What is the primary goal of the controlling function in management?

The primary goal of the controlling function in management is to compare actual results with the planned organizational objectives. This process involves monitoring performance, analyzing variances, and implementing corrective actions as needed to ensure that an organization is on track to meet its goals.

Effective controlling allows managers to identify any discrepancies between expected performance and actual outcomes, which is essential for maintaining the overall direction of the organization. By focusing on this comparison, managers can assess the effectiveness of their strategies and make informed decisions to enhance operational efficiency, improve processes, and achieve organizational objectives.

The other options focus on specific aspects of management that may fall under broader categories but do not encapsulate the entire essence of the controlling function. Allocating resources efficiently, developing marketing strategies, and managing financial risks are important management activities but do not specifically address the oversight and evaluation role that is central to the controlling function.