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Why controlling is both forward and …

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Why controlling is both forward and backward looking function?
  • 1 answers

Neeraj Chaudhary 6 years, 7 months ago

controlling is both forward and backward looking function because of following... 1. controlling is forward looking because the corrective action in controlling is taken to prevent the recurrence of the deviations in future performance . In other words, controlling helps in better planning in future. 2.controlling is looking back as it compares the actual performance with the standards. This involves scrutinising the events after they have taken place .It is like a post mortem of past activities to find out deviations from the standards.
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