Importance of Controlling as a function of Management:
(i) Ensuring order and discipline: Controlling function creates an atmosphere of order and discipline in the organisation by keeping a close check on the activities of its employees. Employees are also bound by the rules which reduces unprofessional behavior in the organisation.
(ii) Facilitating Coordination in action: Controlling provides a common direction to all the activities of the organisation and also aligns employee action with organisational goals, thus ensuring optimum performance. It focuses on building equilibrium between efforts and desired results or output. Predetermined standards are set for governing each department and employee in an organisation.