Explanation
Controlling refers to the comparison between the actual performance and the planned performance so that corrective measures can be taken in case of any deviations or difference. The main features of controlling areas are:
1. Making efficient use of secret and valuable resources
2. Helps in achieving organisational objectives through management ability
3. helps in decentralizing of authority
Management audit is a technique in which professionals are called by the company to keep a check on the performance of the management of the company and prepare a performance appraisal report for the same. It is future-oriented as it aims at developing the future course of action of a company.
Hence, option (C) is the correct answer.
Accounting is a method for preparing proper accounts of the company and auditing it thereafter. It is concerned with maintaining records of business conduct so that comparisons can be made between the actual performance and the planned ones.
Hence, option (A) is the correct answer.
Controlling refers to the comparison between the actual performance and the planned performance so that corrective measures can be taken in case of any deviations or difference. The main objectives of controlling areas are:
1. It increases managerial ability.
2. Helps in achieving organisational objectives through rational human behaviour
3. Helps in decentralizing of authority
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