Controlling function of management involves regulating activities and behaviors within an organization and it involves measuring performance and then taking corrective action if goals are not being achieved. Controlling is the systematic process of regulating organizational activities to make them consistent with the expectations established in plans, targets, and standards of performance. Controlling is related to implementing of plans and evaluating the results of business operations by comparing the actual results to the planned goals or standards. Measuring uncertainties is not part of the controlling process.