Step 1: Understanding controlling and planning.
Controlling and planning are two interdependent functions of management. Planning involves setting goals and deciding the best course of action, while controlling involves monitoring performance and ensuring that the plans are being followed.
Step 2: Why they are not independent.
Controlling cannot function effectively without planning. The objectives set in the planning stage provide the benchmarks for controlling. Likewise, controlling helps in modifying the plans if the performance deviates from the set goals.
Step 3: Conclusion.
Controlling is closely linked to planning, making them dependent on each other rather than independent.