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Distinguish Between the following. Planning & controlling.

Distinguish Between the following. 


Planning & controlling.

ANSWER:


Basis of Difference
Planning
Controlling
Meaning
Planning is a psychological process of thinking and deciding in advance what it is to be done and how it is to be done.
Controlling is evaluating and assessing the progress of the work done.
Objective
To set goals and choose the means to achieve them.
To ensure that everything goes as per the set plans.
Order
First function of management.
Last function of management.
Level of management
Plans are formulated by the top-level management.
Controlling is basically the task of the top and middle levels of management.
Targets
In this case, targets are first analysed and then decided.
In this case, the actual performance is compared with the planned performance so that the targets can be achieved.