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Controlling should not be seen as the last function because it:

AFeeds back into planning
BEnds the whole process
CReplaces the planning
DCancels all the plans
Answer & Solution
Correct answer: A. Feeds back into planning
1. It finds deviations and their causes. 2. Those findings shape the next plans. 3. So it brings the cycle back to planning. _Source: NCERT Class 12 Business Studies Part I, Chapter 8, Controlling._
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