CBSE Class 12 Business Studies Controlling Worksheet Set A

Access the latest CBSE Class 12 Business Studies Controlling Worksheet Set A. We have provided free printable Class 12 Business Studies worksheets in PDF format, specifically designed for Chapter 8 Controlling. These practice sets are prepared by expert teachers following the 2025-26 syllabus and exam patterns issued by CBSE, NCERT, and KVS.

Chapter 8 Controlling Business Studies Practice Worksheet for Class 12

Students should use these Class 12 Business Studies chapter-wise worksheets for daily practice to improve their conceptual understanding. This detailed test papers include important questions and solutions for Chapter 8 Controlling, to help you prepare for school tests and final examination. Regular practice of these Class 12 Business Studies questions will help improve your problem-solving speed and exam accuracy for the 2026 session.

Download Class 12 Business Studies Chapter 8 Controlling Worksheet PDF

CONTROLLING
 
1) Define Controlling.
Controlling means ensuring that activities in an organisation are performed as per the plans.
 
2) State or list or enumerate the features or characteristics or nature of controlling.
a) Controlling is a goal-oriented function: Controlling also ensures that an organisation’s resources are being used effectively and efficiently for the achievement of predetermined goals.
b) Controlling function of a manager is a pervasive function:
It is a primary function of every manager. Managers at all levels of management- top, middle and lower-need to perform controlling functions to keep a control over activities in their areas.
c) It is a function that brings back the management cycle back to the planning function. The controlling function finds out how far actual performance deviates from standards, analyses the causes of such deviations and attempts to take corrective actions based on the same.
 
3) Controlling only completes one cycle of management process and improves planning in the next cycle. Justify.
• The controlling function finds out how far actual performance deviates from standards, analyses the causes of such deviations and attempts to take corrective actions based on the same.
• This process helps in formulation of future plans in the light of the problems that were identified and, thus, helps in better planning in the future periods.
Thus, controlling only completes one cycle of management process and improves planning in the next cycle.
 
4) Explain the Importance or significance of Controlling.
Or Control is an indispensable function of management. Explain. Or
How does a good control system helps an organization.
 
a) Accomplishing organisational goals:
• controlling function measures progress towards the organisational goals and brings to light the deviations, if any, and indicates corrective action.
• assure attainment of objectives according to plans.
 
b) Judging accuracy of standards:
• An efficient control system keeps a careful check on the changes taking place in the organisation and in the environment.
• Helps to review and revise the standards in light of such changes.
 
c) Making efficient use of resources:
• By exercising control, a manager seeks to reduce wastage and spoilage of resources.
• Each activity is performed as per the standards and norms.
• This ensures that resources are used in the most effective and efficient manner.
 
d) Improving employee motivation:
• A good control system ensures that employees know well in advance what they are expected to do and what are the standards.
• It motivates them and helps them to give better performance.
 
e) Ensuring order and discipline:
• Controlling creates an atmosphere of order and discipline in the organisation.
• It helps to minimise dishonest behaviour on the part of the employees by keeping a close check on their activities.
 
5) Explain the Limitations of Controlling
 
a) Difficulty in setting quantitative standards:
• Control system loses its effectiveness when standards cannot be measured in quantitative terms.
• This makes measurement of performance and their comparison with standards a difficult task.
 
b) Little control on external factors:
• Generally an enterprise cannot control external factors such as government policies, technological changes, competition etc.
 
c) Resistance from employees:
• Control is often resisted by employees. They see it as a restriction on their freedom.
• For instance, employees might object when they are kept under a strict watch with the help of Closed Circuit Televisions (CCTVs).
 
d) Costly affair:
• Control is a costly affair as it involves a lot of expenditure, time and effort. A small enterprise cannot afford to install an expensive control system.
 
6) Explain the Relationship between Planning and Controlling. Or planning without controlling is meaningless. Similarly, controlling is blind without planning.
• Planning and controlling are inseparable twins of management.
• A system of control consists of certain standards. These standards serve as the basis of controlling and are provided by planning.
• Once a plan becomes operational, controlling is necessary to monitor the progress, measure it, discover deviations and initiate corrective measures to ensure that events conform to plans.
• Thus, planning without controlling is meaningless. Similarly, controlling is blind without
planning.
 
7) Planning is thus, prescriptive whereas, controlling is evaluative. Explain
• Planning is basically an intellectual process involving thinking, articulation and analysis to discover and prescribe an appropriate course of action for achieving objectives.
• Controlling, on the other hand, checks whether decisions have been translated into desired action.
 
8) Planning and controlling are both backward-looking as well as a forward-looking function. Explain.
• Planning is looking ahead while controlling is looking back. However, the statement is only partially correct.
• Plans are prepared for future and are based on forecasts about future conditions. Therefore, planning involves looking ahead and is called a forward-looking function.
• On the contrary, controlling is like a postmortem of past activities to find out deviations from the standards. In that sense, controlling is a backward-looking function.
•However, it should be understood that planning is guided by past experiences and the corrective action initiated by control function aims to improve future performance.
 
9) Explain the process of Controlling.
a) Step 1: Setting Performance Standards:
• The first step in the controlling process is setting up of performance standards.
• Standards serve as benchmarks towards which an organisation strives to work.
• Standards can be set in both quantitative as well as qualitative terms.
• Standards should be flexible enough to be modified whenever required.
 
b) Step 2: Measurement of Actual Performance:
• Once performance standards are set, the next step is measurement of actual performance.
• Performance should be measured in an objective and reliable manner.
• There are several techniques for measurement of performance.
• These include personal observation, sample checking, performance reports, etc.
 
c) Step 3: Comparing Actual Performance with Standards:
• This step involves comparison of actual performance with the standard.
• Such comparison will reveal the deviation between actual and desired results.
• Comparison becomes easier when standards are set in quantitative terms.
• For instance, performance of a worker in terms of units produced in a week can be easily measured against the standard output for the week.
 
d) Step 4: Analysing Deviations:
• Some deviation in performance can be expected in all activities.
• It is, therefore, important to determine the acceptable range of deviations.
• Also, deviations in key areas of business need to be attended more urgently as compared to deviations in certain insignificant areas.
 
e) Step 5: Taking Corrective Action:
• The final step in the controlling process is taking corrective action.
• No corrective action is required when the deviations are within acceptable limits.
• However, when the deviations go beyond the acceptable range, especially in the important areas, it demands immediate managerial attention so that deviations do not occur again and standards are accomplished.
 
 
Match the columns
 
Standards to gauge performance Functional areas of business
(i) Labour relations, labour turnover, labour absenteeism, etc. (a) Production
(ii) Sales volume, sales expense, advertising expenditure, individual sales person’s performance, etc. (b) Marketing
(iii) Capital expenditure, inventories, flow of capital, liquidity, etc. (c) Human resource management
(iv) Quantity, quality, cost, individual job performance, etc. (d) Finance and accounting

Andwer : (i)-(c),(ii)-(b),(iii)-(d), (iv)-(a)

 

Answer in one word to one sentence

Question. Controlling is as much required in an educational institution, military, hospital, and a club as in any business organisation.
What feature of nature of controlling is highlighted above?
Andwer : Controlling is a pervasive function.

Question. Today almost every business organisation has computer monitoring as a part of their control system. Which point of importance of controlling function of management is highlighted above?
Andwer : Controlling helps in ensuring order and discipline in the organisation.

Question. Name the function of management which is concerned with monitoring organisational performance towards the attainment of organisational goals.
Andwer : Controlling

Question. Why is controlling called a continuous process?
Andwer : Controlling is a continuous process because it involves a constant review of actual performance for taking corrective action, if any.

Question. In case of assembling task, each part produced should be checked before assembling. Similarly, in a manufacturing plants levels of gas particles in the air could be continuously monitored for safety.
What step of controlling process and its aspect has been highlighted in the above examples?
Andwer : Measurement of actual performance wherever possible, measurement of work should be done during the performance.

Question. Standards are set in quantitative as well as in qualitative terms. Identify the type of standards when it is set in terms of ‘Cost to be incurred.
Andwer : Quantitative standards

Question. Which two steps in the process of controlling are concerned with compelling events to conform to the plan?
Andwer : (i) Comparison of actual performance with standards
(ii) Taking corrective action

Question. What is important while analysing deviations in controlling?
Andwer : While analysing deviations, it is important to determine the acceptable range of deviations/Key result areas.

Question. What should be the ‘focus point’ for a manager while controlling, as controlling at each and every step is not possible?
Andwer : Key Result Areas (KRAs)

Question. Standards are set in quantitative as well as in qualitative terms. Identify the type of standards when it is set in terms of ‘time to be spent’.
Andwer : Quantitative standards

Question. Which term is used to indicate the difference between standard performance and actual performance?
Andwer : Deviation

Question. Give any two standards that can be used by a company to evaluate the performance of its Finance & Accounting department
Andwer : (i) Capital expenditure, Inventories, Flow of capital, Liquidity
 

Please click on below link to download CBSE Class 12 Business Studies Controlling Worksheet Set A

Chapter 01 Nature and Significance of Management
CBSE Class 12 Business Studies Nature And Significance of Management Case Studies
CBSE Class 12 Business Studies Nature and Significance of Management Worksheet Set A
CBSE Class 12 Business Studies Nature And Significance of Management Worksheet Set A Solved
CBSE Class 12 Business Studies Nature and Significance of Management Worksheet Set B
CBSE Class 12 Business Studies Nature And Significance of Management Worksheet Set C
CBSE Class 12 Business Studies Nature And Significance of Management Worksheet Set D
CBSE Class 12 Business Studies Nature and Significance of Management Worksheet Set E
CBSE Class 12 Business Studies Nature and Significance of Management Worksheet Set F
CBSE Class 12 Business Studies Nature and Significance of Management Worksheet Set G
CBSE Class 12 Business Studies Nature and Significance of Management Worksheet Set H
CBSE Class 12 Business Studies Nature And Significance of Management Worksheet Set I
CBSE Class 12 Business Studies Nature and Significance of Management Worksheet Set J
CBSE Class 12 Business Studies Nature and Significance of Management Worksheet Set K
Chapter 02 Principles of Management
CBSE Class 12 Business Administration Concepts of Management Worksheet Set A
CBSE Class 12 Business Administration Concepts of Management Worksheet Set B
CBSE Class 12 Business Administration Introduction To Management Worksheet Set A
CBSE Class 12 Business Administration Introduction To Management Worksheet Set B
CBSE Class 12 Business Administration Introduction To Management Worksheet Set C
CBSE Class 12 Business Studies Principles of Management Worksheet Set A
CBSE Class 12 Business Studies Principles of Management Worksheet Set B
CBSE Class 12 Business Studies Principles of Management Worksheet Set C
CBSE Class 12 Business Studies Principles of Management Worksheet Set D
CBSE Class 12 Business Studies Principles of Management Worksheet Set E
CBSE Class 12 Business Studies Principles of Management Worksheet Set F
CBSE Class 12 Business Studies Principles of Management Worksheet Set G
CBSE Class 12 Business Studies Principles of Management Worksheet Set H
CBSE Class 12 Business Studies Principles of Management Worksheet Set I
CBSE Class 12 Business Studies Principles of Management Worksheet Set J
CBSE Class 12 Business Studies Principles of Management Worksheet Set K
CBSE Class 12 Business Studies Principles of Management Worksheet Set L
Chapter 03 Business Environment
CBSE Class 12 Business Studies Business Environment Worksheet Set A
CBSE Class 12 Business Studies Business Environment Worksheet Set B
CBSE Class 12 Business Studies Business Environment Worksheet Set C
CBSE Class 12 Business Studies Business Environment Worksheet Set D
CBSE Class 12 Business Studies Business Environment Worksheet Set E
CBSE Class 12 Business Studies Business Environment Worksheet Set F
CBSE Class 12 Business Studies Management and Business Environment Worksheet Set A
CBSE Class 12 Business Studies Management and Business Environment Worksheet Set B
Chapter 04 Planning
CBSE Class 12 Business Studies Planning Worksheet
CBSE Class 12 Business Studies Planning Worksheet Set A
CBSE Class 12 Business Studies Planning Worksheet Set B
CBSE Class 12 Business Studies Planning Worksheet Set C
CBSE Class 12 Business Studies Planning Worksheet Set D
CBSE Class 12 Business Studies Planning Worksheet Set E
CBSE Class 12 Business Studies Planning Worksheet Set F
CBSE Class 12 Business Studies Planning Worksheet Set G
CBSE Class 12 Business Studies Planning Worksheet Set H
CBSE Class 12 Business Studies Planning Worksheet Set I
Chapter 05 Organising
CBSE Class 12 Business Studies Organising Worksheet Set A
CBSE Class 12 Business Studies Organising Worksheet Set A Solved
CBSE Class 12 Business Studies Organising Worksheet Set B
CBSE Class 12 Business Studies Organising Worksheet Set C
CBSE Class 12 Business Studies Organising Worksheet Set D
CBSE Class 12 Business Studies Organising Worksheet Set E
CBSE Class 12 Business Studies Organising Worksheet Set F
CBSE Class 12 Business Studies Organising Worksheet Set G
CBSE Class 12 Business Studies Organising Worksheet Set H
CBSE Class 12 Business Studies Organising Worksheet Set I
CBSE Class 12 Business Studies Organising Worksheet Set J
CBSE Class 12 Business Studies Organising Worksheet Set K
CBSE Class 12 Business Studies Organising Worksheet Set L
CBSE Class 12 Business Studies Organising Worksheet Solved
Chapter 06 Staffing
CBSE Class 12 Business Studies Staffing Worksheet Set A
CBSE Class 12 Business Studies Staffing Worksheet Set B
CBSE Class 12 Business Studies Staffing Worksheet Set C
CBSE Class 12 Business Studies Staffing Worksheet Set D
CBSE Class 12 Business Studies Staffing Worksheet Set E
CBSE Class 12 Business Studies Staffing Worksheet Set F
CBSE Class 12 Business Studies Staffing Worksheet Set G
CBSE Class 12 Business Studies Staffing Worksheet Set H
CBSE Class 12 Business Studies Staffing Worksheet Set I
CBSE Class 12 Business Studies Staffing Worksheet Set J
CBSE Class 12 Business Studies Staffing Worksheet Set K
Chapter 07 Directing
CBSE Class 12 Business Studies Directing Worksheet Set A
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CBSE Class 12 Business Studies Directing Worksheet Set B
CBSE Class 12 Business Studies Directing Worksheet Set B Solved
CBSE Class 12 Business Studies Directing Worksheet Set C
CBSE Class 12 Business Studies Directing Worksheet Set C Solved
CBSE Class 12 Business Studies Directing Worksheet Set D
CBSE Class 12 Business Studies Directing Worksheet Set E
CBSE Class 12 Business Studies Directing Worksheet Set F
CBSE Class 12 Business Studies Directing Worksheet Set G
CBSE Class 12 Business Studies Directing Worksheet Set H
CBSE Class 12 Business Studies Directing Worksheet Set I
CBSE Class 12 Business Studies Directing Worksheet Set J Solved
Chapter 08 Controlling
CBSE Class 12 Business Studies Controlling Worksheet Set A
CBSE Class 12 Business Studies Controlling Worksheet Set B
CBSE Class 12 Business Studies Controlling Worksheet Set C
CBSE Class 12 Business Studies Controlling Worksheet Set D
CBSE Class 12 Business Studies Controlling Worksheet Set E
CBSE Class 12 Business Studies Controlling Worksheet Set F
Chapter 09 Financial Management
CBSE Class 12 Business Studies Financial Management Worksheet Set A
CBSE Class 12 Business Studies Financial Management Worksheet Set A Solved
CBSE Class 12 Business Studies Financial Management Worksheet Set B
CBSE Class 12 Business Studies Financial Management Worksheet Set C
CBSE Class 12 Business Studies Financial Management Worksheet Set D
CBSE Class 12 Business Studies Financial Management Worksheet Set E
CBSE Class 12 Business Studies Financial Management Worksheet Set F Solved
CBSE Class 12 Business Studies Financial Management Worksheet Set G
CBSE Class 12 Business Studies Financial Management Worksheet Set H
Chapter 10 Marketing
CBSE Class 12 Business Studies Marketing Management Worksheet Set A
CBSE Class 12 Business Studies Marketing Management Worksheet Set B
CBSE Class 12 Business Studies Marketing Management Worksheet Set C
CBSE Class 12 Business Studies Marketing Management Worksheet Set D
CBSE Class 12 Business Studies Marketing Management Worksheet Set E
CBSE Class 12 Business Studies Marketing Management Worksheet Set F
CBSE Class 12 Business Studies Marketing Worksheet Set A
CBSE Class 12 Business Studies Marketing Worksheet Set B
CBSE Class 12 Business Studies Marketing Worksheet Solved
Chapter 11 Consumer Protection
CBSE Class 12 Business Studies Consumer Protection Act Worksheet Set A
CBSE Class 12 Business Studies Consumer Protection Act Worksheet Set B
CBSE Class 12 Business Studies Consumer Protection Worksheet Set A
CBSE Class 12 Business Studies Consumer Protection Worksheet Set B
CBSE Class 12 Business Studies Consumer Protection Worksheet Set C
Practice Worksheets Class 12 Business Studies
CBSE Class 12 Business Studies All Chapters Question Bank
CBSE Class 12 Business Studies All Chapters Solved Worksheet
CBSE Class 12 Business Studies Question Bank
CBSE Class 12 Business Studies Worksheet Set A Solved
CBSE Class 12 Business Studies Worksheet Set B Solved
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CBSE Class 12 Business Studies Worksheet Set D Solved
CBSE Class 12 Business Studies Worksheet Set E Solved
CBSE Class 12 Business Studies Worksheet Set F Solved
CBSE Class 12 Business Studies Worksheet Set G Solved
~ Class 12 Business Studies (Old Chapters)
CBSE Class 12 Business Studies Financial Market Worksheet Solved
CBSE Class 12 Business Studies Financial Markets Worksheet Set A
CBSE Class 12 Business Studies Financial Markets Worksheet Set B
CBSE Class 12 Business Studies Financial Markets Worksheet Set C

Important Practice Resources for Class 12 Business Studies

Chapter 8 Controlling CBSE Class 12 Business Studies Worksheet

Students can use the Chapter 8 Controlling practice sheet provided above to prepare for their upcoming school tests. This solved questions and answers follow the latest CBSE syllabus for Class 12 Business Studies. You can easily download the PDF format and solve these questions every day to improve your marks. Our expert teachers have made these from the most important topics that are always asked in your exams to help you get more marks in exams.

NCERT Based Questions and Solutions for Chapter 8 Controlling

Our expert team has used the official NCERT book for Class 12 Business Studies to create this practice material for students. After solving the questions our teachers have also suggested to study the NCERT solutions  which will help you to understand the best way to solve problems in Business Studies. You can get all this study material for free on studiestoday.com.

Extra Practice for Business Studies

To get the best results in Class 12, students should try the Business Studies MCQ Test for this chapter. We have also provided printable assignments for Class 12 Business Studies on our website. Regular practice will help you feel more confident and get higher marks in CBSE examinations.

Where can I download the latest PDF for CBSE Class 12 Business Studies Controlling Worksheet Set A?

You can download the teacher-verified PDF for CBSE Class 12 Business Studies Controlling Worksheet Set A from StudiesToday.com. These practice sheets for Class 12 Business Studies are designed as per the latest CBSE academic session.

Are these Business Studies Class 12 worksheets based on the 2026 competency-based pattern?

Yes, our CBSE Class 12 Business Studies Controlling Worksheet Set A includes a variety of questions like Case-based studies, Assertion-Reasoning, and MCQs as per the 50% competency-based weightage in the latest curriculum for Class 12.

Do you provide solved answers for CBSE Class 12 Business Studies Controlling Worksheet Set A?

Yes, we have provided detailed solutions for CBSE Class 12 Business Studies Controlling Worksheet Set A to help Class 12 and follow the official CBSE marking scheme.

How does solving CBSE Class 12 Business Studies Controlling Worksheet Set A help in exam preparation?

Daily practice with these Business Studies worksheets helps in identifying understanding gaps. It also improves question solving speed and ensures that Class 12 students get more marks in CBSE exams.

Is there any charge for the Class 12 Business Studies practice test papers?

All our Class 12 Business Studies practice test papers and worksheets are available for free download in mobile-friendly PDF format. You can access CBSE Class 12 Business Studies Controlling Worksheet Set A without any registration.