Controlling is an important managerial function. It is concerned with taking preventive actions against deviations. It is the process, through which managers assure that the actual activities conform to the planned activities. Controlling has a very wide scope. It does not end only by comparing the actual performance with planned performance, but it tries to find the reasons and solutions for such problems also.
The main objective of controlling is to ensure that work is carried on as per plans. Secondly, it enables managers to find out errors and also provide direction, so that work goes on right track.