Controlling helps in making efficient use of human and physical resources by avoiding possible delays, wastage or spoilage. It involves cross-checks and discipline across every level and activities of an organisation leading to efficient utilisation of resources causing effective performance, minimum wastage or spoilage. Controlling also makes superiors/supervisors to continuously monitor, supervise and motivate their employees during work. It involves setting standards and targets for their employees and cross-check through performance appraisals to confirm whether the employees have been able to meet the targets and advises them to perform effectively.