Controlling is a term that refers to making something in such a way that it was planned. In any organization, controlling and planning are very closely related to one another. The three different types of management controls present in an organization of which I am familiar with includes precontrol, concurrent control and feedback control
Precontrol or ‘feed-forward control’ is a type of control that occurs before the actual work is performed. Procedures, policies and rules are controlled that aims at removing any work result that does not seem to be desirable. Usually, problems that have been anticipated or predicted are eliminated through the process of precontrol. An example of a precontrol mechanism is to disallow all the salesperson in a customer store from talking to each other.
Concurrent control occurs along with the performance of the work. Concurrent refers to handling various resources simultaneously such as the human resources, logistics and support systems. For example, in a super market store, the concurrent control ensures that the stock manager makes visits to the stock shelves so that the quantity of products present on the shelf is closely monitored closely, and the staff performs their duty required.
Feedback control is a type of control that gives importance to the performance of the organization in the past. The managers take corrective steps and make important decisions with regards to the organization by researching the history experienced during a certain period of time. Feedback control is obtained from the history relating to just one variable (such as the inventory levels) or a combination of variables (such as taxes, marketing and sales).
Controlling is usually performed by a controller or a comptroller. The managers usually note the difference between the planned performance and the performance on the ground and suggest corrective steps.
Cresto, S. C. and Cresto, S. T. (2006). Chapter 6: Controlling, Modern Management, (10th ed), New Jersey: Upper Saddle River, pp. 479-499.