167 In short, the control mechanism measures the progress towards the set goals and provides opportunity for managers to detect
deviations from the plan, so that timely and corrective actions can betaken. Again, there would not be any control process if the functions of planning are not in place. The goal set by planning is the standard of performance set by control. Contributing to the link between planning and control, Lawal (1993) noted areas of distinctions and similarities
between plan and control thus Distinctions (a) Planning entails decision making while control is a monitoring process that depends on the existence of planning. b) Planning is concerned with ends and means and control focuses on results and feedbacks.
Similarities (a) Both are concerned with identifying and quantifying standards of performance. The measures utilised for planning are similar to those used for control. b) Planning and control utilises quantitative techniques such as linear programming, statistical control and network analysis.
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