Choose the correct order of controlling process.

(A) Comparison of actual performance with standards

(B) Setting performance standards & measurement of actual performancee

(C) Taking corrective action

(D) Analysing deviations

Choose the correct answer from the options given below:

Option 1 -> (A), (B), (C), (D) - This sequence starts with comparison before setting standards, which is illogical as you cannot compare performance without first establishing standards.

Option 2 -> (A), (C), (B), (D) - This sequence attempts comparison and corrective action before setting standards and measurement, which is incorrect.

Option 3 -> (B), (A), (D), (C) - This follows the logical controlling process: first set standards and measure performance, then compare with standards, analyze deviations, and finally take corrective action.

Option 4 -> (C), (B), (D), (A) - This sequence starts with corrective action before any standards are set or performance measured, which is illogical.

Hence, Option 3: (B), (A), (D), (C) -> The controlling process follows a systematic sequence: (B) Setting performance standards & measurement of actual performance → (A) Comparison of actual performance with standards → (D) Analysing deviations → (C) Taking corrective action. This is the standard management control cycle where standards are established first, then performance is measured and compared, deviations are analyzed, and finally corrective actions are implemented -> correct