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Controlling is a very important function of every manager. Controlling is based and closely related to planning or the first function of management. These two functions are so related to each other that may be viewed as the blades of a pair of scissors. The scissors can not work unless there are two blades. Without plans, control is not possible. Theoretically, the concept of concept of control is also very related to the concept of power, authority and influence. Power is used to refer to some Potentially influence by which to coerce compliance. Authority legitimate power. Influence includes any interpersonal transaction which has psychological or behavioral effects. When influence attempts are sucessful and have the effects intended by the influencing agent, control takes place. Any control system goes through for major phases: 1. Developing standards and the methods for measurement. Without standard there would be no base for measurement. In fact, planning sets forth all needed standards. 2. The second phase is concerned to measurement. With measurement we can find the gap or difference between the planned activity and actual performance. 3. Comparing the actual performance and planned activity is in fact the third phase of a control system. 4. The last pahse for control relates to any correcting action. These four phases of controlling could be done by one person or by hundreds. For example, if a man has a small shop in which makes knives, he himself is responsible to perform all the above phases. In a large auto-factory the four pahses of controlling would be done by many persons.