Controlling
In the NCERT Business Studies textbook for Class 12, Chapter 8 Controlling, you learn the final function that keeps plans on track. The chapter explains the meaning, nature and importance of control, and the steps of setting standards, measuring performance, comparing results and correcting deviations. You study sources of deviation, techniques such as budgetary control and responsibility accounting, and how effective control improves coordination, accountability and efficient use of resources.
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