Setting of standards is a part of planning process then why do we include in the controlling process?

Dear student, 

It must be noted that planning and controlling are interlinked. In fact planning forms the base for controlling. Planning provides the standards for working and on the basis of which the performance is measured. Without planning controlling cannot be performed. 

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see in controlling u learn planning and controlling goes hand to hand right 

so firstly we set aim / goal / standard ok for eg take ur daily life only if u want to get choco from market and its ur setting standard but due to some issues u were very lazy to go there so what to do u take corrective action for that deviation why so ur standard still not reached hence setting standard is process of planning and controlling 
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i hope u can turn this into business way also thank u 
 
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