NCERT Books Class 12 Business studies Chapter 8- Controlling

Safalta Expert Published by: Noor Fatima Updated Fri, 15 Jul 2022 03:56 PM IST


Here is the information about NCERT Books Class 12 Business studies Chapter 8. You can give a read to this blog and get PDFs of the subject.

NCERT Books Class 12 Business studies Chapter 8- Controlling is accessible here for download purposes. You can download the PDF for and learn from the book anytime you want.

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Table of Content-
Topics Covered
Starting of the Chapter
Glimpses of the Chapter
PDF Link

NCERT Books Class 12 Business studies Chapter 8- Controlling is available here. You may find links to Class 12 Business Studies Notes, NCERT Solutions, Important Questions, Practice Papers, and more after each chapter.

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Scroll down for crucial study materials on the Controlling from the NCERT Book Class 12 Business Studies Book.

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Here, you can learn the NCERT Books Class 12 Business studies Chapter 8- Controlling. Moreover, you can get the links for other chapters to download the links. 

The Chapter 'Controlling' explains the following-

  • Meaning of Controlling
  • Techniques of Managerial control
  • Responsibility Accounting

Controlling Goes Like This-

Controlling is one of the important functions of a manager. In order to seek planned results from the subordinates, a manager needs to exercise effective control over the activities of the subordinates. In other words, controlling means ensuring that activities in an organisation are performed as per the plans. Controlling also ensures that an organisation’s resources are being used effectively and efficiently for the achievement of predetermined goals. Controlling is, thus, a goal-oriented function.

Controlling function of a manager is a pervasive function. It is a primary function of every manager. Managers at all levels of management— top, middle and lower-need to perform controlling functions to keep a control over activities in their areas. Moreover, controlling is as much required in an educational institution, military, hospital, and a club as in any business organisation.

Controlling should not be misunderstood as the last function of management. It is a function that brings back the management cycle back to the planning function. The controlling function finds out how far actual performance deviates from standards, analyses the causes of such deviations and attempts to take corrective actions based on the same. This process helps in formulation of future plans in the light of the problems that were identified and, thus, helps in better planning in the future periods. Thus, controlling only completes one cycle of management process and improves planning in the next cycle. 

Importance of Controlling

Control is an indispensable function of management. Without control the best of plans can go awry. A good control system helps an organisation in the following ways:

Accomplishing organisational goals: The controlling function measures progress towards the organisational goals and brings to light the deviations, if any, and indicates corrective action. It, thus, guides the organisation and keeps it on the right track so that organisational goals might be achieved.

Judging accuracy of standards: A good control system enables management to verify whether the standards set are accurate and objective. An efficient control system keeps a careful check on the changes taking place in the organisation and in the environment and helps to review and revise the standards in light of such changes.

Making efficient use of resources: By exercising control, a manager seeks to reduce wastage and spoilage of resources. Each activity is performed in accordance with predetermined standards and norms. This ensures that resources are used in the most effective and efficient manner.

Improving employee motivation: A good control system ensures that employees know well in advance what they are expected to do and what are the standards of performance on the basis of which they will be appraised. It, thus, motivates them and helps them to give better performance.

Ensuring order and discipline: Controlling creates an atmosphere of order and discipline in the organisation. It helps to minimise dishonest behaviour on the part
of the employees by keeping a close check on their activities The box explains how an importexport company was able to track dishonest employees by using computer monitoring as a part of their control system.

Facilitating coordination in action: Controlling provides direction to all activities and efforts for achieving organisational goals. Each department and employee is governed by predetermined standards which are well coordinated with one another. This ensures that overall organisational objectives are accomplished.

Some Glimpses of the Chapter are-

Chapter 8- Controlling

Where can you download ‘Controlling’ PDF?

Candidates can download NCERT Books Class 12 Business studies Chapter 8- Controlling PDF for free on our page. Links are given below.

Chapter 8- Controlling

What topics are covered in ‘Controlling’ Chapter?

The Chapter 'Controlling' explains the following-

  • Meaning of Controlling
  • Techniques of Managerial control
  • Responsibility Accounting

Are the CBSE Books for Class 12 Business Studies significant for board exams?

For higher courses and board exams, the chapters in the CBSE Books for Class 12 Business studies are essential. For Class 12 Accountancy, students should read the chapter provided in the CBSE books. These examples and drill questions can help you get high marks.
We offer practice test questions to assist you sharpen your exam preparations and earn top grades. E-books can also be downloaded if you want to prepare even more thoroughly.

Is NCERT enough for Business Studies Class 12?

Yes, these are. The book can also assist in dispelling uncertainties. Studying from the NCERT Class 12 Books Accountancy also has the following advantages:
  • The NCERT Books Class 12 Business studies provides students with in-depth knowledge of accounting.
  • The course books include illustrations that might aid students in comprehending the chapters.
  • These books can aid learners in independent study

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