CBSE Class 12 Business Studies • Unit 8

Controlling

Free NCERT-aligned resource for the 2026–27 academic session.

Part/unit weightage: 20 marks where the official CBSE structure groups this unit under the indicated section. Theory is 80 marks and project work is 20 marks. citeturn0search11

1. What You Need to Learn

Meaning and importance; relationship between planning and controlling; steps in controlling process; management by exception and critical point control.

2. Core Concepts

Controlling compares actual performance with standards, analyses deviations and takes corrective action. Planning sets standards and controlling checks whether results are aligned with plans, making the two functions closely connected.

3. Common Mistakes

Do not describe controlling as merely punishment or inspection. Corrective action follows analysis of significant deviations and should address causes.

4. Case-Based & Exam Practice

  1. Arrange controlling steps.
  2. Calculate or interpret deviations from standards.
  3. Explain the relationship between planning and controlling with a business example..

5. Quick Revision Checklist

  • Can you define the key terms in NCERT language?
  • Can you identify the concept from a business case?
  • Can you explain the reason, feature, advantage or limitation?
  • Can you apply the concept to a new situation?
CBSE/NCERT note: Use the latest prescribed NCERT textbook and official CBSE curriculum as the final authority for examination preparation.

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