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Controlling primarily compares
AActual performance with set standards
BProfits with losses (typical) (typical)
CSalaries across departments (typical)
DPast data with future plans (typical)
Answer & Solution
Correct answer: A. Actual performance with set standards
1. Controlling measures whether work has gone as planned.
2. It compares actual outcomes with pre-set standards to detect deviations.
3. Where deviations are significant, corrective action is taken.
4. Hence (B) is the comparison at the heart of controlling.
_Source: Maharashtra Balbharati Std XII OCM, Ch 2 "Functions of Management", §2.7 ¶§2.2.6_
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