The importance of controlling as a function of management are:
(i) Achievement of organisational goals: It is through controlling that managers ensure the execution of plans and the accomplishment of goals. Control keeps constant watch over performance so that mistakes are detected and corrected promptly. This helps in making the performance of the employees improve and achieve the organizational goals.
(ii) Optimum utilization of resources: Controlling is essential for securing the best possible use of human, physical and financial resources. A good system of control helps to prevent misuse and wastage of resources. This helps in using the resources in the best possible way and achieve optimal results from the available resources.
