What is the difference between planning and control

Controlling measures the deviation of actual performance from the standard performance and takes corrective actions. Question Papers. Question Papers Textbook Solutions MCQ Online Tests Important Solutions Question Bank Solutions Time Tables Advertisement Remove all ads. Distinguish between Planning and Controlling. Solution Show Solution Sr. Basis of Difference Planning Controlling 1. The information collected for exercising control is used for planning also.

Controlling measures are taken in accordance with the pre-determined plans, programs, and targets. Planning is the initial step and controlling is in the process and required at every step. Both planning and controlling aim at the future prospects of the business. Planning is always for future and control is also forward-looking. Their combined efforts are to reach maximum output with a minimum of cost.

Therefore, planning involves looking ahead and is called a forward-looking function. On the contrary, controlling is like a postmortem of past activities to find out deviations from the standards. In that sense, controlling is a backward-looking function. However, it should be understood that planning is guided by past experiences and the corrective action initiated by control function aims to improve future performance. The relationship between planning and controlling can be divided into the following two parts: 1 Interdependence between Planning and Controlling 2 Difference between Planning and Controlling.

The relationship between planning and control can be explained as follows: Planning Originates Controlling: In planning the objectives or targets are set in order to achieve these targets control procedure is needed. Controlling Sustains Planning: Controlling directs the course of planning. Controlling Provides Information for Planning: In controlling the real performance is compared to the standards set and records the deviations, if any. The scope of activities if both are overlapping to each other.

Without the basis of planning, controlling activities becomes baseless and without controlling, planning becomes a meaningless exercise. In absense of controlling, no purpose can be served by. Therefore, planning and controlling reinforce each other.

According to Billy Goetz, " Relationship between the two can be summarized in the following points.