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controlling class 12


Today we are going to discuss the new chapter of business studies CBSE class 12 that is Controlling. With videos, Notes, Case Studies, and more.

Also, we are going to give you study notes, video lectures, and also PDF of handly lecture notes. Firstly, I want to share with you what are all the topics which we are going to cover in this article. Also, you can watch all the chapters videos on my YouTube channel by clicking here.

controlling class 12
controlling class 12

In this chapter we will cover following topics:

  1. What is Controlling?
  2. Nature of controlling
  3. Importance of controlling
  4. Relationship between planning and controlling
  5. Controlling process

What is Controlling?

Comparison of actual performance with planned performance is called controlling.

When the actual performance is greater than the planned performance then it is known as a positive deviation.

When actual performance is less than the planned performance then it is known as negative deviation.

Nature of controlling

1. Controlling is a goal-oriented function.

2. Controlling is all pervasive function.

3. Controlling is backward as well as forward-looking.

4. Controlling is a continuous function. Hence it will be carried out until the organisation is surviving.

Importance of controlling

1. Helps in achieving organisational goals.

Hence it ensures activity as per plan and if there’s any deviation then bring activities on the path of planning.

2. Judging accuracy of standards.

3. Making efficient use of resources. Hence it avoids wastage of resources and ensures its utility.

4. Improving employees motivation by monitoring them.

5. ensures order and discipline. Hence every employee works under the supervision and completes activities effectively.

Relationship between planning and controlling

1. Planning and controlling are considered as inseparable. Hence they are interdependent.

2. Planning is meaningless without controlling. Hence plans have no meaning unless and until they are not achieved.

3. Controlling is considered blind without planning. Hence with the help of controlling we get to know how successfully plans are implemented.

4. Planning and controlling is both looking forward and backward.

Hence we make plans by looking backward mistakes and considering the future so it is both backward and forward-looking.

Controlling is forward-looking because better plans are made by looking at past mistakes.

We keep comparing our past performance with the actual performance in order to work better.

Therefore controlling is both backwards-looking and forward-looking.

Controlling process

1. Setting standards: It means setting targets for the organisation that should be flexible in nature and should be in precise quantitative terms.

2. Measuring actual performance: It means they observe results and check the used method.

3. Comparing actual performance with the planned performance: It means we compare deviations.

Deviation= Planned performance- actual performance

4. Analysing deviations:

It can be done in following ways:

(a) Critical point control: Here they focus on important key areas.

(b) Management by exceptions: Here management tries to control everything and it will end up nothing.

5. Taking corrective actions: It says deviations should be eliminated. Hence bring plans as per the path of planning.

So, Guys, we have finally over with this chapter controlling class 12.

So, I hope you have enjoyed our article, please COMMENT and SHARE it. Also, if you have any questions you can ask by clicking here.

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Thank you!

Business Vidya

Hello, my name is KUNAL LONHARE. I am an entrepreneur based in india. This is a blog and I am the founder of it, where I post how can a person acquire Good marks In academics without wasting any money for tuition fees.

This Post Has 2 Comments

    1. Being Commerce

      Vijay I think that is not possible. I can give you case studies PDF but not BST notes 🙁

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