(i) Controlling takes place on the basis of standards developed by planning because if the standards are not set in advance then managers have nothing to control.
(ii) Planning without controlling is meaning less because once a plan becomes operational, controlling ensures that events confirm to the plans.
(iii) Controlling directs the course of planning. Controlling spots the areas where planning is required.
(iv) Planning and controlling both are forward looking because while plans are prepared for the future, controlling seeks to improve the future on the basis of past experiences.
(v) Planning and controlling are inter-related. Planning is the initial step and controlling is the last but is required at every step. Hence, both are dependent upon each other.