Controlling refers to the managerial process of ensuring that all the activities in an organisation are performed as per plan. Various features of controlling:
goal oriented,
action oriented
forward looking.
The controlling function of management is essential for:
•    accomplishing  organisational goals,
•    judging accuracy of standards,
•    making efficient use of resources, etc.
Controlling involves a process of evaluating and verifying whether the decisions have been translated into desired action.
Relationship between planning and controlling is that planning is prescriptive where as controlling is evaluative. The relationship can be enumerated by interdependent, interrelated activities, forward and backward looking. Steps involved in the controlling process are setting performance standards, measuring of actual performances and comparison of actual performance with standards, analyzing deviations and taking corrective steps.
•    certain limitations of controlling are:
•    difficulty in setting standards,
•    resistance from employees,
•    less control on external factors and
•    costly affairs.
Span of control refers to  number of subordinates that directly report to a manager. A wide span of control can be possible by well trained and experienced managers, highly competent subordinates, routine and repetitive work, clear and specific performance targets, delegation of authority to subordinates, availability to staff assistance and expert advice and lower level management.

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