Introduction
Planning and controlling are two important functions of management. Planning is the process of setting goals and objectives and determining the means to achieve them. Controlling, on the other hand, involves monitoring the progress of the organization towards its goals and making necessary adjustments to ensure that the desired outcomes are achieved. While planning is forward-looking, controlling is both forward as well as backward-looking. In this essay, we will explain how controlling is both forward and backward-looking.

Forward-looking aspect of controlling
Controlling is forward-looking in the sense that it involves monitoring the progress of the organization towards its goals and making necessary adjustments to ensure that the desired outcomes are achieved. This means that controlling is focused on the future and on ensuring that the organization is on track to achieve its goals. By regularly monitoring the progress of the organization, managers can identify potential problems and take corrective action before they become serious issues.

Backward-looking aspect of controlling
Controlling is also backward-looking in the sense that it involves reviewing past performance to determine what went wrong and how to improve in the future. This means that controlling is focused on the past as well as the future. By analyzing past performance, managers can identify areas where the organization needs to improve and take corrective action to ensure that similar problems do not occur in the future.

The role of feedback in controlling
Feedback is an important aspect of controlling. Feedback provides managers with information about how well the organization is performing and whether it is on track to achieve its goals. Feedback can be both forward and backward-looking. For example, if sales are not meeting targets, this is forward-looking feedback that indicates that corrective action needs to be taken to improve performance. If sales have been below target for several months, this is backward-looking feedback that indicates that past performance needs to be analyzed to determine what went wrong and how to improve in the future.

Conclusion
In conclusion, controlling is both forward and backward-looking. It involves monitoring the progress of the organization towards its goals and making necessary adjustments to ensure that the desired outcomes are achieved. Controlling is forward-looking in the sense that it involves monitoring the progress of the organization towards its goals. It is backward-looking in the sense that it involves reviewing past performance to determine what went wrong and how to improve in the future. Feedback is an important aspect of controlling as it provides managers with information about how well the organization is performing and whether it is on track to achieve its goals.