Question

Controlling function of an organisation is

Options

• Forward looking

• Backward looking

• Forward as well as backward looking

• None of the above

Answer 1

Forward as well as backward looking

Explanation - 

Controlling is a forward-looking and backward-looking aspect of management. It is a backward-looking function in that it evaluates the work that has been completed and analyses deviations from the established criteria. It attempts to take the necessary corrective procedures based on these deviations. As a result, it directs future cow:.e u al:liun performance and aims to improve it. It is also a forward-looking function in this sense. As a result, we can define controlling as a forward and backward looking function.