Controlling-Koontz and O Donell

According to Koontz & O’Donell, describe the meaning of ‘Controlling’?

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According to Koontz & O’Donell, Controlling is the measurement and correction of performance actions of subordinates in order to make sure that the enterprise objectives and plans desired to get them as being accomplished. Thus controlling has given steps:

a) Establishment of standard performance.
b) Measurement of the actual performance.
c) Comparison of actual performance with standards and determining the deviation if any.
d. Corrective action. 

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