The word control is commonly used in practice. You must have come across statements, like control your anger, control your expenses, save money and control your kids. In common parlance, word control means to check or verify, to regulate, to curb or restrain, etc., However, in the context of a business it means a process of controlling the activities of an organisation.
Control is the process through which managers assure that actual activities confirm to planned activities. Control is directly related to planning. The process of controlling ensures that the plans are being implemented properly. In the functions management cycle Planning, Organising, directing and controlling, planning stands primarily before all other functions and controlling as the final function.
“The managerial control implies the measurement of accomplishment against the standard and the correction of deviation to assure attainment of objectives according to plans”. Koontz and O’Donnell
In the words of G.R. Terry, “Controlling is the determining what is being accomplished that is evaluating the performance and, if necessary, applying corrected measures so that the performance takes place according to plan”.
Control is a fundamental and managerial function that usually follows other functions. But like planning and other functions, control is also a continuing process of management. More than any other functions; control becomes intimately connected to planning and has the same characteristics of unity, continuity, flexibility and pervasiveness as are present in planning. Controlling as a function of management, therefore, means the measurement and correction of performance of activities of subordinates in order to make sure that enterprise objectives, and the plans devised to attain them are accomplished.