What traumatic event does Zitkala-Sa describe at the school?

The forcible cutting of her long hair

Why was the cutting of her hair so humiliating to Zitkala-Sa?

Among her people, shingled hair was worn by cowards and mourners

Controlling means ensuring that activities in an organisation are performed as per plans to achieve goals.

Why is controlling a goal-oriented function?

Because it measures progress towards goals and brings deviations to light so that goals can be achieved.

State one importance of controlling.

It helps accomplish organisational goals (also judges accuracy of standards and ensures efficient use of resources).

State one limitation of controlling.

It is difficult to set quantitative standards for behaviour (also little control over external factors and high cost).

Why are planning and controlling called inseparable twins?

Planning sets the standards for control, and control makes plans succeed; neither is meaningful without the other.

List the steps in the controlling process.

Setting standards, measuring performance, comparing with standards, analysing deviations and taking corrective action.

What is critical point control?

Focusing control effort on key result areas that are critical to the organisation's success.

What is management by exception?

A principle of attending only to significant deviations that go beyond the permissible limit.

Name any two traditional techniques of control.

Personal observation and budgetary control (also statistical reports and breakeven analysis).

Name any two modern techniques of control.

Return on investment and management audit (also ratio analysis, responsibility accounting, PERT/CPM, MIS).

CBSE Class 12 Board Examination

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Controlling — Class 12 Business Studies

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Business Studies · 11 chapters

Summary, key terms, important questions and a practice quiz with AI diagnosis for each.

CBSE Class 12Business Studies Business Studies Part I

Chapter 8: Controlling

Summary

Controlling means ensuring that the activities in an organisation are performed as per the plans, so that resources are used effectively and predetermined goals are achieved. It is a goal-oriented, pervasive function performed by managers at every level, and it brings the management cycle back to planning by analysing how far performance deviates from standards. The importance of controlling lies in accomplishing organisational goals, judging the accuracy of standards, making efficient use of resources, improving employee motivation, ensuring order and discipline and facilitating coordination in action. Controlling also has limitations: difficulty in setting quantitative standards, little control over external factors, resistance from employees and the fact that it can be a costly affair, especially for small firms. Planning and controlling are inseparable twins — planning provides the standards and controlling makes plans succeed; planning is prescriptive and looking ahead, while controlling is evaluative and looking back, yet both are forward and backward looking. The controlling process has five steps: setting performance standards, measurement of actual performance, comparing actual performance with standards, analysing deviations and taking corrective action. While analysing deviations, managers use critical point control (focusing on key result areas) and management by exception (attending only to significant deviations beyond the permissible limit) so that managerial time is well used. Techniques of control include traditional ones (personal observation, statistical reports, breakeven analysis, budgetary control) and modern ones (return on investment, ratio analysis, responsibility accounting, management audit, PERT and CPM, and management information systems).

Meaning and nature of controllingImportance of controllingLimitations of controllingRelationship between planning and controllingProcess of controllingTechniques of managerial control

Key terms

Controlling

Ensuring that actual activities conform to planned activities and goals are achieved.

Performance standard

The criterion or benchmark against which actual performance is measured.

Deviation

The difference between standard (planned) performance and actual performance.

Critical point control

Focusing control on key result areas that are critical to the success of the organisation.

Management by exception

Attending only to significant deviations that cross the permissible limit.

Budgetary control

A technique of controlling by comparing actual results with budgeted figures.

Important questions

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Controlling

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Ensuring that actual activities conform to planned activities and goals are achieved.

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Practice quiz · Controlling

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Controlling

Business Studies 10 Qs · ~10 min