CONTROLLING AS A MANAGEMENT FUNCTION:Introduction and overview of controlling.Regardless of the thoroughness of the planning done, a program or decision still may be poorly or improperly implemented without a satisfactory control system in place.Controlling is the process regulating organizational activities so that actual performance to expected organizational goals and standards while interrelated with all of the other management function a special relationship exists between the planning function management and controlling planning essentially is the deciding of goals and objectives and the means pf reaching them controlling lets managers the organization is on track for goal achievement and if not way . A well development plan should provide benchmark that can be used in the control process.Control serve other important rules including helping managers cope with uncertainly, detecting Irregularities, identifying opportunities handling complex situations, and decentralizing authorities,.like planning controlling responsibility differ managerial level with control planning responsibility add the at strategic tactical and operational level.Control as a management process:Controlling,one of the for major functions of polca management is the process of regulating organizational activities so that actual performance conforms to expected organizational standards and goals.1. Controlling is largely geared to ensuring that the behaviour of individuals is the organization contribute to reaching organizational goals .2 . Controls encourage wanted behaviours and discourage unwanted behaviour.1. Strategic control involves monitoring critical environment factors that could affect the visibility of strategic plans assessing the affects of organizational strategies action, and ensuring that strategic plans are implemented as intended2. Tactical control focuses on assessing the implementation of tactical plans at departmental level, monitoring associated periodic results and taking corrective action as necessary.3.operational control involve overseeing the implementation of operating plans, monitoring day to day results and taking corrective action when required.4. For control and there level to be affective they must operate in concert with one another.Designing control system:Since control is the process of monitoring activities to ensure they're being accomplished as planet and of corrective any significant deviation. There are three different approaches to designing organization control system.Market control is a approache that emphasizes the use of external market mechanisms to establish the standard use in the control system.Bureaucratic control is an approach that emphasizes organizational authority and realize.