Relationship between Planning and Controlling:
(i) Planning and controlling are interrelated and interdependent: Planning and controlling are inseparable twins of management. They are inter-related and interdependent functions of management. Planning is the base of controlling function, as controlling involves measurement of performance against the standards to analyse deviations and take corrective action. Thus, controlling is impossible without planning.
(ii) Planning is prescriptive whereas controlling is evaluative: Planning without controlling is meaningless because, in the absence of controlling, it is impossible to monitor the progress and keep a check on the proper implementation of plans. Thus, without controlling, planning will fail to achieve objectives. Planning is a thinking process while controlling is an executive function. While planning involves creative thinking, imagination and sound judgement, controlling ensures that such decisions are converted into desired actions. Thus, planning is prescriptive, whereas, controlling is evaluative.