 Planning and Controlling are inter-related within any

organization.

 Planning sets the goals for the organization and

controlling ensures its accomplishment.

 Planning decides the control process and controlling

provides sound basis for planning

 In simple words, planning and controlling are basically

dependent on each other. The relationship between them
is explained as under:
Planning Originates Controlling
In planning process, the objectives
or targets are to be set, and to
achieve those goals, control process
is required. So we can say that
Planning precedes control.
Control sustains planning
Controlling directs the course
of planning. Controlling spots
the areas where planning is
required.
Controlling provides information
for planning
 In controlling, the performance is
compared with standards and
deviations, if any, are to be recorded.
The information collected during any
type of control, is used for planning
also.
Planning and control are inter-
related
Planning is the initial step and
controlling is in the process and
required at every step. For the same
both are dependent upon each
other and inter-related.
Both are forward looking
 Planning is always for the future and
control is forward looking. No one has
the control on past, it is only the
future, which can be controlled.
 Planning and Controlling are
concerned with the achievement of
business goals. Their combined efforts
are to achieve maximum output with
minimum cost effect. Both, systematic
planning and organized controlling are
essential to achieve the organizational
goals.