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 Page 1


C o n t r o l l i n g
Page 2


C o n t r o l l i n g
Understanding Controlling
1
Intelligent Management
Managers need to manage 
situations intelligently and take 
corrective action before 
damage occurs.
2
Progress Tracking
Controlling helps keep track of 
activities and ensures they 
conform to preset standards.
3
Goal Achievement
Ensures organizational goals 
are achieved through proper 
monitoring and adjustment.
Page 3


C o n t r o l l i n g
Understanding Controlling
1
Intelligent Management
Managers need to manage 
situations intelligently and take 
corrective action before 
damage occurs.
2
Progress Tracking
Controlling helps keep track of 
activities and ensures they 
conform to preset standards.
3
Goal Achievement
Ensures organizational goals 
are achieved through proper 
monitoring and adjustment.
Importance of Controlling
Goal 
Accomplishment
Measures progress and 
indicates corrective 
actions to keep 
organization on track.
Resource Efficiency
Reduces wastage by 
ensuring activities follow 
predetermined standards.
Employee 
Motivation
Ensures employees know 
performance 
expectations, improving 
motivation.
Coordination
Provides direction to all 
activities, ensuring 
departments work toward 
common goals.
Page 4


C o n t r o l l i n g
Understanding Controlling
1
Intelligent Management
Managers need to manage 
situations intelligently and take 
corrective action before 
damage occurs.
2
Progress Tracking
Controlling helps keep track of 
activities and ensures they 
conform to preset standards.
3
Goal Achievement
Ensures organizational goals 
are achieved through proper 
monitoring and adjustment.
Importance of Controlling
Goal 
Accomplishment
Measures progress and 
indicates corrective 
actions to keep 
organization on track.
Resource Efficiency
Reduces wastage by 
ensuring activities follow 
predetermined standards.
Employee 
Motivation
Ensures employees know 
performance 
expectations, improving 
motivation.
Coordination
Provides direction to all 
activities, ensuring 
departments work toward 
common goals.
Limitations of Controlling
Quantitative Standards
Difficult to set standards for areas like employee morale and job satisfaction.
External Factors
Limited control over government policies, technological changes, and 
competition.
Employee Resistance
Often seen as restriction on freedom, like objections to CCTV monitoring.
Cost Factor
Involves significant expenditure, time, and effort that small enterprises cannot 
afford.
Page 5


C o n t r o l l i n g
Understanding Controlling
1
Intelligent Management
Managers need to manage 
situations intelligently and take 
corrective action before 
damage occurs.
2
Progress Tracking
Controlling helps keep track of 
activities and ensures they 
conform to preset standards.
3
Goal Achievement
Ensures organizational goals 
are achieved through proper 
monitoring and adjustment.
Importance of Controlling
Goal 
Accomplishment
Measures progress and 
indicates corrective 
actions to keep 
organization on track.
Resource Efficiency
Reduces wastage by 
ensuring activities follow 
predetermined standards.
Employee 
Motivation
Ensures employees know 
performance 
expectations, improving 
motivation.
Coordination
Provides direction to all 
activities, ensuring 
departments work toward 
common goals.
Limitations of Controlling
Quantitative Standards
Difficult to set standards for areas like employee morale and job satisfaction.
External Factors
Limited control over government policies, technological changes, and 
competition.
Employee Resistance
Often seen as restriction on freedom, like objections to CCTV monitoring.
Cost Factor
Involves significant expenditure, time, and effort that small enterprises cannot 
afford.
Planning and Controlling Relationship
1
Planning Sets Standards
Provides standards that serve 
as basis for controlling.
2
Controlling Monitors 
Progress
Measures performance against 
planned standards.
3
Controlling Improves 
Planning
Provides information from past 
experience for better future 
planning.
4
Planning Guides Control
Without planning, there is no basis for controlling.
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