Planning is primary function of management where has controlling is least but not last function of managementIn the planning we are thinking in advance what is to be done when is to be done where is to be done and by who me is to be done..........and in controlling we match the actual plan as well as performance plan

Planning and Controlling are inter-related within any organization. Planning sets the goals for the organization and controlling ensures its accomplishment. Planning decides the control process and controlling provides sound basis for planning. In simple words, planning and controlling are basically dependent on each other. The relationship between them is explained in following point .
1. Planning Originates Controlling: In planning process, the objectives or targets are to be set, and to achieve those goals, control process is required. So we can say that Planning precedes control. 
2. Control sustains planning: Controlling directs the course of planning. Controlling spots the areas where planning is required. 
Planning and Controlling are concerned with the achievement of business goals. Their combined efforts are to achieve maximum output with minimum cost effect. Both, systematic planning and organized controlling are essential to achieve the organizational goals.