Controlling Responsibilities

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Controlling is a major function among the four functions of management. Every manager needs to learn and understand planning, organizing, controlling, and decision making to survive in the corporate sector. Each function has its significance and responsibilities. Let us discuss more the function of controlling and its responsibilities.


Controlling is a management function that can be defined as the process of monitoring various activities in the organization, delegating authority and work to all levels of employees, taking care of any unplanned deviations along with the respective remedies for the growth of an organization. The person who takes care of this activity is nothing but the controller. The duties owed by a controller in an organization are named as controlling responsibilities.

Controlling Responsibilities

If we observe the job description of a controller, we can easily identify the controlling responsibilities. Let us see the controlling responsibilities in detail. 

  • Supervising

  • Financial decisions

  • Financial reports

  • Knowledge

  • Collaboration etc


As controlling is one of the major functions of management, it has high prioritized responsibilities. The controller will be in leading roles or supervising roles. They supervise several activities and also low-level employees. They need to maintain a healthy and favorable atmosphere with motivational practices. The controller needs to initiate the integration plans, personality development programs, team-based fun activities etc.

Financial Decisions:- 

It is one of the most important controlling responsibilities because the beginning and end of the organization will be decided by the financial issues majorly. So taking financial decisions is not at all an easy task and it requires, more responsible and skillful person. The responsibilities like preparing the budgets, allocating funds, acquiring funds, implementing various advanced Financial systems and techniques for cost-cutting, etc.

Financial Reports:- 

Recording and submitting reports of all the financial transactions is also one of the duties among the controlling responsibilities. The low level controlling employees will submit reports to the higher Financial supervisors for regular intervals of time. This helps to maintain transparency, avoids unnecessary expenses, can take spontaneous decisions and can control the over expenses, and can plan for cost cuttings within the available resources.


It is a middle-level responsibility of all the controlling responsibilities. Here the controller needs to work or spend more time with the personnel and tries to collaborate the messages from lower-level to higher-level employees and vice versa. These controllers need to maintain a friendly environment in the organization and between the employees to get more productivity. Also, the controller needs to collaborate with the stakeholders and financial audit officers to be understandable and cooperative with the management of the organization.


Knowledge is divine. As the controller needs to work with all departments in the organization, they may need to have a basic idea about different things. Besides this knowledge, the controller needs to attend sound knowledge especially on taxation, Financial issues, audits, prices and expenses, accounting methods, etc. then only the controller can take spontaneous decisions without depending on others and can analyze the scenario properly.

Other Responsibilities:- 

the controlling responsibilities may not restrict to some point. They have various kinds of responsibilities in different departments. If we take the hitter department, the controller needs to hire auditors, executives, taxation agents. Similarly, in the purchasing department, if the controller has good knowledge about prices and resources, he can surely make a perfect deal with the sellers. 

These are the various controlling responsibilities that can be looked after by either single or multiple controlling employees based on the size and type of organization.

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Before going to see Solved Questions on Controlling Responsibilities, let us have a glance at the controlling techniques. With the advances down generation, the employees also learned and implemented several techniques for proper controlling in the organization. They are as follows- 

  • Direct supervision

  • Financial statements, reports, and budgetary control.

  • Break-Even Analysis

  • Return on Investment

  • Management by Objectives

  • Management information systems

  • PERT and  CPM techniques

  • Management Audit.

These are the various techniques available for controlling. These are also a part of controlling responsibilities for the controller to learn and understand. Because the controller knows these, he can minimize the hard work and can produce more productivity by using these techniques and also can reduce defects, deviations, etc.

Solved Questions on Controlling Responsibilities

1. What are the Steps to be Taken for Effective Control?

Ans. Controlling is the key function for any kind of organization. The remaining functions were also dependent on controlling activity. For example, planning is the immediate step of controlling. Similarly, the other functions also. That's the reason to maintain effective control in the organization; we need to follow certain steps or measures. They are as follows- 

  • One should avoid manual data and maintain automated records for accuracy.

  • It is always good to maintain clear communication. And should avoid every single miscommunication then and there itself.

  • Choosing the right persons or especially from management for the financial controllers.

  • It is good to give autonomy to other teams also.

2. Distinguish Between Controlling and Accounting?

Ans. Controlling is a restricted principle to be followed in the organization concerning all the data and departments like maintaining recording data, on-time activities, decision making, following standards and policies, etc. It is a large process that involves multiple tasks. Accounting is also one part of the controlling.

Whereas accounting is my third of recording all the financial transactions which may come to the company or may go out of the company. These accountant's records were helpful for future use, helping him expand the company or diversify the company. These also help in making financial decisions.

3. Who is a Business Controller?

Ans. A business controller is a person who always tries to reduce cost, optimization of resources, and gets the most effective products. He always assists the CEO, CFO, and COO in sharing information regarding the internal risks, external risks. He also acts as an advisor in making trading decisions. He doesn't involve in the taxation, audit-related issues which are completely dealt with by the financial controller.