Controlling should not be misunderstood as the last function of management. It is a function that brings the management cycle back to the planning function.
In general, the process of management begins with planning and ends at controlling, but when a manager performs the function or steps of controlling, it is observed that the first step of controlling is planning standards. The controlling function finds out how far actual performance deviates from standards and analyses the corrective actions to be taken.
This process helps in formulation of future plans, thus becomes the premise of setting plans. Therefore, we can say it is the beginning of management process. Thus, it can be stated that, controlling function is. both the beginning as well as the end of the management process.