"Planning is looking ahead and controlling is looking back". Comment.

Explanation

Planning is looking ahead function because plans are prepared for future.It involves looking in advance and making policy for maximum utilisation of resources in future.But it is also a backward looking because it is guided by past experiences and feedback report of controlling function.
Controlling is called a process of looking back because under it the actual results are compared with the
expected results. On this basis, this is true that controlling means looking back. But it will be wrong to say
that controlling does not include looking forward. Under controlling, when the actual results are compared
with the expected results to find out deviations and corrective action is initiated, this corrective action is
taken with reference to future. On this basis, it can be said that controlling looks forward also.