Question : It measures and compares actual performance which standard fixed in the past. Which feature of controlling is highlighted here?
Option 1: Goal oriented.
Option 2: Pervasive
Option 3: Continuous
Option 4: Backward looking.
Correct Answer:
Backward looking.
Solution :
Controlling is both backward looking as well as forward-looking function. It is a backward looking function as it measures and compares actual performance with standard fixed in the past.
Hence option D is correct