wbqš¿Y BDwbU

Controlling 10
f‚wgKv
GKwU cÖwZôv‡b cwiKíbv cÖYqb, cÖ‡qvRbxq gvj-gkjv I hš¿cvwZ msMÖn Ges †jvKej wb‡qvM K‡i Kvh© ïiæ
Ki‡jB Gi Drcv`b cÖwµqv myPviæiƒ‡c m¤úvw`Z n‡e GgbwU Avkv Kiv hvq bv| jÿ¨ AR©‡bi Rb¨ cwiKíbv
Abyhvqx mKj Kvh© m¤úvw`Z n‡”Q wKbv Zv ch©‡eÿY I hvPvB Kivi cÖ‡qvRb nq| †Kbbv wba©vwiZ gvb Abyhvqx
Kvh©vewj m¤úvw`Z bv n‡j cÖwZôv‡bi D‡Ïk¨ AR©‡bi mKj cÖ‡PóvB e¨_©Zvq ch©ewmZ nq| G KvRwUB m¤úv`b
K‡i _v‡K wbqš¿Y| A_v©r wbqš¿Y Ggb GKwU cÖwµqv hvi Øviv c~ew© ba©vwiZ cwiKíbv Abyhvqx cÖwZôv‡bi Kvh©mg~n
cwiPvwjZ n‡”Q wKbv Zv cixÿv Kiv nq Ges †Kvbiƒc e¨wZµg ev wePy¨wZ cwijwÿZ n‡j cÖ‡qvRbxq ms‡kva‡bi
e¨e¯’v MÖnY Kiv nq| ZvB wbqš¿Y nj wbivgqg~jK e¨e¯’v| GwU e¨e¯’vcbv cÖwµqvi me©‡kl KvR| †Kvb cÖwZôv‡b
myôz wbqš¿Y e¨e¯’v we`¨gvb _vK‡j †h †Kvb iK‡gi fzj-åvwšÍ wPwýZ K‡i Zv wbimb Kiv m¤¢e nq| d‡j Gi Øviv
GKwU cÖwZôvb mn‡RB Zvi Kvw•ÿZ c‡_ AMÖmi n‡Z cv‡i| G BDwb‡U Avgiv wbqš¿‡Yi aviYv, ˆewkó¨, ¸iæZ¡,
bxwZgvjv, c`‡ÿc, †KŠkj I cÖKvi‡f` BZ¨vw` welq Av‡jvPbv Kie| Zvn‡j Avmyb, wb‡Pi cvV¸‡jv mgvß K‡i
wbqš¿Y m¤ú‡K© we¯ÍvwiZ †R‡b †bB|

BDwbU mgvwßi mgq BDwbU mgvwßi m‡e©v”P mgq 2 mßvn

GB BDwb‡Ui cvVmg~n
cvV-10.1 : wbqš¿‡Yi aviYv, ˆewkó¨ I ¸iæZ¡
cvV-10.2 : wbqš¿‡Yi bxwZgvjv
cvV-10.3 : wbqš¿‡Yi c`‡ÿc
cvV-10.4 : wbqš¿‡Yi †KŠkj
cvV-10.5 : wbqš¿‡Yi cÖKvi‡f`
GBPGmwm †cÖvMÖvg

cvV-10.1 wbqš¿‡Yi aviYv, ˆewkó¨ I ¸iæZ¡

Concept, Features and Importance of Controlling
D‡Ïk¨

G cvV †k‡l Avcwb-

• wbqš¿‡Yi aviYv eY©bv Ki‡Z cvi‡eb|
• wbqš¿‡Yi ˆewk󨸇jv wPwýZ Ki‡Z cvi‡eb|
• wbqš¿‡Yi ¸iæZ¡ e¨vL¨v Ki‡Z cvi‡eb|

wbqš¿Y (Controlling)
e¨e¯’vcbvi me©‡kl ¸iæZ¡c~Y© †gŠwjK KvR n‡jv wbqš¿Y| cÖvwZôvwbK RM‡Z wbqš¿Y ej‡Z cÖwZôv‡bi jÿ¨ I
cwiKíbv Abyhvqx Kvh©vewj m¤úvw`Z n‡”Q wKbv Zv wbwðZ Kivi Rb¨ Kvh©dj cwigvc Kiv Ges †Kvb wePz¨wZ n‡j
Zv ms‡kva‡bi e¨e¯’v MÖnY Kiv‡K eySv‡bv nq| cwiKíbv Abyhvqx KvR n‡”Q wKbv wKsev wba©vwiZ gvb Abymv‡i
KvRKg© Pj‡Q wKbv Zv †`LvB wbqš¿‡Yi KvR| Kvh©‡ÿ‡Î †Kvb iKg ÎæwU-wePy¨wZ aiv co‡j Zvi KviY wPwýZ Kivi
ci h_vh_ ms‡kvabx G‡b wbqš¿Y cÖwµqvq Zv `~i Kiv nq| †m Kvi‡Y wbqš¿Y‡K wbqvgqg~jK e¨e¯’vI ejv nq|
cwiKíbv I wbqš¿Y Nwbôfv‡e m¤úwK©Z| cwiKíbv bv _vK‡j wbqš¿Y g~j¨nxb| †Kbbv c~e-© cwiKíbv ev wba©vwiZ
gvb Abyhvqx wbqš¿Y Kvh© cwiPvwjZ n‡q _v‡K| wbqš¿‡Yi ch©vqµwgK Kvh©µg wb‡P †`Lv‡bv nj:

m¤úvw`Z Kv‡Ri cwiKíbv ev gv‡bi mv‡_ wePz¨wZi KviY wba©viY ms‡kvabg~jK

gvb wba©viY
cwigvc m¤úvw`Z Kv‡Ri Zzjbv (hw` wePy¨wZ _v‡K) e¨e¯’v MÖnY
wPÎ : wbqš¿‡Yi cÖevn wPÎ
Gevi Avmyb, wbqš¿Y m¤ú‡K© K‡qKRb weL¨vZ e¨e¯’vcbv wekvi‡`i K_v †R‡b †bB-
1. H. Weihrich I H. Koontz -Gi g‡Z ÒcwiKíbv Abyhvqx hv‡Z Kvh© m¤úvw`Z nq Zv wbwðZ Kivi Rb¨
m¤úvw`Z e¨w³K I cÖvwZôvwbK KvR cwigvc I ms‡kvab Kiv‡KB wbqš¿Y e‡jÓ (Controlling is
measuring and correcting individual and organisational performance to ensure that events
conform to plants)|1
2. Henri Fayol -Gi g‡Z, Òwbqš¿Y nj M„nxZ cwiKíbv, RvwiK…Z wb‡`©kbv I cÖwZwôZ bxwZ Abyhvqx Kvh©
cwiPvwjZ n‡”Q wKbv Zv cixÿv KivÓ (Control involves whether anything occurs in conformity of
the plan, the instructions issued and principles established)|2
3. Aa¨vcK `~M©v`vm fÆvPvh©¨-Gi fvlvq, ÒcwiKíbv Abymv‡i Kvh© m¤úv`b n‡”Q wK-bv Zv wbixÿY Kiv, cÖK…Z
Kvh© I wewbw`©ó Kv‡h©i g‡a¨ wePy¨wZ wbiƒcY Kiv Ges ms‡kvabg~jK e¨e¯’v MÖnY cÖwµqv‡K wbqš¿Y e‡j|Ó3
cwi‡k‡l ejv hvq, cÖvwZôvwbK jÿ¨ AR©‡bi Rb¨ cwiKíbv ev c~e© wba©vwiZ gvb Abyhvqx Kvh©vewj m¤úvw`Z n‡”Q
wK-bv Zv hvPvB Kiv Ges †Kvbiƒc wePz¨wZ cwijwÿZ n‡j Zvi KviY wba©viYc~eK© cÖ‡qvRbxq e¨e¯’v MÖnY cÖwµqv‡K
wbqš¿Y e‡j| GKwU cÖwZôv‡b wbqš¿Y e¨e¯’v `yej© n‡j Zv Pjgvb ivLv KwVb n‡q co‡e| wbqš¿Y Kx Zv Rvbv nj|
Gevi Avmyb Gi cÖK…wZ I ˆewkó¨ m¤ú‡K© we¯ÍvwiZ †R‡b wbB|

1
Weirich, Heinz & Koontz, Harold, Management : A Global perspective, 10th Int. edition, Mc Graw Hil Inc. Page-
21.
2
Fayol, Henry, General & Industrial Management, Sir Isaac Pitman & Sons, London, 1949, Page-107.
3
fÆvPvh©¨, `yM©v`vm, Kviev‡ii e¨e¯’vcbv, cÂg ms¯‹iY, †Møve jvB‡eªix, c„ôv-349|

BDwbU `k c„ôvÑ 184

 e¨emvq msMVb I e¨e¯’vcbv

wbqš¿‡Yi cÖK…wZ I ˆewkó¨ (Nature and Charateristics of Controlling)

e¨e¯’vcbv cÖwµqvi me©‡kl I P~ovšÍ Kvh© n‡”Q wbqš¿Y| cwiKíbv Abyhvqx Kvh©vewj wVKgZ cwiPvwjZ n‡”Q wK-bv
Zv hvPvB Kiv Ges †Kvb iKg ÎæwU wePz¨wZ n‡q _vK‡j cÖ‡qvRbxq ms‡kvabg~jK e¨e¯’v MÖnY KivB wbqš¿‡Yi g~L¨
KvR| Kx Kx ˆewkó¨ _vK‡j Avgiv GKwU wbqš¿Y cÖwµqv‡K h_vh_ eje †m m¤ú‡K© Rvbv cÖ‡qvRb| wb‡P G wel‡q
we¯ÍvwiZ Av‡jvPbv Kiv nj:
1. cwiKíbvi AbymiY (Follow-up of planning) t e¨e¯’vcbvi †h me Kvh©vewj i‡q‡Q Zv cwiKíbvi gva¨‡g
ïiæ nq Ges wbqš¿‡Yi gva¨‡g †kl nq| A_v©r wbqš¿Y cwiKíbv‡K AbymiY K‡i| cwiKíbvq Kv‡Ri †h gvb
wba©viY Kiv nq, †mwU we‡ePbv K‡iB wbqš¿Y KvR Kiv n‡q _v‡K| ˆ`bw›`b KuvPv evRv‡ii K_vB aiæb| evRv‡i
hvIqvi Av‡M Kx Kx wRwbm µq Ki‡eb Ges Zvi Rb¨ Kx cwigvY A_© e¨q n‡e †m m¤ú‡K© Avcbvi GKwU
cwiKíbv _v‡K| evRv‡i wM‡q †m Abyhvqx wRwbmcÎ µq K‡ib| †Kvb wRwb‡mi `vg †ni†di n‡j cwiKíbvi
mv‡_ mgš^q K‡ib Ges evRv‡ii welqwU wbqš¿Y K‡ib|
2. Kvh© cwigvc Kiv (Measurement of performance) t cwiKíbvq wba©vwiZ gvb (standard) Abyhvqx wewfbœ
wefv‡Mi I e¨w³i Kg©KvÐ cwigvc Kivi Rb¨ wbqš¿Y †KŠk‡ji `iKvi nq| ZvB Kvh© m¤úv`b cwigvc
wbqš¿‡Yi GKwU Ab¨Zg ˆewkó¨|
3. ÎæwU-wePz¨wZ †`Lv (Investigation of defects/variances) t m¤úvw`Z Kvh© cwigvc Kivi mgq c~e©-wba©vwiZ
gv‡bi mv‡_ m¤úvw`Z Kv‡Ri wgj Av‡Q wK-bv Zv AbymÜvb K‡i †`Lv nq| wePy¨wZ ev cv_©K¨ aiv co‡j Zv
†iKW© Kiv nq|
4. wePz¨wZi KviY wbY©q (Diagonosis of the causes of defects/variances) t AbymÜv‡bi d‡j ÎæwU-wePz¨wZ aiv
co‡j Zvi KviY wba©viY Kiv nq| KviY Rvbv bv _vK‡j mgm¨v mgvavb Kiv Am¤¢e nq|
5. ms‡kvabg~jK e¨e¯’v (Taking corrective action)t wbqš¿‡Yi Av‡iKwU ¸iæZ¡c~Y© ˆewkó¨ n‡”Q ms‡kvabg~jK
e¨e¯’v| A_v©r wbqš¿‡Yi d‡j †hme ÎæwU-wePz¨wZ aiv c‡o †m¸‡jv ms‡kva‡bi Rb¨ cÖ‡qvRbxq e¨e¯’v MÖnY
Kiv| ms‡kva‡bi e¨e¯’v bv _vK‡j wbqš¿Y KvR m¤ú~Y© nq bv|
6. Ae¨vnZ Kvh© (Continuous activity) t wbqš¿Y GKwU mve©ÿwYK Kvh©| cÖwZôv‡bi mKj Kv‡Ri mv‡_ GwU
RwoZ| cwiKíbv †gvZv‡eK wewfbœ Kvh,© †hgb msMVb, Kgx©ms¯’vb, wb‡`©kbv, †cÖlYv BZ¨vw` hZÿY Pj‡Z
_v‡K wbqš¿YI Aweivg MwZ‡Z ZZÿY Pj‡Z _v‡K| †Kvb Kvi‡Y cwiKíbvq ms‡kvabx Avbv n‡j †mB
cwiKíbv ev¯Íevq‡bi Rb¨I wbqš¿Y Ae¨vnZ _v‡K|
7. mvsMVwbK e¨vwß (Organisational pervasiveness) t cÖwZôv‡bi †fZ‡i hZ¸‡jv wefvM ev †mKkb _v‡K
me¸‡jv‡ZB cwiKíbvi mv‡_ m½wZ †i‡L wbqš¿Y Kvh© Kiv nq| ZvB wbqš¿‡Yi e¨vwß cy‡iv msMV‡bB Qwo‡q
_v‡K|
8. cwieZ©bkxj (Flexible) t e¨emvwqK cwi‡ek memgqB cwieZ©b n‡”Q| Gme cwieZ©‡bi mv‡_ Zvj †i‡L
wbqš¿Y †KŠk‡jI cwieZ©b Avbv n‡q _v‡K|
9. ev¯ÍeZvi cÖwZdjb (Reflection of reality) t cÖwZôv‡bi ev¯Íe Ae¯’v we‡ePbv K‡iB wbqš¿Y Kvh© m¤úv`b Kiv
nq| ev¯Íe Z‡_¨i wfwˇZ cwiKíbvi mv‡_ wgj †i‡LB Kvh© m¤úv`b wbqš¿Y Ki‡Z nq|

Kvh©Kix wbqš¿‡Yi Avek¨Kxq Dcv`vb (Elements of Effective Controlling)

GKwU Kvh©Kix wbqš¿Y e¨e¯’vq KZK¸‡jv Avek¨Kxq Dcv`vb i‡q‡Q| wbqš¿Y‡K Kvh©Kix Ki‡Z n‡j G
Dcv`vb¸‡jv‡K ¸iæ‡Z¡i mv‡_ we‡ePbv Ki‡Z nq| G¸‡jv wbqš¿Y e¨e¯’vi cÖ‡qvRbxq kZ© wn‡m‡eI we‡ewPZ n‡q
_v‡K| Gme Dcv`vb wb‡P Av‡jvPbv Kiv nj t

BDwbU `k c„ôvÑ 185

GBPGmwm †cÖvMÖvg

1. wbqš¿Y cwiKíbv I Kgx©i c‡`i mv‡_ m½wZc~Y© n‡e (Control should be tailored to plans and
positions)t wbqš¿Y me©`vB cwiKíbvi mv‡_ Ges cÖwZôv‡b wewfbœ c‡`i mv‡_ m½wZc~Y© n‡e| A_v©r wbqš¿Y
GKw`‡K †hgb cwiKíbv Abyhvqx n‡e, Ab¨w`‡K Zv †Kvb&& c‡` †Kvb&& ai‡bi Kv‡Ri `vwqZ¡ i‡q‡Q Zvi mv‡_
wgj †i‡L Ki‡Z n‡e|
2. wbqš¿Y †evaMg¨ n‡e (Controls should be understandable)t cÖwZôv‡b wb‡qvwRZ e¨e¯’vcK‡`i wbKU
wbqš¿Y MÖnY‡hvM¨ ev †evaMg¨ n‡Z n‡e| wbqš¿Y c×wZ mnR-mij I †evaMg¨ n‡j e¨e¯’vKMY Zv e¨env‡i
¯^v”Q›`¨ †eva K‡ib|
3. wbqš¿Y wePz¨wZi `ªæZ mbv³Ki‡Y mvnvh¨ Ki‡e (Control should help quick detection of deviations)t
wbqš¿Y c×wZ Ggbfv‡e mvRv‡Z n‡e hv‡Z wePz¨wZ ev mgm¨v `ªæZ wPwýZ Kiv hvq| mgm¨v ev ÎæwU mbv³
Ki‡Z cvi‡j e¨e¯’vcKMY †mw`‡K †ewk g‡bv‡hvMx n‡Z cv‡ib Ges G‡Z wbqš¿Y Kvh© mnRZi nq|
4. wbqš¿Y bgbxq n‡e (Controls should be flexible)t Av`k© wbqš¿Y bgbxq n‡e| A_v©r cÖ‡qvR‡b †Kvb iKg
cwieZ©b mvwaZ n‡j wbqš¿‡Y hv‡Z cwieZ©b Avbv hvq †mw`‡K †Lqvj ivL‡Z n‡e|
5. wbqš¿Y D‡Ïk¨gyLx n‡e (Controls shoul be objective)t Av`k© wbqš¿‡Yi Av‡iv GKwU Dcv`vb nj
D‡Ïk¨‡Kwš¿KZv| A_v©r e¨e¯’vcbvi D‡Ïk¨mg~n AR©‡bi Rb¨B wbqš¿Y KvR cwiPvwjZ n‡Z n‡e| G D‡Ï‡k¨i
gvb msL¨vq cÖKvk Kiv †h‡Z cv‡i| †hgb- 100 UvKv LiP, 10 N›Uv kÖg BZ¨vw`|
6. wbqš¿Y mvgÄm¨c~Y© n‡e (Controls should be consistent)t wbqš¿Y c×wZ mvsMVwbK cwi‡e‡ki mv‡_
mvgÄm¨c~Y© n‡Z n‡e| D`vniY¯^iƒc ejv hvq, †hLv‡b K‡Vvi wbqš¿Y c×wZ _v‡K †mLv‡b Kgx©‡`i AwaK
¯^vaxbZv †`qv n‡j Zv mvgÄm¨c~Y© n‡Z cv‡i bv| G‡Z wbqš¿Y e¨_© n‡Z eva¨|
7. wbqš¿Y n‡e ¯^í e¨qmva¨ (Controls should be economical)t Av`k© wbqš¿‡Yi Av‡iKwU Dcv`vb nj GwU
¯^í e¨qmva¨ n‡e| †h c×wZ‡Z wbqš¿Y Kiv n‡e Zvi †h e¨q n‡e Zv Gi †_‡K cÖvß myweavi †P‡q Kg n‡Z
n‡e| wbqš¿Y e¨qeûj n‡j wbqš¿‡Yi D‡Ïk¨ mdj nq bv|
8. wbqš¿Y n‡e ev¯ÍewfwËK (Controls should be pragmatic)t wbqš¿Y n‡e ev¯ÍewfwËK A_v©r Aev¯Íe Kíbv
ev Abygv‡bi Dci wbf©i K‡i wbqš¿Y Kiv n‡j Zv Kvh©Kix nq bv|
9. wbqš¿‡Y fwel¨r `k©b _vK‡e (Controls should have future vision)t Kvh©Ki wbqš¿Y e¨e¯’v Ggb n‡Z nq
hv‡Z fwel¨‡Z wK ai‡bi mgm¨v ev ÎæwU-wePz¨wZ n‡Z cv‡i ‡m m¤ú‡K© aviYv w`‡Z cv‡i Ges G¸‡jv wKfv‡e
mgvavb Kiv hvq ZviI Bw½Z w`‡Z cv‡i| G‡Z fwel¨‡Z m¤¢ve¨ mgm¨vi mgvavb mnRmva¨ nq|
10. wbqš¿Y ms‡kvabxg~jK n‡e (Controls should lead to corrective action)t wbqš¿‡Yi Avi GKwU c~ek© Z© nj
G‡Z ms‡kvabg~jK e¨e¯’v ivLv| wbqš¿‡Yi †ÿ‡Î Av`k©gvb I cwiKíbvi mv‡_ cÖK…Z Kv‡h©i Zzjbv K‡i ÎæwU-
wePz¨wZ mbv³ Kiv nq| wbqš¿Y c×wZ‡Z Hme ÎæwU-wePz¨wZ ev `yej
© Zv ms‡kva‡bi e¨e¯’vI _vK‡Z n‡e|
wbqš¿Y e¨e¯’v cÖeZ©b I Abykxjb Kivi mgq DcwiD³ Dcv`vb ev ˆewkó¨mg~n we‡ePbv Ki‡Z nq| GKwU wbqš¿Y
e¨e¯’vq G Dcv`vb¸‡jv we‡ewPZ bv n‡j wbqš¿Y e¨e¯’v e¨_©Zvq ch©ewmZ nq| g‡b ivL‡eb, wbqš¿Y cÖwZôv‡bi D”P
ch©v‡qi †jvKRb Øviv cwiKwíZ nq| wbqš¿‡Yi gva¨‡g DaŸ©Zb I Aa¯Í‡bi g‡a¨ GK †hvMm~Î ˆZwi nq| ZvB myôz
wbqš¿Y e¨e¯’v GKwU cÖwZôv‡bi cy‡iv ms¯‹…wZ cwieZ©b K‡i w`‡Z cv‡i| Avi GB cwieZ©b BwZevPK n‡j
cÖwZôv‡bi Rb¨ Aek¨B g½j e‡q Avb‡e| Gi Rb¨ Kv‡Ri cÖK…wZ Abyhvqx wbqš¿Y c×wZ wba©viY Kiv cÖ‡qvRb|
e¨e¯’vcbvq wbqš¿‡Yi ¸iæZ¡ (Importance of Controlling in Manangement)
GKwU cÖwZôv‡bi mKj Kvh© myôzfv‡e m¤úv`‡bi Rb¨ wbqš¿‡Yi ¸iæZ¡ Acwimxg| wbqš¿Y cwieZ©bkxj cwi‡e‡k
cÖwZôvb‡K mwVK c`‡ÿc wb‡Z mnvqZv K‡i| eo ai‡bi fzj †_‡K cÖwZôvb‡K iÿv Kivi Rb¨ †QvU fzj eo fzy‡j
cwiYZ nevi Av‡MB Zv mbv³ Ki‡Z mvnvh¨ K‡i| Zv QvovI, wbqš¿Y cwiKíbvi ev¯Íevqb wbwðZ K‡i,

BDwbU `k c„ôvÑ 186

 e¨emvq msMVb I e¨e¯’vcbv

†jvKmv‡bi SzuwK n«vm K‡i Ges ÎæwU-wePz¨wZ ms‡kvabK‡í cÖ‡qvRbxq e¨e¯’v MÖn‡Yi my‡hvM m„wó K‡i| e¨e¯’vcbvq
wbqš¿‡Yi Gme ¸iæZ¡ wb‡P Av‡jvPbv Kiv nj t
1. cwiKíbv ev¯Íevq‡b mnvqZv (Help in the implementation of plan) t cwiKíbvi mv‡_ wbqš¿‡Yi Nwbô
m¤úK© we`¨gvb| mwVK wbqš¿Y †KŠk‡ji gva¨‡g cwiKíbvi ev¯Íevq‡bi AMÖMwZ cwigvc Kiv hvq| d‡j
cwiKíbvi ev¯Íevqb mnRZi nq|
2. KZ©„Z¡ Ac©b (Delegation of authority) t cÖwZôv‡bi mKj wefv‡M wbqš¿Y e¨e¯’v cÖwZwôZ n‡j e¨e¯’vcK
wbwð‡šÍ Aa¯Í‡bi wbKU KZ©„Z¡ Ac©Y Ki‡Z cv‡ib|
3. ‡jvKmv‡bi SzuwK n«vm (Minimization of the risk of losses) t mwVK I Kvh©Ki wbqš¿Y e¨e¯’vi Kvi‡Y me
iK‡gi Kvh©vewj wbqwš¿Z nq e‡j cÖwZôv‡bi Drcv`bkxjZv ev‡o| G‡Z cÖwZôv‡b †jvKmv‡bi SzuwK K‡g hvq|
4. mgm¨vi KviY wPwýZKiY (Identification of the causes of problems)t cwiKíbv Abyhvqx ev¯Íe KvR
cwiPvwjZ bv n‡j eyS‡Z n‡e Kv‡Ri †ÿ‡Î †Kv_vI mgm¨v i‡q‡Q| Kvh©Ki wbqš¿Y e¨e¯’vi gva¨‡g
e¨e¯’vcKMY mgm¨vi KviY wPwýZ Ki‡Z cv‡ib Ges h_vm¤¢e Zv ms‡kvabI Ki‡Z cv‡ib|
5. ÿgZvi we‡K›`ªxKiY (Decentralisation of power)t DËg wbqš¿Y-‡KŠkj cÖwZwôZ n‡j cÖwZôv‡bi Dc‡ii
¯Í‡i mKj ÿgZv ‡K›`ªxf~Z K‡i ivLvi cÖ‡qvRb nq bv| Gi gva¨‡g ÿgZvi Ace¨envi wKsev A‡hvM¨ e¨envi
Kgv‡bv hvq weavq ÿgZvi we‡K›`ªxKiY m¤¢e nq|
6. mgš^qmva‡b mnvqZv (Aid in coordination)t Kvh©Ki wbqš¿Y e¨emv cÖwZôv‡bi wewfbœ wefvM I Kgx©i Kv‡Ri
g‡a¨ mgš^q mva‡b mnvqZv K‡i| mgš^qmva‡bi Kvi‡Y cÖwZôv‡bi Af¨šÍ‡i k„•Ljv cÖwZwôZ nq|
7. cwiewZ©Z Ae¯’vi mv‡_ Lvc LvIqv‡Z mnvqZv (Help in keeping pace with changing circumstances)t
cÖwZôv‡b wKsev Gi cwi‡e‡k †Kvb cwieZ©b mvwaZ n‡Z cv‡i| Kvh©Ki wbqš¿Y c×wZ G cwieZ©bkxj Ae¯’v
m¤ú‡K© c~e©vfvm w`‡Z cv‡i Ges cwiewZ©Z cwi‡e‡ki mv‡_ Lvc LvIqv‡Z mnvqZv K‡i|
8. AcPq n«vm (Reduction of wastage)t myôz wbqš¿Y e¨e¯’v _vK‡j cÖwZôv‡b wb‡qvwRZ cÖ‡Z¨K e¨w³ Zvi
`vwqZ¡ wVK cwiKíbv ‡gvZv‡eK cvjb Ki‡Z m‡Pó nq| d‡j cÖwZôv‡bi AcPq n«vm cvq|
9. e¨e¯’vc‡Ki mgq I kÖg mvkÖq (Saving of time and energy of the manager)t cÖwZôv‡b myôz wbqš¿Y e¨e¯’v
_vK‡j e¨e¯’vcK‡K cÖwZôv‡bi KvR †`Lvïbv Ki‡Z AwaK mgq w`‡Z nq bv| eis Ab¨vb¨ Kv‡R wZwb AwaK
g‡bvwb‡ek Ki‡Z cv‡ib| d‡j Zvi mgq I kÖg evu‡P|
10. fzj-ÎæwU †_‡K Ae¨vnwZ (Getting relief from errors)t A‡bK ÿz`ª ÿz`ª fzj w`‡bi ci w`b NU‡Z _vK‡j
Zv cÖwZôv‡bi Rb¨ ÿwZKi n‡q DV‡Z cv‡i| wbqš¿Y G ai‡bi fzj c~e© †_‡K mbv³ Ki‡Z mvnvh¨ K‡i| d‡j
cÖwZôvb Awbevh© ÿwZi nvZ †_‡K †eu‡P hvq|
11. `ªæZ ms‡kvabg~jK e¨e¯’v MÖnY (Undertaking quick corrective action)t ïay fzj-åvwšÍ ev wePz¨wZ
mbv³KiYB bq, wbqš¿Y-e¨e¯’v ‡m¸‡jvi KviY wbqš¿‡Yi gva¨‡g cÖ‡qvRbxq ms‡kvabg~jK e¨e¯’v MÖnY Ki‡Z
mnvqZv K‡i| G‡Z cÖwZôv‡bi cwiKívi mwVK ev¯Íevqb m¤¢e nq|
12. e¨e¯’vcbvq MwZkxjZv Avbqb (Dynamism in management)t wbqš¿YnxbZv cÖwZôv‡bi Kgx©‡`i mxgv j•Nb
Ki‡Z cÖ‡ivwPZ K‡i| GQvov myôz wbqš¿Y e¨ZxZ e¨e¯’vcbvi AwaKvsk KvRB †ec‡ivqvfv‡e cwiPvwjZ nIqvi
Avk¼v _v‡K| G Kvi‡Y e¨e¯’vcbv‡K MwZkxj I myk„•Lj Ki‡Z myôz wbqš¿Y AZ¨vek¨K|
e¨e¯’vcbvi mvgwMÖK Kvh©vewj myôz I mwVKfv‡e m¤úv`‡bi †ÿ‡Î wbqš¿‡Yi ¸iæZ¡ Acwimxg| G Kvi‡Y †Kvb †Kvb
†jLK wbqš¿Y m¤ú‡K© Giƒc gšÍe¨ K‡i‡Qb: ÒManagement itself is controlling Ó A_v©r e¨e¯’vcbvB wbqš¿Y|

wkÿv_©xi KvR cwiKíbv bv _vK‡j wbqš¿Y g~j¨nxbÑ G wel‡q 10 jvBb LvZvq wjLyb|

BDwbU `k c„ôvÑ 187

GBPGmwm †cÖvMÖvg

mvims‡ÿc:
e¨e¯’vcbvi me©‡kl ¸iæZ¡c~Y© †gŠwjK Kvh© n‡”Q wbqš¿Y| cÖvwZôvwbK RM‡Z wbqš¿Y ej‡Z cÖwZôv‡bi jÿ¨ I
cwiKíbv †gvZv‡eK Kvh©vewj m¤úvw`Z n‡”Q wKbv Zv wbwðZ Kivi Rb¨ Kvh©dj cwigvc Kiv Ges †Kvb wePz¨wZ
n‡q _vK‡j Zvi ms‡kvabg~jK e¨e¯’v MÖnY‡K eySv‡bv nq|cwiKíbv Abyhvqx hv‡Z Kvh© m¤úvw`Z nq Zv wbwðZ
Kivi Rb¨ m¤úvw`Z e¨w³K I cÖvwZôvwbK KvR cwigvc I ms‡kvab Kiv‡KB wbqš¿Y e‡j| e¨e¯’vcbv cÖwµqvi
me©‡kl I P~ovšÍ Kvh© n‡”Q wbqš¿Y| wbqš¿Y me©`vB cwiKíbvi mv‡_ Ges cÖwZôv‡bi wewfbœ c‡`i mv‡_ m½wZc~Y©
n‡e| Av`k© wbqš¿‡Yi Avi GKwU Dcv`vb nj D‡Ïk¨‡Kwš¿KZv| Av`k© wbqš¿Y bgbxq n‡e| G Kvi‡Y †Kvb †Kvb
†jLK wbqš¿Y‡K Ôe¨e¯’vcbvB wbqš¿YÕ bv‡g AwfwnZ K‡i‡Qb| fwel¨‡Z Kx Kiv n‡e, †m m¤ú‡K© c~‡e©
wm×všÍMÖnY KivB n‡jv cwiKíbv| Avi cwiKíbv Abyhvqx KvR m¤úvw`Z n‡”Q wK bv Zv ch©‡eÿY I cixÿv-
wbixÿv Kiv‡K ejv nq wbqš¿Y|

cv‡VvËi g~j¨vqb-10.1

√) wPý w`b-
mwVK Dˇii cv‡k wUK& (√
1. e¨e¯’vcbvi me©‡kl KvR †Kvbw&U?
K. cwiKíbv L. msMVb
M. wbqš¿Y N. mgb¦qmvab

2. cwiKíbvq ewY©Z Av`k© gv‡bi mv‡_ mKj Kvh©µg h_v_©fv‡e n‡”Q wKbv Zv hvPvB Kiv‡K Kx ejv nq?
K. msMVb L. †cÖlYv
M. Kgx© msMÖn I wbe©vPb N. wbqš¿Y|

3. wb‡Pi †Kvb&wU wbqš¿‡Yi me©‡kl c`‡ÿc?

K. wePz¨wZ g~j¨vqb L. Av`k©gvb wbiƒcY
M. ms‡kvab g~jK e¨e¯’vMÖnY N. Kvh©dj wbiƒcY

4. wbqš¿Y †Kvb&wU‡K AbymiY K‡i?

K. cwiKíbv L. cÖPwjZ wbqgKvbyb
M. DaŸ©Z‡bi mycvwik gvjv N. †KvbwU bq|

BDwbU `k c„ôvÑ 188

 e¨emvq msMVb I e¨e¯’vcbv

cvV-10.2 wbqš¿‡Ki bxwZgvjv

Principles of Controlling
D‡Ïk¨

G cvV †k‡l Avcwb-

• wbqš¿‡Yi bxwZgvjv eY©bv Ki‡Z cvi‡eb|
• wbqš¿‡Yi bxwZgvjvi cÖ‡qvM Ki‡Z cvi‡eb|

wbqš¿‡Ki bxwZgvjv (Principles of Controlling)

B‡Zvg‡a¨ Avgiv †R‡bwQ, cwiKíbv Abyhvqx Kvh© m¤úvw`Z n‡”Q wKbv ev wbe©vwPZ gv‡bi mv‡_ wePz¨wZ n‡”Q wKbv Zv
wbiƒcY K‡i wbivgqg~jK e¨e¯’vMÖnY KivB wbqš¿Y| myZivs wbqš¿Y GKwU cÖwµqv| †Kvb cÖwµqv m¤úbœ Kivi mgq
KwZcq bxwZgvjv AbymiY Ki‡Z nq| Avcbvi g‡b cÖkœ RvM‡Z cv‡i, KwZcq bxwZgvjv Avevi Kx? Avmyb,
cÖwZôv‡b wbqš¿‡Yi bxwZgvjv wb‡q we¯ÍvwiZ Av‡jvPbv Kwi|
1. D‡Ïk¨ ev¯Íevqb (Attainment of objectives)t GKwU cÖwZôvb we‡kl jÿ¨‡K †K›`ª K‡i cwiKíbv cÖYqb
K‡i| cwiKíbv ev¯Íevqb Kivi Rb¨ †h c`‡ÿc †bIqv nq, Zv wbqš¿‡Yi gva¨‡g Kvh©Ki Kiv bv n‡j g~j
D‡Ïk¨ ev¯Íevqb n‡e bv|
2. `ÿZvi bxwZ (Principle of efficiency)t wba©vwiZ gv‡bi mv‡_ wePz¨wZ wbiƒc‡Yi welqwU Aek¨B e¨q mvkÖqx
n‡Z n‡e| c‡i Zv ms‡kva‡bi e¨e¯’v wb‡Z nq| wbqš¿Y LiP Aek¨B ¯^í nIqv cÖ‡qvRb| welqwU‡Z Aek¨B
mywbqš¿‡Yi cwiPq _vK‡Z n‡e|
3. mijZvi bxwZ (Principle of simplicity)t wbqš¿Y c×wZ RwUj I `y‡e©va¨ n‡j Zv ev¯Íevqb Kiv KwVb n‡q
c‡o| †m Rb¨ mnR I wba©vwiZ wbqvgK e¨envi K‡i wbqš¿Y Kiv DwPZ| g~jZt GwUB mijZvi bxwZ|
4. `vwqZ¡ Ac©b (Delegation of responsibilities)t hLb GKwU cwiKíbv Kiv nq ZLbB wbqš¿‡Yi `vwqZ¡fvi
mswkøó wbe©vnx‡K Ac©Y Kiv nq| wbqš¿‡Yi `vwqZ¡ Ac©‡Yi Kvi‡Y wbe©vnxi `vwqZ¡ cvj‡b ZrciZv e„w× cvq|
G‡Z wbqš¿‡Yi djvdj fvj nq| GUvB g~jZt wbqš¿‡Yi `vwqZ¡ Ac©Y bxwZ|
5. cwiKíbvi mv‡_ m¤ú„³Zv (Relation with planning)t cwiKíbvi mv‡_ D‡Ïk¨ Kxfv‡e AwR©Z n‡e Zvi
iƒc‡iLv wjwLZ _v‡K| †m Kvi‡Y wbqš¿Y‡K Aek¨B cwiKíbv AbymiY Ki‡Z n‡e| Avi GUvB g~jZ:
cwiKíbvi mv‡_ m¤ú„³Zvi bxwZ|
6. wba©vwiZ gvb (Determined standard)t wbqš¿YKv‡j cwiKíbvi mgq wba©vwiZ gv‡bi mv‡_ cÖK…Z Ae¯’vi
Zzjbv K‡i wePz¨wZ kbv³ Kiv nq| †m Kvi‡Y bvbv welq wePvi-we‡ePbv K‡i wba©vwiZ gvb cÖwZôv Kiv
cÖ‡qvRb| GUvB g~jZ: wba©vwiZ gvb bxwZ|
7. h‡_vchy³Zv bxwZ (Principle of suitability)t G bxwZ Abyhvqx wbe©vnx Kg©KZ©vi `vwqZ¡ I KZ©„‡Z¡i mv‡_
mvgÄm¨ †i‡L wbqš¿Y e¨e¯’v cwiPvjbv Kiv cÖ‡qvRb|
8. bgbxqZv bxwZ (Principle of flexibility)t cwiKíbvi m‡_ wbqš¿Y e¨e¯’vi mvgÄm¨ eRvq ivLvi Rb¨ wbqš¿Y
KvVv‡gv bgbxq nIqv cÖ‡qvRb| bgbxqZvi cwie‡Z© wbqš¿Y e¨e¯’v KwVb n‡j Zv ev¯Íevqb m¤¢e bvI n‡Z
cv‡i|
9. e¨wZµg (Principle of Exception)t ‡Kvb Kv‡Ri cÖwµqv hLb Pjgvb _v‡K, ZLb ‡hme KvR ev wePz¨wZ
e¨wZµgag©x †m¸‡jvi cÖwZ g‡bvwb‡ek Ki‡j wbqš¿‡Yi djcÖmyZv †e‡o hvq| †m Kvi‡Y wbqš¿‡Yi mgq G
wel‡q ¸iæZ¡ Av‡ivc Ki‡Z nq|
10. cÖZ¨ÿ wbqš¿Y (Direct controlling)t wbqš¿YKv‡j wbe©vnx I Aa©¯bÍ Kgx©i g‡a¨ Aek¨B cÖZ¨ÿ †hvMv‡hvM
N‡U| GwU AZ¨šÍ ¸iæZ¡c~Y|© †Kbbv Kgx© `ÿ n‡j cÖZ¨ÿ wbqš¿‡Yi cÖ‡qvRb n«vm cvq|

BDwbU `k c„ôvÑ 189

GBPGmwm †cÖvMÖvg

11. fwel¨r wb‡`©kbv (Future directions)t wbqš¿‡Yi gva¨‡g GKwU wePz¨wZ aiv co‡j Gi Rb¨ ms‡kvabg~jK
e¨e¯’v MÖnY Kiv cÖ‡qvRb| GwU ev¯Íevq‡bi Rb¨ Avevi cwiKíbv Ki‡Z nq| ZvB wbqš¿Y e¨e¯’v Ggb nIqv
DwPZ hv‡Z fwel¨r KiYxq m¤ú‡K© mwVK w`K wb‡`©kbv cvIqv hvq|
12. PjgvbZv (Continuity)t cwiKíbv †hgb cÖwZôv‡bi GKwU Pjgvb ev Ae¨vnZ cÖwµqv, †Zgwb cwiKíbvi gZ
wbqš¿YI GKwU Pjgvb cÖwµqv nIqv cÖ‡qvRb|

Dch©y³ Av‡jvPbvq †`Lv hvq †h, wbqš¿‡Yi gva¨‡g cwiKwíZ Kv‡Ri mv‡_ cÖK…Z Kv‡Ri e¨eavb wbiƒcY Kiv nq|
wbqš¿Y cÖwµqvq G bxwZ¸‡jv AbymiY Kiv n‡j Zv Aek¨B djcÖm~ n‡e|

Avcbvi GKwU e¨w³MZ KvR Kíbv Kiæb| G KvRwU m¤úbœ Kivi Rb¨
wkÿv_©xi KvR
Avcwb Kx Kx wbqš¿Y e¨e¯’v wb‡q‡Qb Zv wPwýZ Kiæb|

mvims‡ÿc:
Avgiv †R‡bwQ, cwiKíbv Abyhvqx Kvh© m¤úvw`Z n‡”Q Kx bv ev wbe©vwPZ gv‡bi mv‡_ wePz¨wZ n‡”Q Kx bv Zv
wbiƒcY K‡i wbivgqg~jK e¨e¯’v MÖnY KivB wbqš¿Y| GKwU cÖwZôvb jÿ¨‡K †K›`ª K‡i cwiKíbv cÖYqb K‡i|
wba©vwiZ gv‡bi mv‡_ wePz¨wZ wbiƒc‡Yi welqwU Aek¨B e¨qmvkÖqx n‡Z n‡e| wbqš¿Y c×wZ RwUj I `y‡e©va¨ n‡j
Zv ev¯Íevqb Kiv KwVb n‡q c‡o| wbqš¿YKv‡j cÖwZwôZ gv‡bi mv‡_ cÖK…Z Ae¯’vi Zzjbv K‡i wePz¨wZ wbY©q Kiv
nq| cwiKíbvi m‡_ wbqš¿Y e¨e¯’vi mvgÄm¨Zv eRvq ivLvi Rb¨ wbqš¿Y KvVv‡gv bgbxq nIqv cÖ‡qvRb|

cv‡VvËi g~j¨vqb-10.2

√) wPý w`b-
mwVK Dˇii cv‡k wUK& (√
1. wbqš¿Y gyjZt Kx wfwËK?
K. D‡Ïk¨ I cwiKíbv L. gvbexq I Agvbexq cÖ‡Póv
M. Dchy³Zv I ev¯ÍeZv N. fzj-ÎæwU wb‡`©kK
2. Z`viwK I ms‡kvabg~jK Kvh©µg Pvjv‡bv nq †Kvb& †ÿ‡Î?
K. cwiKíbv L. wb‡`©kbv
M. mgš^q mvab N. wbqš¿Y
3. wbqš¿‡bi gva¨‡g Kx ev¯ÍevwqZ nq?
K. cwiKíbv L. msMVb
M. mgb¦q N. gybvdvi cÖZ¨vkv
4. Av`k©gv‡bi mv‡_ AwR©Z Kv‡Ri Zzjbv Kiv nq †Kvb& †ÿ‡Î?
K. cwiKíbv L. wb‡`©kbv
M. wbqš¿Y N. mgš^q mvab
2. wb‡`©kbvi MwZ cÖevn n‡jv-
i. Kvh© cwigvc
ii. wePz¨wZi KviY wbY©q
iii. ms‡kvabg~jK e¨e¯’vMÖnY
†Kvb&wU mwVK?
K. i L. ii
M. iii N. i I ii

BDwbU `k c„ôvÑ 190

 e¨emvq msMVb I e¨e¯’vcbv

cvV-10.3 wbqš¿‡Yi c`‡ÿc

Steps of Controlling
D‡Ïk¨

G cvV †k‡l Avcwb-

• wbqš¿‡Yi c`‡ÿc eY©bv Ki‡Z cvi‡eb|
• wbqš¿‡Yi c`‡ÿc¸‡jv ev¯Íe Rxe‡b cÖ‡qvM Ki‡Z cvi‡eb|

wbqš¿‡Yi c`‡ÿc ev cÖwµqv (Steps or Process of Controlling)

wbqš¿Y cÖwµqv KZK¸‡jv avivevwnK c`‡ÿ‡ci mgwó| wbqš¿Y cÖwµqv ev c`‡ÿc m¤ú‡K© wewfbœ e¨e¯’vcbv wekvi`
wfbœ wfbœ gZvgZ w`‡q‡Qb| †hgbÑ W.H. Newman wbqš¿‡Yi 3wU avc, h_v gvb wba©viY, Kvh©dj cixÿv I wi‡cvU©
cÖYqb Ges ms‡kvabg~jK e¨e¯’vi K_v e‡j‡Qb| wbD‡cvU© I wUª Iqv_v 5wU Kvh,© h_v gvb wba©viY, Kvh©
cwigvcKiY, gv‡bi mv‡_ Kvh©d‡ji ZzjbvKiY, G `y‡qi cv_©K¨ cwigvc Ges ms‡kvabg~jK e¨e¯’v MÖn‡Yi K_v
e‡j‡Qb| G¸‡jv we‡ePbv K‡i Avgiv wbqš¿‡Yi wb‡¤œv³ cvuPwU c`‡ÿc Av‡jvPbv Ki‡evt
gvb wba©viY

m¤úvw`Z Kv‡Ri cwigvcKiY

wbqš¿‡Yi c`‡ÿc
gv‡bi mv‡_ m¤úvw`Z Kv‡Ri Zzjbv

wePz¨wZi KviY wba©viY

ms‡kvabg~jK e¨e¯’v MÖnY

1. gvb wba©viY (Setting of standard)t wbqš¿Y Kv‡h©i cÖ_g c`‡ÿc n‡”Q Av`k© gvb cÖwZôv| gvb n‡”Q
cwiKíbvi KZK¸‡jv wba©vwiZ we›`y hvi Øviv e¨e¯’vcK cwiKíbv Abyhvqx KvR n‡”Q wKbv Zv ch©‡eÿY Ki‡Z
cv‡ib| cÖ‡Z¨KwU gvb mywbw`©ó nq| cÖ‡Z¨K gvb AR©‡bi Rb¨ mgq †eu‡a †`Iqv nq| cÖwZôv‡bi jÿ¨ wK n‡e
Zvi Dci wfwË K‡iB gvb wba©viY Kiv nq|
2. m¤úvw`Z Kv‡Ri cwigvcKiY (Measuring performance)t wØZxq ch©v‡q wba©vwiZ gv‡bi wecix‡Z cÖK…Z
Kvh©dj cwigvc K‡i †`Lv nq| A_v©r G‡ÿ‡Î cwiKíbv †gvZv‡eK KZUzKz Kvh© m¤úvw`Z n‡q‡Q Zv wbiƒcY
Kiv nq| e¨w³MZ ch©‡eÿY, Z_¨ msMÖnc~eK © Zv we‡kølY BZ¨vw` c×wZ e¨envi K‡i Kv‡Ri AMÖMwZ ev
djvdj cwigvc Kiv n‡q _v‡K|
3. gv‡bi mv‡_ m¤úvw`Z Kv‡Ri Zzjbv (Comparing performance against standard)t wbqš¿‡Yi Z…Zxq
c`‡ÿ‡c wba©vwiZ gv‡bi mv‡_ cÖK…Z Kvh©d‡ji Zzjbv Kiv nq| Av`k© gvb ev cÖZ¨vwkZ djvd‡ji mv‡_
m¤úvw`Z Kvh©d‡ji Zzjbv K‡i †Kvb iKg wePz¨wZ _vK‡j ZvI wbiƒcY Kiv nq| Z‡e †h mKj gvb msL¨vq
cÖKvk Kiv hvq bv, Zv Zzjbv Kiv LyeB KwVb n‡q c‡o| †hgb, GKwU gvb n‡jv ÔMÖvnK‡`i mš‘wó e„w×Õ| Giƒc
gvb msL¨vZ¥K bv nIqvq g~j¨vqb Kiv h‡_ó `yiƒn|

BDwbU `k c„ôvÑ 191

GBPGmwm †cÖvMÖvg

4. wePz¨wZi KviY wba©viY (Determining the causes of deviation)t Av`k© gv‡bi mv‡_ m¤úvw`Z Kvh©d‡ji
†Kvb wePz¨wZ ev cv_©K¨ †`Lv †M‡j G ch©v‡q mwVKfv‡e Zv wbiƒcY Kiv nq Ges Zv h_vh_ we‡kølY K‡i
wePz¨wZi KviY wba©viY Kiv nq| c‡i ms‡kvabg~jK e¨e¯’v MÖnY Kivi Rb¨ KviY wba©viY Acwinvh© welq|
5. ms‡kvabg~jK e¨e¯’v MÖnY (Taking corrective actions)t wbqš¿‡Yi me©‡kl c`‡ÿc n‡”Q wePz¨wZ ev fzj-
ÎæwU †kvaiv‡bv| wePz¨wZ wba©viY I Zvi mwVK KviY wbiƒc‡Yi ci G ch©v‡q cÖ‡qvRbxq ms‡kvabg~jK e¨e¯’v
MÖnY Kiv nq| G‡ÿ‡Î ms‡kvabg~jK e¨e¯’v wn‡m‡e AwZwi³ Kgx© wb‡qvM, Aa¯Íb‡`i cÖwkÿY I Dbœqb, Kgx©
eiLv¯ÍKiY BZ¨vw` c`‡ÿc MÖnY Kiv †h‡Z cv‡i| KvuPvgv‡ji mieiv‡n †Kvb `yej © Zv Av‡Q wKbv, Drcv`‡b
MvwdjwZ i‡q‡Q wK-bv BZ¨vw` welq¸‡jv wPwýZ K‡iI ms‡kvabg~jK e¨e¯’v †bqv †h‡Z †c‡i| ms‡kvabg~jK
c`‡ÿ‡ci ga¨ w`‡qB †Kvb cÖwZôv‡bi wbqš¿Y Kvh©µ‡gi cwimgvwß N‡U|

wkÿv_©xi KvR wbqš¿‡Yi cuvPwU c`‡ÿc LvZvq wjLyb|

mvims‡ÿc:
†h cÖwµqvq wbqš¿Y Kvh© m¤úv`b Kiv n‡q _v‡K Zv‡K wbqš¿‡Yi cÖwµqv ejv nq| G cÖwµqv KZK¸‡jv
avivevwnK c`‡ÿ‡ci mgwó| wbqš¿Y Kv‡h©i cÖ_g c`‡ÿc n‡”Q Av`k© gvb cÖwZôv| wbqš¿‡Yi me©‡kl c`‡ÿc
n‡”Q wePz¨wZ ev fzj-ÎæwU †kvaiv‡bv| Av`k© gv‡bi mv‡_ m¤úvw`Z Kvh©d‡ji †Kvb wePz¨wZ ev cv_©K¨ †`Lv †M‡j
mwVKfv‡e Zv wbiƒcY Kiv nq Ges Zv h_vh_ we‡kølY K‡i wePz¨wZi KviY wba©viY Kiv nq|

cv‡VvËi g~j¨vqb-10.3

mwVK Dˇii cv‡k wUK& (√√) wPý w`b-

1. wbqš¿Y cÖwµqv‡K Kvh©Ki Kivi Rb¨ Kx AbymiY Ki‡Z nq?
K. myôz cwiKíbv L. wKQy avivevwnK c`‡ÿc
M. mwVK jÿ¨ I D‡Ïk¨ N. mwVK Av`k©gvb
2. wbqš¿Y cÖwµqvi c`‡ÿc msL¨v KwU?
K. 4wU L. 2wU
M. 3wU N. 5wU
3. wbqš¿Y cÖwµqvi cÖ_g c`‡ÿc †Kvb&wU?
K. Av`k©gvb wba©viY L. wePy¨wZi KviY wba©viY
M. Av`k© mgq wba©viY N. ms‡kvabg~jK c`‡ÿc wba©viY
4. wb‡Pi †Kvb&wU wbqš¿Y cÖwµqvi g‡a¨ c‡o?
K. Kwg© cwiPvjbv L. Kvh© cwigvc M. ZË¡veavb N. †cÖlYv
5. e¨e¯’vcbvi Kvh©KvwiZv g~jZ wK‡mi Dci wbf©i K‡i?
K. mgš^q mvab L. wb‡`©kbv M. †bZ…Z¡ N. wbqš¿Y
6. wbqš¿Y cÖwµqvq me©‡kl c`‡ÿc n‡jvÑ
i. Kvh© cwigvc ii. wePz¨wZi KviY wbY©q
iii. ms‡kvabg~jK e¨e¯’vMÖnY
†Kvb&wU mwVK?
K. i L. ii
M. iii N. ii I iii

BDwbU `k c„ôvÑ 192

 e¨emvq msMVb I e¨e¯’vcbv

cvV-10.4 wbqš¿‡Yi †KŠkj

Techniques of Controlling
D‡Ïk¨

G cvV †k‡l Avcwb-

• wbqš¿‡Yi †KŠkj¸‡jv wPwýZ Ki‡Z cvi‡eb|
• ev‡RUvwi wbqš¿Y †KŠkj e¨vL¨v Ki‡Z cvi‡eb|
• ev‡RUvwi wbqš¿‡Yi myweav-Amyweav eY©bv Ki‡Z cvi‡eb|

wbqš¿‡Yi wewfbœ †KŠkj (Different Techniques of Controlling)

cÖwZôv‡bi Kvh©vewj wbqš¿Y Kivi Rb¨ eZ©gv‡b †h me wbqš¿Y c×wZ ev †KŠkj e¨envi Kiv n‡q _v‡K Zv wb‡P
Av‡jvPbv Kiv nj t
1. ev‡RU (Budget)t eZ©gvb mg‡qi RbwcÖq ¸iæZ¡c~Y© wbqš¿Y †KŠkj n‡”Q ev‡R‡Ui gva¨‡g wbqš¿Y|
cwiKíbv‡K hLb msL¨vq cÖKvk Kiv nq, ZLb Zv‡K ev‡RU ejv nq| G c×wZ‡Z ev‡R‡Ui gva¨‡g gvb
wba©viY Kiv nq Ges c‡i Zvi mv‡_ AwR©Z djvdj Zzjbv Kiv nq| †Kvb wePz¨wZ ev cv_©K¨ _vK‡j
ms‡kvabg~jK e¨e¯’v MÖnY Kiv nq| msL¨vq cÖKvk‡hvM¨ weavq GwU Lye RbwcÖq|
2. cwimsL¨vwbK DcvË (Statistical data)t msL¨vwfwËK Z_¨ cwimsL¨vb c×wZi mvnv‡h¨ wePvi we‡kølY K‡i
wbqš¿Y KvR Kiv hvq| †hgb, weµq wKsev e¨q kZKiv KZfvM e„w× †cj ev n«vm †cj Zv cwimsL¨vb c×wZ‡Z
†ei Kiv hvq| ÔKvjxb mviwYÕ (Time Series Analysis) we‡køl‡Yi gva¨‡g cÖK…Z Z‡_¨i Zzjbv K‡i mn‡R
wbqš¿Y Kiv hvq|
3. we‡kl cÖwZ‡e`b we‡kølY (Special report analysis)t ‡Kvb wbw`©ó mgm¨v mgvav‡bi †ÿ‡Î we‡kl cÖwZ‡e`b
(report) mnvqZv K‡i _v‡K| †Kvb Kv‡Ri Dci wbw`©ó mgq AšÍi cwiw¯’wZ we‡kølY K‡i cÖwZ‡e`b cÖYq‡bi
e¨e¯’v _vK‡j Zvi djvd‡ji wfwˇZ wbe©vnx mwVK I myôzfv‡e cÖvwZôvwbK Kvh© wbqš¿Y Ki‡Z cv‡ib|
4. Kvh© wbixÿv (Operational audit)t wbqš¿‡Yi Avi GKwU †KŠkj n‡”Q Kvh© wbixÿvi e¨e¯’v Kiv hv
cÖwZôv‡bi Af¨šÍ‡i ¯^vaxbfv‡e I wbqwgZfv‡e Kv‡Ri g~j¨vqb K‡i _v‡K| G KvRwU †Kvb Kg©Pvix ev
Af¨šÍixY wbixÿK (internal auditor) m¤úv`b K‡i _v‡K| e¨emv‡qi wnmve, A_© ms¯’vb BZ¨vw` ‡ÿ‡Î Giƒc
wbixÿv AbymiY Kiv nq| Z‡e Ab¨vb¨ Kv‡RI GwU cÖ‡qvM Kiv hvq|
5. e¨w³MZ ch©‡eÿY (Personal observation)t e¨w³MZ ch©‡eÿ‡Yi ØvivI cÖwZôv‡bi Kvh© wbqš¿Y Kiv hvq|
cÖwZôv‡bi wbe©vnxiv e¨w³MZ ch©‡eÿ‡Yi gva¨‡g Aa¯Íb‡`i Kv‡Ri fzj-ÎæwU wbY©q K‡ib| G c×wZ‡Z c‡i
wZwb civgk© I wb‡`©kbv w`‡q ms‡kvabg~jK Kvh© m¤úv`b K‡ib|
6. Z_¨ cÖhyw³ (Information technology)t wbqš¿‡Yi GKwU AvaywbK †KŠkj ev Dcvq nj Z_¨ cÖhyw³i e¨envi|
cÖ‡qvRbxq †ÿ‡Î myôz Z_¨ cÖhyw³ e¨env‡ii gva¨‡g cÖvwZôvwbK Kv‡h©i cwiKíbv I wbqš¿Y m¤¢e nq| G Kvi‡Y
Z_¨ cÖhyw³i e¨envi w`b w`b †e‡oB P‡j‡Q|
7. M¨v›U PvU© (Gantt chart)t Henry L. Gantt bvgK GKRb e¨e¯’vcbv wekvi` Ômgq I NUbv †bUIqvK©Õ time
and events network) we‡køl‡Yi †h PvU© ˆZwi K‡ib, Zv-B M¨v›U PvU© bv‡g cwiwPZ| GwU cwiKíbv Abyhvqx
mwVK mg‡q mwVK Kvh© m¤úv`‡bi wb‡`©wkKv wn‡m‡e KvR K‡i| G Kvi‡Y Kvh© wbqš¿‡Yi †ÿ‡Î GwU GK
¸iæZ¡c~Y© †KŠkj|

BDwbU `k c„ôvÑ 193

GBPGmwm †cÖvMÖvg

8. cvU© (PERT- Programme Evaluation and Review Technique) t GwU nj GKwU Kvh©cYÖ vwj g~j¨vqb
†KŠkj| G †KŠk‡ji Øviv Kv‡Ri wewfbœ As‡ki mgq I e¨‡qi mbv³KiY Ges g~j¨vqb Kiv nq| d‡j Gi
gva¨‡g cÖwZôv‡bi Kvh© myôzfv‡e wbqš¿Y Kiv hvq|
9. mg‡”Q` we›`y ev †eªK-B‡fb we‡kølY (Break-even point analysis) t GwU GKwU †iLvwPÎ c×wZ| Gi gva¨‡g
Avq I e¨‡qi ga¨Kvi m¤úK© we‡kølY Kiv nq| mg‡”Q` we›`y n‡”Q †mB we›`y †hLv‡b Avq I e¨q mgvb nq|
GwU wbqš¿Y e¨e¯’vi GKwU eûj e¨eüZ c×wZ|
10. ‡cÖvMÖvg ev‡RwUs (Programme budgeting)t e„nr Drcv`bg~jK cÖwZôv‡b GwU GKwU ¸iæZ¡c~Y© cwiKíbv I
wbqš¿Y †KŠkj| G ai‡bi ev‡RU Øviv cÖwZôv‡bi jÿ¨ AR©‡bi wbwgË m¤ú‡`i myôz e¨envi wbwðZ Kiv nq|
G‡Z gybvdvi mv‡_ e¨‡qi welqwU mwVK Av‡Q wK-bv Zv wbY©q Kiv m¤¢e nq|
DwjøwLZ †KŠkj¸‡jv QvovI Z_¨ we‡kølY, Kw¤úDUv‡ii e¨envi, Kg©`ÿZv g~j¨vqb, cÖ‡qvRbxq †ÿ‡Î wZi¯‹vi I
kvw¯Íg~jK e¨e¯’v, D`vniY ev `„óvšÍ ¯’vcb, ¯’vqx wbqg cÖwZôv BZ¨vw` wewfbœ c×wZ e¨env‡ii gva¨‡g wbqš¿Y Kvh©
m¤úv`b Kiv n‡q _v‡K|

wbqš¿‡Yi mxgve×Zvmg~n/wbqš¿‡Yi c‡_ evavmg~n (Limitations/Barriers to Control)

wbqš¿Y e¨e¯’vcbv cÖwµqvi GKwU Avek¨Kxq Kvh©| wKš‘ KZK¸‡jv mxgve×Zv ev cÖwZeÜKZvi Kvi‡Y wbqš¿‡Yi
Kvh©KvwiZv A‡bK mgqB AR©b Kiv m¤¢e nq bv| Zvn‡j Avmyb, G¸‡jv wb‡q Av‡jvPbv Kwi|
1. Av`k©gvb cÖwZôv (Setting standard)t wbqš¿‡Y Av`k© gvb cÖwZôv A‡bK mgqB KwVb n‡q c‡o| Avevi †Kvb
†Kvb ¸YevPK wel‡q (A_v©r †h¸‡jv msL¨vq cÖKvk Kiv hvq bv) gvb wba©viY Kiv KwVb| †hgb, Kgx©‡`i
g‡bvej, †fv³v‡`i iæwP BZ¨vw` msL¨vq cÖKvk Kiv hvq bv|
2. gvb wbY©‡q ÎæwU (Defects in setting standard)t wbqš¿Y cÖwµqvq gvb wba©vi‡Y fzj n‡j cy‡iv wbqš¿Y
cÖwµqvB e¨_©Zvq ch©ewmZ nq| G Kvi‡Y gvb wbY©‡q AZ¨šÍ mZ©K n‡Z nq|
3. me©‡kl Z_¨ cÖvwßi mgm¨v (Problem of getting up-to-date information)t wbqš¿‡Yi Rb¨ nvjbvMv` A_©vr
mgmvgwqK Z_¨ `iKvi nq| wKš‘ Giƒc Z_¨ A‡bK mgqB mn‡R cvIqv hvq bv| Avevi Gme Z_¨ msMÖn Kiv
A‡bK mgq e¨qmva¨ n‡q c‡o|
4. mwVK g‡bv‡hv‡Mi Afve (Inappropriate focus)t wbqš¿Y Kv‡h© g‡bv‡hvM †`Iqv bv n‡j †m‡ÿ‡Î GwU †_‡K
mydj bv-I cvIqv †h‡Z cv‡i| †hgb, Drcv`‡bi †ÿ‡Î †Kvb kÖwgK cÖZ¨vwkZ 10wU c‡Y¨i ¯’‡j 12wU cY¨
Drcv`b Kij| G‡ÿ‡Î Drcvw`Z c‡Y¨i msL¨v wnmve Ki‡jB n‡e bv| Zvi ¸YMZ gvb mwVK Av‡Q wKbv
†mw`‡KI g‡bv‡hvM w`‡Z n‡e|
5. wbqš¿Y-AvwaK¨ (Over control)t A‡bK mgq e¨e¯’vcKMY wbqš¿‡Yi †ÿ‡Î cÖ‡qvRbvwZwi³ KovKwo Av‡ivc
K‡i evavi m¤§yLxb nb| †Kv_vq Mvwo ivL‡Z n‡e, KLb `ycy‡ii Lvevi †K‡Z n‡e, KLb evmvq wdi‡Z n‡e
BZ¨vw` AvPiYMZ wel‡q n¯Í‡ÿc Ki‡j Kgx©iv mn‡R †g‡b wb‡Z Pvq bv| ZvB wbqš¿Y Kgx©i e¨w³MZ
AvPi‡Yi Dci hv‡Z cÖfve bv †d‡j †mw`‡K †Lqvj ivL‡Z nq|
6. wbqš¿Y‡K gqbvZ`‡šÍ ch©ewmZKiY (Control becomes as post-portem)t e¨e¯’vcK‡`i AmZK©Zv I
g‡bv‡hv‡Mi Afv‡e A‡bK mgq wbqš¿Y gqbvZ`‡šÍi g‡Zv Ae¯’vq ch©ewmZ nq| †Kvbiƒc fzj-ÎæwU n‡j ev
ANUb NU‡j Zv †Kej wbqš¿‡Yi Q‡K †d‡jB Zvi cwigvc Kiv nq| G‡Z †h ÿwZ nevi Zv n‡qB hvq|
7. ‡evaMg¨Zvi Afve (Lack of understanding)t wbqš¿Y mnR-mij ev †evaMg¨ bv n‡j wKsev wbqš¿Y c×wZ
I wbqš¿Y gvb m¤ú‡K© mswkøó wbe©vnxi my¯úó aviYv bv _vK‡j wbqš¿Y mdjZv jv‡f e¨_© nq|
8. Revew`wn (Accountability)t Kvh©Ki wbqš¿‡Y Revew`wni e¨e¯’v _v‡K| d‡j cÖ‡Z¨K Kgx© wbR Kv‡Ri Rb¨
DciIqvjvi wbKU Revew`wn Ki‡Z eva¨ _v‡K| wKš‘ hviv fvj Kvh©dj Dcnvi w`‡Z cv‡i bv, Zviv Revew`wni
f‡q wbqš¿‡Y evavi m„wó K‡i|

BDwbU `k c„ôvÑ 194

 e¨emvq msMVb I e¨e¯’vcbv

Rvbv n‡jv wbqš¿‡Yi mxgve×Zv| Gevi Avmyb, Avgiv me‡P‡q RbwcÖq ev‡RUvix †KŠkj m¤ú‡K© we¯ÍvwiZ †R‡b
wbB|

ev‡RUvix wbqš¿Y (Budgetary Control)

AwR©Z djvdj‡K ev‡R‡Ui mv‡_ Zzjbv K‡i †h wbqš¿Yg~jK e¨e¯’v MÖnY Kiv nq †mwUB ev‡RUvix wbqš¿Y| ev‡RU
n‡”Q cwiKíbvi msL¨vZ¥K cÖKvk| ev‡R‡Ui †ÿ‡Î fwel¨‡Z wK Kiv n‡e ev wK D‡Ïk¨ AR©b Kiv n‡e Zv msL¨vq
cÖKvk Kiv nq| cÖwZôv‡bi Kvh© m~Pviæiƒ‡c cwiPvjbvi Rb¨ wewfbœ ai‡bi Kvh©wfwËK ev‡RU (functional budget)
cÖYxZ nq| Kvh©vewj wbqš¿‡Yi Rb¨ ev‡RU Av`k© wn‡m‡e we‡ewPZ n‡q _v‡K| ev‡RUvix wbqš¿‡Yi Dci `yÕRb
e¨e¯’vcbv wekvi‡`i msÁv †`Iqv nj:
1. G.R. Terry ÒKvh©dj cixÿv, ev‡R‡Ui mv‡_ Kvh©d‡ji Zzjbvg~jK wePvi, m¤úvw`Z Kv‡Ri Aby‡gv`b Ges
†Kvbiƒc wePz¨wZ NU‡j Zv ms‡kvab K‡i ev‡R‡Ui mv‡_ mvgÄm¨ weavb Kiv‡K ev‡RUvix wbqš¿Y e‡j|Ó
2. E.F.L. Brech t ÒcÖwZôv‡bi wewfbœ j‡ÿ¨i mv‡_ AwR©Z djvdj cwigvc I Z`byhvqx wb‡`©wkZ e¨e¯’vcbvi
avivevwnK c×wZ‡K ev‡RUvix wbqš¿Y e‡j|Ó
Dc‡ii Av‡jvPbv †_‡K ejv hvq, †h cÖwµqvi gva¨‡g AwR©Z djvdj‡K cÖ¯ÍyZK…Z ev‡R‡Ui mv‡_ Zzjbv K‡i wePz¨wZ
wbY©q Kiv nq Ges cÖ‡qvRbxq †ÿ‡Î ms‡kvabg~jK e¨e¯’v MÖnY Kiv nq, Zv‡K ev‡RUvix wbqš¿Y e‡j| ev‡RUvix
wbqš¿‡Yi KwZcq myweav-Amyweav i‡q‡Q| Avmyb, †m¸‡jv †R‡b wbB|
ev‡RUvix wbqš¿‡Yi myweavmg~n (Advantages of Budgetary Control)
ev‡RUvix wbqš¿Y GKwU eûj e¨eüZ †KŠkj| GwU h_vh_fv‡e cÖ‡qvM Kiv †M‡j wbqš¿Y Kvh© mn‡R mdj nevi
m¤¢vebv †ewk _v‡K| wb‡P G¸‡jv Av‡jvPbv Kiv nj:
1. cwiKíbvi DbœwZ weavb t ev‡RU cÖYq‡bi mgq cÖYqbKvix‡K Z‡_¨i Dci wfwË K‡i cÖPzi wPšÍvfvebv Ki‡Z
nq| Zvi g‡bv‡hvM I mg„× wPšÍvfvebvi d‡j GKwU DrK…ó ev‡RU cwiKíbvi Kvh©KvwiZv‡K eû¸‡Y e„w× K‡i|
2. mgš^‡q mnvqZv t ev‡R‡Ui gva¨‡g wewfbœ wefv‡Mi Kv‡Ri g‡a¨ fvimvg¨ iÿv Kiv hvq| wefvMmg~n Zv‡`i
ev‡RU cÖYq‡bi mgq Ab¨vb¨ wefvM †_‡K Z_¨ msMÖn K‡i| Z_¨ Av`vb-cÖ`v‡bi d‡j wewfbœ Kvh©vewji g‡a¨
mgš^qmvab mnR nq|
3. wbqš¿‡Yi myweav t ev‡RU we`¨gvb _vK‡j Kgx©iv ev‡R‡U DwjøwLZ jÿ¨ AR©‡bi Rb¨ Zrci nq, KviY Zviv
Rv‡b †h ev‡R‡U wbav©wiZ jÿ¨ AR©b Kiv Zv‡`i `vwqZ¡| G‡Z Kgx©‡`i Kvh© ¯^Ztù~Z©fv‡e wbqwš¿Z nq|
4. jÿ¨ AR©b t ev‡RUvix wbqš¿Y e¨e¯’v cÖwZôv‡bi jÿ¨ I D‡Ïk¨ AR©b‡K mnRZi K‡i †Zv‡j| ev‡R‡U †h
jÿ¨ w¯’i Kiv nq, Zv‡K Av`k©gvb wn‡m‡e a‡i †bqv nq Ges Zv Øviv Kvh© m¤úv`‡bi dj cwigvc Kiv nq| G
dj‡K ev‡R‡U DwjøwLZ j‡ÿ¨i mv‡_ Zzjbv Kiv nq| ZzjbvKv‡j hw` †Kvb ÎæwU aiv c‡o, Z‡e ms‡kvabg~jK
e¨e¯’v MÖnY K‡i wbqš¿Y‡K j‡ÿ¨i w`‡K GwM‡q wb‡q hvIqv m¤¢e nq|
5. AcPq n«vm t ev‡RUvix wbqš¿Y c×wZ we`¨gvb _vK‡j cÖwZôv‡bi †Kvb& Lv‡Z KZ LiP n‡e Zv c~e© n‡ZB Rvbv
hvq| d‡j wewfbœ wefv‡Mi Kgx©MY ev‡RU-mxgvi g‡a¨ †_‡K e¨q wbe©v‡ni †Póv K‡i| G‡Z mvgwMÖKfv‡e
cÖwZôv‡bi AcPq n«vm cvq|
6. wm×všÍMÖnYt cÖwZôv‡bi e¨e¯’vcK ev wbe©vnxMY KZ©„K wewfbœ cÖKvi wm×všÍMnª ‡Yi †ÿ‡Î †h mKj Z‡_¨i
cÖ‡qvRb nq, ev‡R‡U †m mKj ¸iæZ¡c~Y© Z_¨ mwbœ‡ewkZ _v‡K| d‡j wm×všÍMnÖ Y mnRZi nq| G Qvov cÖwZ
eQ‡ii ev‡RU GKwU cÖvgvY¨ `wjj wn‡m‡e KvR K‡i|
7. h_vh_fv‡e `vwqZ¡ I KZ©e¨ cvjbt ev‡RUvix wbqš¿Y e¨e¯’vq wbe©vnx‡`i `vwqZ¡ I KZ©e¨ wK n‡e Zvi GKUv
my¯úó aviYv cvIqv hvq| d‡j cÖwZôv‡b wb‡qvwRZ Kgx©MY AZ¨šÍ m‡PZbZvi mv‡_ Zv‡`i `vwqZ¡ I KZ©e¨
cvjb Ki‡Z cv‡ib|

BDwbU `k c„ôvÑ 195

GBPGmwm †cÖvMÖvg

8. DËg kÖg-e¨e¯’vcbv m¤úK©t ev‡RUvix wbqš¿Y e¨e¯’vi d‡j cÖwZôv‡bi bxwZ I D‡Ïk¨ my¯úófv‡e Kg©KZ©v,
Kg©Pvix‡`i wbKU Zz‡j aiv nq| G‡Z DaŸ©Zb I Aa¯Í‡bi g‡a¨ cÖwZwbqZ †hvMv‡hvM ¯’vwcZ nq Ges Gi d‡j
DËg kÖg e¨e¯’vcbvi m¤úK© ˆZwi nq|
9. `ÿZv e„w×t Giƒc wbqš¿Y c×wZ e¨e¯’vcbvi `ÿZvi Dbœq‡b Kvh©Ki f~wgKv cvjb K‡i| †Kbbv ev‡RU
cÖYq‡bi mgq e¨e¯’vcK‡`i‡K h‡_ó wPšÍv-fvebv Ki‡Z nq hv Zv‡`i g‡a¨ AvZ¥-m‡PZbZv I `vwqZ¡‡ev‡ai
m„wó K‡i Ges e¨e¯’vcK‡`i `ÿZvi Dbœqb NUvq|
ev‡RUvix wbqš¿Y e¨e¯’vi †hgb myweav i‡q‡Q, †Zgwb Avevi KwZcq Amyweav ev mxgve×ZvI i‡q‡Q| Zvn‡j Avmyb
†m¸‡jv †R‡b wbB|

ev‡RUvix wbqš¿‡Yi Amyweav/mxgve×Zvmg~n (Disadvantages/Limitations of Budgetary Control)

ev‡RUvix wbqš¿Y n‡”Q GKwU weÁvbwfwËK msL¨vZ¥K wbqš¿Y cÖwµqv| AwR©Z djvdj‡K ev‡R‡Ui mv‡_ Zzjbv K‡i
ms‡kvabg~jK e¨e¯’v MÖn‡Yi †ÿ‡Î ev‡RUvix wbqš¿Y AZ¨šÍ Kvh©Ki| Z`ycwi, G wbqš¿Y e¨e¯’vq wKQz Amyweav
cwijwÿZ nq| Amyweav ev mxgve×Zvmg~n m¤ú‡K© Rvbvi Rb¨ wb‡Pi Av‡jvPbv †`Lybt
1. c~e©vbygv‡bi mgm¨v t KZ¸‡jv c~e©vbygv‡bi Dci wfwË K‡i ev‡RU cÖYqb Kiv nq| A‡bK mgq G AvbygvwbK
wnmve ev¯ÍewfwËK bvI n‡Z cv‡i| G‡Z ev‡RUvix wbqš¿Y e¨_© nq|
2. bgbxqZvi Afve t cwiewZ©Z cwiw¯’wZi mv‡_ mvgÄm¨ weavb Ki‡Z bv cvi‡j †mB ev‡RU cÖwZôv‡bi mvdj¨
wbwðZ Ki‡Z cv‡i bv| cwiewZ©Z cwiw¯’wZi mv‡_ Lvc LvIqv‡bvi Rb¨ ev‡RU cwieZ©b Kiv RwUj I Kómva¨
n‡Z cv‡i|
3. e¨qeûj t ev‡RU ˆZwii Rb¨ cÖ‡qvRbxq Z_¨ I DcvË msMÖn Ki‡Z wM‡q A‡bK mgq e¨q †e‡o hvq| GB
e¨q enb Kiv A‡bK cÖwZôv‡bi c‡ÿ m¤¢e bvI n‡Z cv‡i|
4. mgqmv‡cÿ t ev‡RUvix wbqš¿Y e¨e¯’vq bvbvwea Z_¨ I DcvË msMÖn Kivi cÖ‡qvRb nq| Gme Z_¨ we‡kølY
K‡i wm×všÍ MÖnY Kivi Rb¨ cÖPzi mgq †j‡M hvq| ZvB ev‡RUvix wbqš¿Y e¨e¯’v mgq mv‡cÿI e‡U|
5. AwaK wbf©iZv t ev‡RUvix wbqš¿‡Y wbe©vnxMY ev‡R‡Ui Ici A‡bKUvB wbf©ikxj n‡q c‡ob| Avi GB AwZ
wbf©ikxjZv cÖwZôv‡bi Rb¨ KLbI KLbI ÿwZi KviY n‡q c‡o| wbe©vnx Zvi m„RbkxjZvI nviv‡Z cv‡i|
6. e¨vcK AskMÖn‡Yi Afve t ev‡R‡Ui mdjZvi Rb¨ mswkøó mKj wefv‡Mi e¨e¯’vcKM‡Yi AskMÖnY AZ¨šÍ
¸iæZ¡c~Y|© wKš‘ A‡bK †ÿ‡Î ev‡RU cÖYq‡bi mgq mKj ¯Í‡ii Kg©KZ©vMY AskMÖnY K‡ib bv| G‡Z ev‡RUvix
wbqš¿‡Yi Kvh©KvwiZv e¨vnZ nq|
7. mgš^‡qi Afve t ev‡RU cÖYq‡bi mgq mvgwMÖK Kj¨v‡Yi cÖwZ `„wó bv w`‡q KLbI KLbI wefvMxq cÖavbMY
wbR wbR wefv‡Mi e¨q eivÏ wb‡qB AwaK AvMÖnx _v‡Kb| d‡j myôz mgš^‡qi Afv‡e Kg©‡ÿ‡Î wek„•Ljv †`Lv
w`‡Z cv‡i|
8. mgq wba©vi‡Y mgm¨v t ev‡RU cÖYq‡bi †ÿ‡Î Gi mgqKvj wba©viY Kiv GKwU ¸iæZ¡c~Y© welq| A‡bK mgq
wewfbœ wefv‡Mi cÖ‡qvR‡b wewfbœ †gqv‡`i ev‡RU ˆZwi Ki‡Z nq| h_vh_fv‡e ev‡RUKvj ev mgq wba©viY
Ki‡Z bv cvi‡j mgm¨vi m„wó nq|
DcwiD³ Amyweav ev mxgve×Zvmg~n A‡bK mgqB ev‡RUvix wbqš¿Y e¨e¯’v‡K AKvh©Ki K‡i †Zv‡j| Z‡e
wbe©vnxM‡Yi `ÿZv I †hvM¨Zv A‡bK †ÿ‡ÎB ev‡RU‡K Kvh©Ki, MwZkxj I ev¯ÍegyLx K‡i Zzj‡Z cv‡i|

wkÿv_©xi KvR ev‡RUvix wbqš¿Y cÖwµqvi myweav¸‡jv LvZvq wjLyb|

BDwbU `k c„ôvÑ 196

 e¨emvq msMVb I e¨e¯’vcbv

mvims‡ÿc:
cÖwZôv‡bi Kvh©vewj wbqš¿Y Kivi Rb¨ wewfbœ cÖKv‡ii †KŠkj Aej¤^b Kiv nq| eZ©gvb mg‡qi Ab¨Zg ¸iæZ¡c~Y©
wbqš¿Y †KŠkj n‡”Q ev‡R‡Ui gva¨‡g wbqš¿Y| wbqš¿‡Yi Avi GKwU †KŠkj n‡”Q Kvh© wbixÿvi e¨e¯’v Kiv hv
cÖwZôv‡bi Af¨šÍ‡i ¯^vaxbfv‡e I wbqwgZfv‡e Kv‡Ri g~j¨vqb K‡i _v‡K| †KŠkj¸‡jv QvovI Z_¨ we‡kølY,
Kw¤úDUv‡ii e¨envi, Kg©`ÿZv g~j¨vqb, cÖ‡qvRbxq †ÿ‡Î wZi¯‹vi I kvw¯Íg~jK e¨e¯’v, D`vniY ev `„óvšÍ ¯’vcb,
¯’vqx wbqg cÖwZôv BZ¨vw` wewfbœ c×wZ e¨env‡ii gva¨‡g wbqš¿Y Kvh© m¤úv`b Kiv n‡q _v‡K| wbqš¿‡Y Av`k©
gvb cÖwZôv A‡bK mgqB KwVb n‡q c‡o| A‡bK mgq e¨e¯’vcKMY cÖ‡qvRbwZwi³ KovKwo Av‡ivc K‡i evavi
m¤§yLxb nb| ev‡R‡Ui mvnv‡h¨ GKwU cÖwZôv‡bi wewfbœ cÖKvi Kvh© m¤úv`b I wbqš¿Y Kiv‡K ev‡RUvix wbqš¿Y ev
ev‡RUxq wbqš¿Y e‡j| A_v©r AwR©Z djvdj‡K ev‡R‡Ui mv‡_ Zzjbv K‡i †h wbqš¿Yg~jK e¨e¯’v MÖnY Kiv nq
†mwUB ev‡RUvix wbqš¿Y| ev‡RUvix wbqš¿Y eZ©gvb hy‡Mi e¨emvq cÖwZôvbmg~‡ni e¨e¯’vcbxq wbqš¿‡Yi GKwU
eûj e¨eüZ †KŠkj|

cv‡VvËi g~j¨vqb-10.4

√) wPý w`b-
mwVK Dˇii cv‡k wUK (√
1. ev‡RUvwi wbqš¿Y cÖwµqvq cwiKíbv‡K wK‡mi gva¨‡g cÖKvk Kiv nq?
K. eY©bv L. msL¨v
M. ms‡KZ N. PvU©

2. ‡Kvb&wU ev‡RUvwi wbqš¿‡Yi myweav bq?

K. mgš^‡q mnvqZv L. AePq n«vm
M. mn‡R †evaMg¨ N. A_©vq‡bi my‡hvM

3. †Kvb&wU wbqš¿‡Yi †KŠkj?

K. ev‡RU L. Kgx© g‡bvej
M. mdUIq¨vi N. Kgx© mš‘wó

4. wbqš¿‡Yi c×wZi g‡a¨ c‡o-

i. Af¨šÍixY wbixÿv
ii. Z_¨ DcvË we‡kølY
iii. e¨w³MZ ch©‡eÿY
†Kvb&wU mwVK?
K. i I ii L. ii
M. ii I iii N. i, ii I iii

BDwbU `k c„ôvÑ 197

GBPGmwm †cÖvMÖvg

cvV-10.5 wewfbœ cÖKvi wbqš¿Y e¨e¯’v

Types of Controlling
D‡Ïk¨

G cvV †k‡l Avcwb-

• KvVv‡gvMZ wbqš¿Y e¨e¯’vi eY©bv Ki‡Z cvi‡eb
• ‡KŠkjMZ wbqš¿Y e¨e¯’v e¨vL¨v Ki‡Z cvi‡eb
• Kvh©wfwËK wbqš¿Y e¨e¯’vi weeiY w`‡Z cvi‡eb|

wbqš¿‡Yi cÖKvi‡f` (Types of Controlling)

cwiKíbv Abyhvqx wbqš¿Y e¨e¯’v mvRv‡Z nq| cÖwZôvb†f‡` wbqš¿Y e¨e¯’v wfbœ n‡Z cv‡i| G Qvov GKB cÖwZôv‡b
bvbvwea wbqš¿Y e¨e¯’v _vK‡Z cv‡i| wb‡P wbqš¿‡Yi †kÖYxwefvM Av‡jvPbv Kiv nj:
1. AvgjvZvwš¿K wbqš¿Y (Bureaucratic control)t G ai‡bi wbqš¿Y e¨e¯’vq cÖwZôv‡b Kgx©‡`i AvbyMZ¨ wbwðZ
Kivi Rb¨ KwZcq wbqg-Kvbyb wba©viY K‡i †`Iqv nq| mevB‡K wbqg-KvbybM‡jv mwVKfv‡e gvb¨ K‡i Pj‡Z
nq| mvaviYZ AvBb-Kvbyb Dc‡ii ch©vq †_‡K ˆZix K‡i Kg©x‡`i‡K AbymiY Kivi Rb¨ wb‡`©k †`Iqv nq| G
ai‡bi wbqš¿Y e¨e¯’vq Kgx©‡`i AskMÖn‡Yi †Zgb my‡hvM _v‡K bv|
2. ‡KŠkjMZ wbqš¿Y (Strategic control)t cÖwZwU cÖwZôvb mdjZvi Rb¨ bvbv ai‡bi †KŠkj MÖnY K‡i|
ev¯ÍevwqZ †KŠkj KZUzKz cwigv‡Y cÖwZôv‡bi †KŠkwjK jÿ¨ AR©b Ki‡Z mÿg n‡q‡Q Zv †`Lvi Rb¨
†KŠkjMZ wbqš¿Y e¨e¯’v e¨envi Kiv nq| hw` †`Lv hvq †h, cÖwZôv‡bi mvsMVwbK KvVv‡gv, †bZ…Z,¡ cÖhyw³,
Kg©x ev Drcv`b e¨e¯’vi †Kvb GKwU ev K‡qKwU jÿ¨ AR©‡b evavi m„wó Ki‡Q, Zvn‡j †m Dcv`vb¸‡jvi g‡a¨
cwieZ©b Avbqb Kiv nq|
3. Kvh©wfwËK wbqš¿Y (Functional control)t GKwU cÖwZôv‡b wewfbœ wefvM wewfbœ Kvh© m¤úv`b K‡i _v‡K| G
mKj Kvh© m¤úv`‡bi Dci ¸iæZ¡ Av‡ivc K‡i †h wbqš¿Y e¨e¯’v †bIqv nq, Zv‡K Kvh©wfwËK wbqš¿Y ejv nq|
4. Drcv`b wbqš¿Y (Production Control)t jÿ¨gvÎv AR©‡bi Rb¨ cwiKíbv Abyhvqx Drcv`b cÖwµqv
cwiPvjbvi Rb¨ †h wbqš¿Y c×wZ cÖ‡qvM Kiv nq, Zv‡K Drcv`b wbqš¿Y e‡j|
5. Avw_©K wbqš¿Y (Finanacial Control)t Avw_©K e¨e¯’vcbvi g~j¨ D‡Ïk¨ nj cÖwZôv‡bi m¤ú‡`i cwigvY
me©vwaK ch©v‡q DbœxZ Kiv| G D‡Ïk¨ AR©‡bi Rb¨ cÖwZôvb †h wbqš¿Y e¨e¯’v MÖnY K‡i Zv‡K Avw_©K wbqš¿Y
e‡j|

wkÿv_©xi KvR ‡KŠkjMZ wbqš¿Y e¨e¯’vi we‡eP¨ welq¸‡jv LvZvq wjLyb|

mvims‡ÿc:
cwiKíbv Abyhvqx wbqš¿Y e¨e¯’v mvRv‡Z nq| cÖwZôvb†f‡` wbqš¿Y e¨e¯’v wfbœ n‡Z cv‡i| mvaviYZ K‡qKwU
wbqš¿Y e¨e¯’v we‡klfv‡e D‡jøL‡hvM¨; h_v AvgjvZvwš¿K wbqš¿Y, ‡KŠkjMZ wbqš¿Y, Kvh©wfwËK wbqš¿Y, Drcv`b
wbqš¿Y I Avw_©K wbqš¿Y e¨e¯’v|

BDwbU `k c„ôvÑ 198

 e¨emvq msMVb I e¨e¯’vcbv

cv‡VvËi g~j¨vqb-10.5

mwVK Dˇii cv‡k wUK& wPý w`b-

1. e¨e¯’vcbvi †Kvb& KvRwU AZxZ wbf©i n‡q fwel¨‡Zi Rb¨ civgk© †`q?
K. cwiKíbv L. m½wZKiY
M. wb‡`©kbv N. wbqš¿Y
2. ‡Kv‡bv ¸iæZ¡c~Y© wbqš¿Y †ÿ·K ev` w`‡q Ab¨me †ÿ‡Î wbqš¿Y cÖwZôv Ki‡j, Zv n‡eÑ
K. Ab¨vq L. bxwZwe‡ivax
M. fvimvg¨nxb N. AmvgÄm¨c~Y©
3. cwieZ©‡bi mv‡_ wbqš¿Y‡K Lvc LvB‡q Pjv‡Z n‡e d‡j wbqš¿‡Yi †h ¸YwU cÖ‡qvRbÑ
K. mijZv L. wgZe¨wqZv
M. bM`wcÖqZv N. bgbxqZv
2. wbqš¿‡Yi d‡j cÖwZôv‡bi-
i. Kg©xM‡Yi Revew`wnZvi m„wó nq
ii. Kgx©MY Kv‡R duvwK w`‡Z cv‡i bv
iii. e¨e¯’vcK‡`i g‡a¨ KZ©„Z¡ †K›`ªxf~Z nq
†KvbwU mwVK?
K. i I iii L. ii I iii
M. iii N. i, ii I iii

eY©bvg~jK cÖkœ (Descriptive Questions)

1. wbqš¿Y ej‡Z wK eySvq? wbqš¿‡Yi ˆewkó¨ wjLyb|
2. wbqš¿‡Yi c`‡ÿc¸‡jv eY©bv Kiæb|
A_ev wbqš¿Y Kv‡K e‡j? wbqš¿‡Yi c`‡ÿc¸‡jv eY©bv Kiæb|
3. Av`k© wbqš¿Y e¨e¯’vi Avek¨Kxq ˆewkó¨ ev Dcv`vb¸‡jv wjLyb||
4. wbqš¿‡Yi ¸iæZ¡ ev cÖ‡qvRbxqZv Av‡jvPbv Kiæb|
5. wbqš¿‡Yi wewfbœ †KŠkj ev c×wZ m¤ú‡K© ms‡ÿ‡c eY©bv Kiæb|

mswÿß cÖkœ (Short Questions)

1. wbqš¿Y wK?
A_ev wbqš¿Y ej‡Z wK †evSvq?
2. wbqš¿‡Yi c`‡ÿc¸‡jv D‡jøL Kiæb |
3. wbqš¿‡Yi ˆewk󨸇jv wK wK?
4. wbqš¿Y cÖwµqv e¨vL¨v Kiæb |
5. ev‡RUvix wbqš¿Y wK?
6. e¨e¯’vcbvq wbqš¿‡Yi ¸iæZ¡ e¨vL¨v Kiæb |
7. e¨e¯’vcbv cÖwµqvi me©‡kl KvR wK?
8. Av`k© wbqš¿‡Yi 5wU Avek¨Kxq Dcv`vb ev kZ© wjLyb|
9. PERT-Gi c~Y©iƒc wK?
10. wbqš¿Y cÖwµqvi c`‡ÿc¸‡jvi bvg wjLyb|
11. wbqš¿‡Yi 5wU †KŠkj ev c×wZi bvg wjLyb|
12. Break Even Point ev mg‡”Q` we›`y wK?
13. Gantt Chart wK?

BDwbU `k c„ôvÑ 199

GBPGmwm †cÖvMÖvg

m„Rbkxj cÖkœ (Creative Questions)

1. Rbve wmwÏK cÖwZ GKK mvevb ˆZwii KuvPvgv‡ji e¨q a‡iwQ‡jb 6 UvKv, kÖg NÈv cÖwZ GKK 15 wgwbU Ges
wgwbU cÖwZ e¨q 1 UvKv, Ab¨vb¨ e¨q 2 UvKv| cÖwZwU mvev‡bi †gvU Drcv`b e¨q 14 UvKv Ges GKK cÖwZ
evRviRvZKiY e¨q 2 UvKv a‡i weµqg~j¨ 20 UvKv| Gfv‡e cÖwZwU Kv‡Ri djvdj‡K msL¨vi gva¨‡g cÖKvk
Kivi Kvi‡Y wbqš¿Y KvR mnR n‡q hvq Ges wbqš¿Y e¨e¯’v cÖeZ©‡bi Kvi‡Y wZwb mdjZv †c‡q‡Qb|
K. wbqš¿Y e¨e¯’v Kx?
L. wbqš¿Y‡K e¨e¯’vcbv cÖwµqvi me©‡kl avc ejv nq †Kb?
M. wmwÏK mv‡n‡ei wewfbœ e¨q wba©viY wbqš¿Y cÖwµqvi †Kvb& av‡ci mv‡_ wgj i‡q‡Q?
N. wmwÏK mv‡n‡ei e¨eüZ wbqš¿Y †KŠkjwUi cÖK…wZ we‡kølY Kiæb|
2. Rvgvb mv‡ne GKwU †Ljbv cÖ¯‘ZKvix cÖwZôv‡bi KY©avi| wZwb AvMvgx GK eQ‡i 10,000 wcm †Ljbv
Drcv`‡bi cwiKíbv MÖnY K‡i‡Qb| Zv‡K w`‡b 275wU †Ljbv Drcv`b Ki‡Z n‡e, hvi cÖwZwUi Drcv`b e¨q
n‡e 100 UvKv| wKš‘ wZwb †`L‡Z †c‡jb, weMZ GK mßv‡n ˆ`wbK 230wUi †ewk ‡Ljbv Drcv`b Kiv m¤¢e
nqwb| wZwb †`L‡Z †c‡jb †h, KviLvbvi †gwkbwU cyivZb nIqvi Kvi‡Y GgbwU n‡”Q| wZwb Riæwi wfwˇZ
GKwU AvaywbK †gwkb cÖwZ¯’vc‡bi e¨e¯’v MÖnY Ki‡jb|
K. Av`k© gvb Kx?
L. mg‡”Q` we›`y ej‡Z Kx †evS?
M. Rvgvb mv‡ne eQ‡ii ïiæ‡Z †h cwiKíbv †bb Zvi mv‡_ e¨e¯’vcbv cÖwµqvi me©‡kl Kv‡Ri Kx m¤úK©
i‡q‡Q? e¨vL¨v Kiæb|
N. Rvgvb mv‡ne Kx AvMvgx GK eQ‡i 1,00,000 wcm †Ljbv ˆZwi Ki‡Z mÿg n‡eb? Rev‡ei ¯^c‡ÿ hyw³ &
†`Lvb|
3. Zcb Kzgvi `vm GKwU cÖwZôv‡bi e¨e¯’vcbv cwiPvjK| wZwb Zuvi Kgx©‡`i KvR, Kv‡Ri cÖwZ‡e`b, Drcv`b
KvR I Kg©cwi‡ek ch©‡eÿY K‡ib| Kg©x‡`i mv‡_ Avjvc-Av‡jvPbv K‡ib Ges Kv‡Ri mvwe©K †LuvRLei
iv‡Lb| d‡j Zuvi wbqš¿Y Kvh© mnR nq| MZ gv‡m Zvi K‡qK Rb `ÿ I AwfÁ Kgx© Ab¨Î P‡j hvIqvq wZwb
bZzb Kgx© wb‡qvM †`b| c‡i †`Lv †Mj, cÖwZôv‡bi Drcv`b K‡g †M‡Q I GKK cÖwZ Drcv`b e¨q e„w×
†c‡q‡Q|
K. cvU© Kx?
L. ev‡RU ej‡Z Kx †evSvq?
M. wg. `v‡mi wbqš¿Y c×wZ e¨vL¨v Kiæb|
N. cÖwZôv‡bi eZ©gvb †h mgm¨v Zv `~i Kivi Rb¨ †Kvb& ai‡bi ms‡kvab cÖ‡hvRb? hyw³ cÖ`k©b Kiæb|
4. mvjvg mv‡ne Zvi wkí cÖwZôv‡bi GKUv Drcv`b BDwb‡U evwl©K jÿgvÎv 1000 GKK wba©viY K‡i Zv‡K
PviwU †KvqvU©v‡i fvM K‡ib| eQi †k‡l †`Lv †Mj †h cÖZ¨vwkZ Drcv`b nqwb| wZwb KviY h_vh_ fv‡e
we‡kølY Ki‡jb, BDwbU g¨v‡bRvi e`j Ki‡jb Ges cÖwkÿ‡Yi e¨e¯’v Ki‡jb|
K. bgbxqZv Kx?
L. wbqš¿Y ej‡Z Kx †evSvq?
M. evwl©K Drcv`b †ei Kivi ci mvjvg mv‡ne wbqš¿Y cÖwµqvi †Kvb& c`‡ÿc MÖnY K‡i cieZx© wm×všÍ
w`‡q‡Qb? e¨vL¨v Kiæb|
N. mvjvg mv‡n‡ei wPšÍv wbqš¿Y cÖwµqvi †kl av‡ci mv‡_ m½wZc~Y© - Avcwb Kx G e³e¨ mg_©b K‡ib?
Avcbvi Dˇii ¯^c‡ÿ hyw³ w`b|
5. Rbve wUcy myjZvb GKwU †Kvgj cvbxq Drcv`bKvix cÖwZôv‡bi cÖavb weµq Kg©KZ©v| cÖvwZôvwbK Kv‡Ri
myweav‡_© MZ Avw_©K eQ‡i 50 Rb weµq Kgx©‡K GKwU K‡i †mj †dvb Ges wej eve` cÖwZgv‡m RbcÖwZ

BDwbU `k c„ôvÑ 200

 e¨emvq msMVb I e¨e¯’vcbv

2,000 (`yB nvRvi) UvKv cÖ`vb K‡ib| c‡i †`Lv †Mj, gv‡S gv‡S eivÏK…Z A‡_© †dvb e¨q msKzjvb nq bv|
G‡Z Kg©KZ©vMY weiƒc AvPiY cÖKvk K‡ib|
K. AwWU Kx?
L. e¨e¯’vcbvq wbqš¿Y †Kb cÖ‡qvRb?
M. Rbve wUcy myjZvb e¨q wbqš¿‡Y †Kvb& †KŠkj Aej¤^b K‡i‡Qb? e¨vL¨v Kiæb|
N. D™¢~Z cwiw¯’wZ †gvKv‡ejvi Rb¨ Kx ai‡bi e¨e¯’v MÖnY Kiv hvq e‡j Avcwb g‡b K‡ib|
DËigvjv:
cv‡VvËi g~j¨vqb 10.1 : 1.M 2.N 3.M 4.K
cv‡VvËi g~j¨vqb 10.2 : 1.K 2.N 3.K 4.M 5.M
cv‡VvËi g~j¨vqb 10.3 : 1.L 2.N 3.K 4.L 5.N 6.M
cv‡VvËi g~j¨vqb 10.4 : 1.L 2.K 3.K 4.N
cv‡VvËi g~j¨vqb 10.5 : 1.N 2.M 3.N

BDwbU `k c„ôvÑ 201