Arrange the steps in Controlling Process in correct sequence:

1. (A) Analysing Deviations
2. (B) Measurement of Actual Performance
3. (C) Setting Performance Standards
4. (D) Comparing actual performance with Standards

Choose the correct answer from the options given below:

Option 1 -> Starts with analyzing deviations before setting standards, which is illogical as you cannot analyze without a baseline.

Option 2 -> Begins with analysis before establishing standards and measuring performance, which disrupts the natural flow of the controlling process.

Option 3 -> Measures actual performance before setting standards, making comparison meaningless without predetermined benchmarks.

Option 4 -> Follows the logical sequence: first set standards, then measure performance, compare with standards, and finally analyze deviations.

Hence, Option 4: (C), (B), (D), (A) -> The controlling process must begin with Setting Performance Standards (C) to establish benchmarks, followed by Measurement of Actual Performance (B) to gather data, then Comparing actual performance with Standards (D) to identify gaps, and finally Analysing Deviations (A) to determine causes and corrective actions. This sequence ensures a systematic and logical approach to organizational control. -> correct