Planning originates controlling : The controlling process and technique is decided by planning.
Controlling sustains planning : It is the controlling, which directs and diverts the course of planning. Controlling invites our attention to those areas, where planning is necessary.
Controlling provides statistical information for planning : The measurement and comparison of actual performance requires preparation of certain statistical information and reports which provide basis for sound planning.
Planning is theoretical, whereas controlling is practical : Both planning and controlling are the two sides of the same coin. Both of them aim at achieving the maximum objectives of the business. Planning prepares plans and controlling works on it.
Planning and controlling both are inter-related or interwoven : Without controlling planning is not complete. Planning is the basis of Controlling can be exercised only with reference to and on the basis of plans. Unless the management is able to fix in clear terms the objectives of the organization, and can chart out a course of action, effective controlling is impossible.Thus, planning and controlling are mutually interrelated and interdependent activities.
Controlling measures plans: Controlling measures are taken in accordance with the pre-determined plans, programmes and targets.
Planning and controlling, both are forward looking :Both planning and controlling aim at the future prospects of the business.
