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Which of the following are the correct statements in the context of controlling?

(A) Controlling is a function that brings back the management cycle back to the planning function.

(B) Controlling helps in the formulation of future plans.

(C) Controlling is only backward looking function.

(D) Controlling is a pervasive function.

Choose the correct answer from the options given below:

Solution

✅ Correct Option: 1

Option 1 -> (A), (B) and (D) are correct. Controlling links back to planning, helps formulate future plans, and is pervasive across all management levels.

Option 2 -> Incorrect because (C) is wrong. Controlling is not "only" backward looking; it also helps in future planning.

Option 3 -> Incorrect because (C) is wrong. Statement (C) incorrectly limits controlling to only a backward-looking function.

Option 4 -> Incorrect because it includes (C) which is false, and excludes (A) which is true about the cyclical nature of management.


Hence, Option 1: (A), (B) and (D) only -> Statement (A) is correct as controlling closes the management loop by providing feedback to planning. Statement (B) is correct as controlling provides insights for future planning. Statement (D) is correct as controlling is pervasive across all levels and departments. Statement (C) is incorrect because controlling is not "only" backward looking—it also has a forward-looking dimension by facilitating future plans and corrective actions. -> correct

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