Management control can be viewed as a process to check if the actual working of the organization is as per the original plan. Robert Simons describes management control as a feedback process of planning, setting targets, monitoring progress and taking corrective action to ensure that the goals are achieved. Thus, controlling is a dynamic and key function very closely knit with other management functions of planning, organizing and directing. Scholars such as Kelly (2009) defines control as guaranteeing that plans are accurately executed and assuring that the firm operates as per plan whereas Drury (2013) defines it as a process to ensure that the organization’s functions conform to its plans and the organizational objectives are met. According to Koonts O‘Donnel, “controlling is the measurement of accomplishment against the standards and the correction of deviation to assure attainment of objectives according to plan.”
There are several features of controlling. Firstly, control is positive and necessary function to identify the areas of weakness, the person behind the weakness and to suggest corrective action. Thus, control guarantees that there is minimum deviation between planned and actual performance of the organization. Second, control is a continuous and ongoing function and not a one-time action. One can draw an analogy with using a navigation system. Just like the navigator that continuously monitor the directions and locations to check the right route, the manager has to constantly confirm whether actual performance is as per the planned performance. Thirdly, though control deals with assessing past performance, it is forward looking as it tries to offer remedial action to improve future performance. Fourthly, control is an integral part of management and managers at every level have to carry out this function. Fifthly, control is a dynamic function. After the plans are implemented, many changes can take place in the internal and/or the external business environment which may acts as roadblocks or even change the planned goals itself. A well designed control system evaluates these changes and realigns the organization. Lastly, planning and control go hand in hand. Planning determines the goals and sets standards whereas control assures the goals are achieved.