Controlling — Business Studies STD 12 Commerce — Question
CBSE BoardEnglish MediumSTD 12 CommerceBusiness StudiesControlling3 Marks
Question
“Controlling is backward looking”. Explain.
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Answer
Controlling is called a process of looking back as under it actual results are compared with the standards decided in the past. After that, a corrective action is initiated. In other words, if the standards are not decided in the past, controlling is not at all possible. Hence, it is true that ‘controlling is backward looking’.
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