Regardless of the thoroughness of the planning done, a program or decision still may be poorly orimproperly implemented without a satisfactory control system in place.Controlling is that process of regulating organizational activities so that actual performance conforms toexpected organizational goals and standards. While interrelated with all of the other management functions,a special relationship exists between the planning function of management and controlling. Planning,essentially, is the deciding of goals and objectives and the means of reaching them. Controlling lets managertell if the organization is on track for goal achievement, and if not, why not. A well-developed plan shouldprovide benchmarks that can be used in the control process.Control as a management processA. Controlling, one of the four major functions of POLCA management, is the process of regulatingorganizational activities so that actual performance conforms to expected organizational standardsand goals.1. Controlling is largely geared to ensuring that the behavior of individuals in the organizationcontributes to reaching organizational goals.2. Controls encourage wanted behaviors and discourage unwanted behaviors.B. A control system is a set of mechanisms that are designed to increase the probability of meetingorganizational standards and goals.C. Controls can play five important roles in organizations.1. Control systems enable managers to cope with uncertainty by monitoring the specific activitiesand reacting quickly to significant changes in the environment.2. Controls help managers detect undesirable irregularities, such as product defects, costoverruns, or rising personnel turnover.3. Controls alert managers to possible opportunities by highlighting situations in which things aregoing better than expected.4. Controls enable managers to handle complex situations by enhancing coordination within largeorganizations.5. Controls can decentralize authority by enabling managers to encourage decision making atlower levels in the organization while still remaining in control.D. Control responsibilities differ according to managerial level.1. Strategic control involves monitoring critical environmental factors that could affect theviability of strategic plans, assessing the effects of organizational strategic actions, and ensuringthat strategic plans are implemented as intended.a. Strategic control is typically the domain of top-level managers who must insure corecompetencies are developed and maintained.b. Long time frames are involved, although shorter time frames may be appropriate inturbulent environments.