DEFINITIONS OF CONTROLLING BY DIFFERENT AUTHORS

J.O. EMMANUEL
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The word "controlling" has several different meanings. Here are some of the definitions of controlling that are used most frequently.

According to Harold Koontz, "Controlling is the measurement and correction of performance in order to make sure that enterprise objectives and the plans devised to attain them are accomplished."

To Robert J. Mockler, "Management control can be defined as a systematic torture by business management to compare performance to predetermined standards, plans, or objectives in order to determine whether performance is in line with these standards and presumably in order to take any remedial action required to see that human and other corporate resources are being used in the most effective and efficient way possible in achieving corporate objectives".

In the words of Peter Drucker, "Control maintains equilibrium between the ends and means, output and efforts".

George Terry comprehensively defined controlling as "determining what is being accomplished, that is, the performance, evaluating the performance and, if necessary, applying corrected measures so that the performance takes place according to plans".

To quote Henri Fayol, "Control of an undertaking consists of seeing that everything is being carried out in accordance with the plan which has been adopted, the orders which have been given, and the principles which have been laid down. Its objective is to point out mistakes in order that they may be rectified and prevented from recurring"

British Author Edward Francis Leopold Brech gave a precise definition of control. According to him, "control as checking current performance against pre-determined standards contained in the plans, with a view to ensure adequate progress and satisfactory performance".

In the words of Koontz and O'Donnell, "Controlling is the measurement and correction of the performance of activities of subordinates in order to make sure that enterprise objectives and plans devised to attain them are being accomplished."

In the view of Billy E. Goetz, "Management control seeks to compel events to conform to plans."

According to Robert Anthony, "Management control is the process by which managers assure that resources are obtained and used effectively and efficiently in the accomplishment of an organisation’s objectives."

To Heinz Weihrich and Harold Koontz, "The managerial function of controlling is the measurement and correction of performance in order to make sure that organization objectives and plans devised to attain them are being accomplished".

Joseph Massie defined control as "the process that measures current performance and guides it towards some predetermined goals."

To conclude, Controlling can be defined as the process of comparing actual performance with expected performance so as to identify and correct deviations if any.

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