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Controlling is a backward-looking function. Which of the following statements are correct considering the statement?

(A) Controlling is like a postmortem of past activities.

(B) Controlling helps in efficient use of resources.

(C) Controlling creates an atmosphere of order and discipline in the organisation.

(D) Controlling is prescriptive activity.

Choose the correct answer from the options given below:

Solution

✅ Correct Option: 3

Controlling is called backward-looking because it compares actual performance with standards already set, acting like a postmortem of past activities to find deviations (A). Statements B and C describe the importance of controlling, not its backward-looking nature, and controlling is corrective rather than prescriptive. Hence only A is correct.

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