Both managers, Amal and Bimal are correct.
To be effective, the control should be forward looking. It must focus attention on two things-- checking current performance and providing early information to achieve results in conformity with standards. Checking on operation should enable prompt detection of faults and of the cause before it is too late for remedy. Deviation, if any, should lead to investigation of the factor responsible and noting the effect on future operations. But overall it can be concluded that purpose of looking back is to improve things in future (i.e., forward looking). Controlling provides valuable information derived from past experience for future planning. It ensures better utilization of resources in future by rectifying past mistakes.
