Om Prakash has set up a small business unit for the manufacturing of detergent. In order to market the detergent in the local residential areas, he has appointed a team of ten salesmen. Each salesman is expected to sell at least 200 units of the detergent within a week’s time. Identify the point of importance of controlling being highlighted in the above case.

• A. Controlling helps in judging accuracy of standards.
• B. It ensures efficient use of resources.
• C. It helps in improving employee motivation.
• D. It facilitates co-ordination in action.