Question : Assertion: Controlling is primarily concerned with looking forward without assessing past.
Reason: Controlling does not involves comparing actual and past results.
Option 1: Both assertion and reason are true, and the reason correctly explains the assertion.
Option 2: Both assertion and reason are true, but the reason does not correctly explain the assertion.
Option 3: The assertion is true, but the reason is false.
Option 4: The assertion is false, but the reason is true.
Correct Answer: The assertion is true, but the reason is false.
Solution : The correct answer is (c) The assertion is true, but the reason is false.
This assertion is true to some extent. Controlling is forward-looking in the sense that it involves monitoring and regulating ongoing activities to ensure they align with the planned objectives and making necessary adjustments for the future. However, it also involves assessing past performance to compare it to the planned standards and make corrections.
This reason is false. Controlling does involve comparing actual performance to past performance and planned standards. Such comparisons are an essential part of the controlling process to identify deviations and make necessary adjustments based on past and present performance.
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