Explanation:

Controlling is a key managerial function that involves monitoring and evaluating organisational performance to ensure that the organisation is moving towards its goals. It includes setting performance standards, comparing actual performance with these standards, identifying deviations, and taking corrective actions. This process helps in achieving organisational objectives efficiently and effectively.

• Planning sets the goals and objectives.
• Organising involves arranging resources to implement the plan.
• Directing focuses on guiding and motivating employees to perform tasks.
• Controlling ensures that everything is on track as per the plan and makes corrections if needed.