Arrange the steps of the controlling process in a logical sequence.

(A) Corrective action might involve training of employees if the production target could not be met.

(B) Setting standards of performance

(C) Performance of a worker in terms of units produced is measured against the standard output.

(D) Critical point control and management by exception should be used in case of deviations.

Choose the correct answer from the options given below:

Option 1 -> This sequence starts with corrective action (A) before setting standards (B), which is illogical as you cannot take corrective measures without first establishing performance benchmarks.

Option 2 -> This sequence begins with analyzing deviations (D) before setting standards (B), which is incorrect as deviations can only be identified after standards are established and performance is measured.

Option 3 -> This sequence places analyzing deviations (D) before measuring performance (C), which disrupts the logical flow as you must measure actual performance before identifying any deviations.

Option 4 -> This follows the correct controlling process: First, set standards (B), then measure performance against standards (C), analyze deviations using critical control points (D), and finally take corrective action like employee training (A).

Hence, Option 4: (B), (C), (D), (A) -> This represents the proper controlling process sequence: establishing performance standards → measuring actual performance → identifying and analyzing deviations → implementing corrective actions. This logical flow ensures effective management control. -> correct