It is a mental activity that includes deciding the goals and also the actions through which they are to be accomplished. Thus, it is said that planning is looking ahead as it involves predicting the future. Hence, we can say that planning and controlling are backward looking as well as forward looking functions.

Planning and controlling are inter-related to each other. Planning sets the goals for the organization and controlling ensures their accomplishment. Planning decides the control process and controlling provides sound basis for planning. In reality planning and controlling are both dependent on each other.

Planning and controlling are inseperable functions of management. Activities are put on rails by planning and they are kept at right place through controlling. Planning and controlling are integral parts of an organization as both are important for smooth running of an enterprise.

Planning is called looking back because the plans are formulated on the basis of the happenings of the past or on the basis of experience. On the other hand, controlling evaluates the work done in the past but under it corrective action is taken in respect of future.

Controlling is called a process of looking back as under it actual results are compared with the standards decided in the past. After that, a corrective action is initiated. Hence, it is true that ‘controlling is backward looking’.

Planning is looking ahead and controlling is looking back. This statement is partially true. Planning is a psychological process of ‘thinking and deciding in advance’ about ‘what is to be done’ and ‘how it is to be done’. Thus, it is said that planning is looking ahead as it involves predicting the future.

Under the system of controlling actual work performance is compared with the standards. Hence, if the standards are not determined there is no justification left for control, and the standards are determined under planning. It is, therefore, said that control is blind without planning or it is without any base.

Planning is looking ahead and controlling is looking back comment. Answer: Planning and controlling are inseparable. Thus, planning and controlling are both backward looking as well as a forward looking function.

Planning is the process of thinking about the activities required to achieve a desired goal. It is the first and foremost activity to achieve desired results. An important further meaning, often just called “planning”, is the legal context of permitted building developments.

Establishing Standards and Standard Procedures For Production• Must be established for the quantities of ingredients used in a drink preparation, as well as for the proportions of ingredients in a drink. …