Planning and Controlling.
(i) Planning is deciding what to do and checking out steps to carry out the work.
(ii) Controlling on the other hand means seeing that the plan laid out is carved out effectively.
(iii) Planning is, therefore, necessary because without planning the function of controlling is meaningless. Plan lays down the goals and controlling takes steps to achieve the goals which are planned.
(iv) Therefore, it can be said that planning and controlling are inter - dependable.
(v) Controlling and planning are like two sides of the same coin.
