Introduction
The controlling is the step of the management function that involves regulation of the activities so that the actual performance within an organization confirms to the standards that are established, and the targets are met. Even though, all the functions of the management are interrelated, a special relationship exists between the controlling and planning function. Planning involves setting the goals and targets, whereas controlling involves assessing that the established standards are met, and the progress is right on track. A well-designed plan helps to provide the benchmarks that can be easily used in the control process (Yazdani, 2011).