Importance of controlling are: (i) Accomplishing organisational goals- It helps in acommplishing organisational goals by bringing to light, deviations if any and indicating corrective action. (ii) Making efficient use of resources- It helps in making efficient use of resources by ensuring that each activity is performed in accordance with pre-determined standards. (iii) Ensuring order and discipline- It ensures order and discipline among employees by keeping a close check on their activities. (iv) Improving employee motivation- It improves employee motivation as the employee's know well in advance the standards of performance on the basis of which they will be appraised. (v) Judging accuracy of standard- It helps in judging accuracy of standards in the light of changes taking place in the organisation and in the environment.