1. Planning without controlling is meaningless, and controlling is blind without planning: Once a plan is operational, controlling ensures monitoring progress, measuring deviations, and initiating corrective actions. Controlling depends on the standards set by planning. Thus, planning and controlling complement each other.
2. Planning is a prerequisite for controlling: Controlling ensures that events conform to the plan. Without planning, there are no benchmarks to measure or evaluate performance.
3. Planning is forward-looking, while controlling is both backward and forward-looking: Planning involves looking ahead, forecasting future conditions, and setting objectives. Controlling evaluates past performance to improve future outcomes.