Controlling is the management function that involves comparing actual work performance with planned one, analyzing variances, evaluating possible alternatives, and suggesting appropriate corrective actions as needed.
- Controlling. Monitoring activities to ensure they are being accomplished as planned and correcting any significant deviations.
According to Management by Robbins and Coulter (14th edition),
- Controlling. Management function that involves monitoring, comparing, and correcting work performance.
According to Managerial Accounting by Braun, Tietz (5th edition),
- Controlling. One of management's primary responsibilities; evaluating the results of business operations against the plan and making adjustments to keep the company pressing toward its goals.
According to the Strategic Management by David and David (15th edition),
- Controlling. A basic function of management; includes all of those activities undertaken to ensure that actual operations conform to planned operations.
- Feedback control. Control that takes place after a work activity is done.
- Concurrent control. Control that takes place while a work activity is in progress.
- Feedforward control. Control that takes place before a work activity is done.