Page 24 - IC90 Human Resource Management

G. Controlling

a) Meaning

When a plan is made, it is assumed that the plan will achieve the expected

result in the future. One cannot be sure that it will happen so. Therefore, while

implementing the plan it is necessary to observe carefully that the activities are

on course. Controlling is the process of ensuring that:

i) the activities are being carried out as planned and that

ii) the activities are leading to the expected objectives

b) Controlling techniques

Appraisals, business reviews, budget reviews and audit are all different aspects

of the controlling function. Some of these are done as the activities are

happening. Others are delayed and are retrospective. The controlling function

is most effective when it happens closest to the time of actions. Otherwise,

they may provide lessons for the future, but some wastage may have

happened.