Planning and controlling are interdependent and interrelated activities. Without planning, there is no basis for controlling activities and without effective controlling, planned activities cannot be properly implemented and there cannot be improvement in future plans. In the absence of plans, it is not possible to measure and assess performance. Whether performance is good, bad or reasonable it cannot be determined without specified standards. Likewise, in the absence of controlling, no purpose can be served by planning. Predetermined goals can be achieved only through the process of control which involves noting deviations from standards and taking corrective decisions, besides revising plans. Controlling also ensures realizing planned goals efficiently. Planning and controlling are thus, closely interrelated and infact reinforce each other. Planning, based on facts, makes controlling easier. Effective controlling improves future planning. It is often stated that planning is looking ahead and controlling is looking back. Controlling seeks to compel events conform to plans. It tries to compare actual performance with the standards set in advance. As actual performance related to the past, it may be said that controlling is looking back. However, this is not true, Like planning, control is also forward looking. Controlling helps in the adoption of new and revision of existing plans on the basis of actual performance against standards. Controlling provides valuable information derived from past experience for future planning. It ensures better utilization of resources in future by rectifying past features.
