Abel and sabil are managers in the same organisation having different units.while discussing about the functions of management abel says planning is looking ahead whereas controlling is looking back.but sabil says planning is looking back whereas controlling is looking ahead. Both are giving reasons in favour of their statements. explain the possible reasons given by both and justify who is correct

Dear Student,
Both are managers are correct, as planning and controlling both are backward looking as well as forward looking process. 

Controlling is backward looking because it includes re-review / rechecking the past activities. It measures the actual performance relating to the past and compares actual performance with planned performance and taking corrective measures in case of deviation. And forward looking as it helps in the adoption of new plans (if existing plan cannot be implemented at all) and revision of the existing plans (if existing plan can be implemented only with modifications) on the basis of comparison of actual performance with the prescribed standards.

Whereas, Planning is looking forward because plans are prepared for future. It looks at future and lays down the standards to be achieved in future. And backward looking as it is guided by past experiences and the corrective action initiated by control function aims to improve future performance.


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