Five points that highlight the importance of controlling are:
(i) Accomplishing the organisational goals: The controlling function measures the progress towards the organisational goals and identify the deviations, if any, and indicates corrective action. It thus, guides the organisation and keeps it on the right track so that organisational goals can be easily achieved.
(ii) Judging accuracy of standards: A good control system enables management to verify whether the standards set are accurate and objective are achieved. An efficient control system keeps a careful check on the changes taking place in the organisation as well as in the environment and helps to review and revise the standard in light of such changes.
(iii) Making efficient use of resources: By exercising control, a manager seeks to reduce wastage and spoilage of resources. Each activity is performed in accordance with predetermined standards and norms. Controlling ensures that resources are used in the most effective and efficient manner.
(iv) Improving employee motivation: A good control system ensures that employee know well in advance what they are expected to do and what are the standards of performance on the basis of which they will be appraised. It thus, motivates them and helps them to give better performance.
(v) Ensuring order and discipline: Controlling creates an atmosphere of order and discipline in the organisation. It helps to minimise dishonest behaviour on the part of the employee by keeping a close check on their activities.