Meaning of controlling
Controlling is the basic managerial function. It is the process of ensuring the actual activities confined to planned activity. It is an essential function for all levels of management. It ensures the right things are done in the right manner at right time. Each and every organization set the goals. All activities are directed towards the goals. Controlling is defined as a measurement of Actual performance and expected performance and taking corrective action. Its purpose is to make sure that actual performance is consistent with plans. In fact control helps managers to monitor the effectiveness of their planning, their organizing and their directing activities.