You are a management guru.In your opinion,is controlling the last or the beginning of the process of management?

Amit,

Answer given by Tamanna is correct. ‚ÄčThis is because one cannot say that planning is the first function and controlling is the last function of management. It must be remembered that controlling does not end the management function cycle rather brings back a whole new management cycle right from the stage of planning. It is difficult to determine where one function ends and the other begins. Controlling paves the way for future planning. Controlling keeps a close check on the progress of work and identifies any deviation from the set plans and objectives. In this way it sets the basis for future actions and planning. 

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Look. Management process is a CONTINUOUS process as specified in its characteristics. So whether it be planning or controlling, neither will be counted as its last step. The process goes on and on and on.
hope it helps. :)
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It is both.
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