Technique of Controlling : Types, Process, Principles

Technique of Controlling : Types, Process, Principles and Features of Technique of Controlling

If you think about India’s economy then we can say that the primary section of India’s economy is mainly of farming and the second section is made up of Business and commercial sectors that include industries and firms etc. But what is the basic component of managing that all these firms and setting up a business and start-ups needs? Every firm from naming it small business domination or large organizations that can influence the world.

Technique of Controlling, Process and Principles of Technique of Controlling

The primary method that engages in the working of organizations or businesses at a smaller or larger level is also the same that is very much important to understand in today’s life.

In today’s date, it is much important to go through the primary needs and understanding the basics of the business environment if you want to understand the working of commercial life.

Our life is always connected to some of the other business activities that come directly or indirectly under the primary sections of 5 business head. Planning, organizing, directing, staffing, and controlling are the quiet few functions.

In today’s article, we will brief you about the function of the business environment that constitutes controlling discussing the strategies, understanding the depth of the concept.

What Is Controlling ?

Here are some definitions that will help you understand better.

• According to Henry Fayol, “control consists in evaluating whether everything occurs in accordance with the plans selected, the instructions issued, and the principles established,” with the goal of identifying flaws and faults and correcting them while preventing recurrence.

• According to E. F. L Brech, “control” means “monitoring present performance against specified standards specified in the plans to assure adequate process and satisfying performance, as well as recording the experience acquired from the operation of these plants as a reference to future operations.”

So these were some famous definitions given by Henry Fayol father of Management and others.

While analyzing the definitions it would imply that controlling is the last step of business management that consists of supervising and regulating all the other four functions that are planning organizing directing and staffing together to make it a complete cycle of successfully running the business.

Controlling is an art of creative implementation that prevents errors and mistakes from happening to ensure that strategic control and operational control are up to the standard maintaining the criteria of a business firm to run successfully.

Main Objectives For Accounting

Features of Technique of Controlling ?

The Technique of controlling function consisting of what features it includes then here are some keynotes that you need to know to distinguish controlling from other functions.

  1. Controlling the aims work towards fulfilling organization’s goal.
  1. Controlling is the only function that is required in all levels of business management be it any head, through individualism or together as a whole, or in a cycle.
  1. As planning has to be looked in for a future controlling is also similar to planning in this aspect as controlling consists of keeping the work in check standardizing the criteria so that error doesn’t happen twice in the same field.
  1. Controlling is also a backward-looking function because controlling is like a pretty check upon others for functions that have to be perfect in terms of when controlling is done perfectly.

We can understand all these features with and simple explanation that Technique of Controlling the business organizations correctly will surely contribute to the main aim of business organization that is profit maximization. The function is required all in all heads of function so that none of the other function is too much or too less maintaining a proper balance and coordination amongst Each Other creating a cycle and is individually contributing to the business organizations properly.

Technique of Controlling is also very flexible and rigid and nature because it is fixed according to the standard or criteria that have to be maintained without any errors. Also, it is to be noted that planning is not the last function of business management because it creates a cycle. If errors and mistakes are found in controlling or there is a problem or issue that needs to be fixed it again goes to the planning department to do the plan write and all the other functions following it.

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What are the technique of Controlling ?

Business management is something that you can be creative with and you can give your solution to your problem by seeing the accommodations And the Adjustment according to your organization about the business environment.

  1. The most primary way of controlling is supervising and keeping everything in check through direct coordination. This points out small errors and employee management in the organization at a lower level starts to need an eye to vigilance.
  1. Financial statements and accounting are used for finding the errors and simplifying the process of the financial department and everything related to business organization in terms of cash inflow and outflow.
  1. Management by objective and criteria is another process in which simple criteria are made through the standard that meets the quality and quantity. Done in the related production process of the business organization.
  1. Management through Informatics is another way of controlling things that involves everything of controlling by setting up criteria and Standards in a database that is maintained thoroughly by AI intelligence. Done where manpower is less and organization or business start-up is too big to handle.
  1. Budgetary control is one of the traditional methods in which the business organization controls the budget in accordance to avoiding the wastage of resources.
  1. Audits and return on Investments are also one of the methods that include controlling. An audit is done to review the correctness in everything that goes hand in hand with supervision and all other steps, at last, giving the results overall. Return on investments is supervised by the financial status that how well maintained was everything so the return on investment got higher.

Also Read

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Process and Principles of Technique of Controlling ?

We all know by this time that process can differ from person to person and business management can be done creatively consisting of soft science. As a reason, there might be a certain basic follow-through that will need your creativity to encounter the process. These certain standards known for the process formulate certain principles that are known as principles of Technique of controlling, directing you to control management in a business organization.

The process consists of steps as follows:

  1. First, it is very important to set criteria or a guideline through which you will control all the processes making everything perfect according to the business organization as required.
  1. After you have thought of a guideline that will match the performance as compared to the products criteria said to be good. The actual measurement of the performance is required that you will record and compared with the standards that you have set before.
  1. comparison has to be made in a clear form that shows clearly in record of controlling what errors are encountered when compared both records together that is of actual performance and criteria that certain process needs to pass.
  1. Analyses deviation is the most important part of controlling as by this point we separate the error that we need to look out immediately and that requires less attention saving time and managing resources.
  1. Analysis’s derivation can be done by two processes that is critical point control and management by exception. The first one deals with the errors by sorting out mistakes that need immediate attention. And the latter deals with the errors by sorting out mistakes that need attention but not instantly.
  1. Taking corrective action is the last step of controlling you need to report to the planning department to take a correct measure that will solve this problem completing the cycle with controlling and beginning everything all over again through planning.

Types of Technique of Controlling ?

Control Management in terms Of Aspects and Approach:

As we have known about the types and the techniques with the process of controlling there is still an aspect that concerns controlling.

  1. Strategic control– it is a process of planning and comparing effectiveness and errors sorting out the ultimate corrective measure that will help the business organization grow.
  1. Operational control– is it refers to the process that has physical supervision and vigilance monitoring the process so that there are fewer chances of errors and less wastage of resources.

Controlling has 2 approaches of handling things in respect to the business organization that is known as traditional and modern. Business organizations have been there Among Us in the Times of industrialization. Everyone has their way of doing things and this resulted in the modernization of the basic aspects creating new ways.

What are the modern Technique of Controlling ?

When it comes to modernity there are certain types of techniques that control is done in a business environment.

  1. Digitalization and Informatics have been the game changer when it comes to management through controlling setting up own software and database maintaining the controlling process easily over large organizations avoiding mistakes that human can make while handling Bigger data.
  1. An audit has been also a new way to recheck everything just in case to be sure providing a report of comparison.
  1. Program evaluation and review technique has opened a new type of branch in controlling techniques that required a team going through every process supervising the management giving out a report checking everything that what needs to be taken into consideration while planning.

Which are the Traditional Controlling Techniques ?

The most basic and traditional ways that have been followed for ages are direct supervision and vigilance amongst the employees. And accounting management supervised concerning financial records and resources to avoid wastage in absence of data.


There is a Cosmo to everything and every aspect that is a never-ending Saga of knowledge. But here we are summarizing everything in the function of controlling with the hope that you have got your concept clear about the most important aspects of Technique of controlling and business environment regarding the working of the whole process.

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