Controlling is the management function that establishes the platform for further managerial efforts.

Controlling is the management function that involves monitoring performance, comparing it with goals, and taking corrective action as needed. It does not establish the platform for further managerial efforts; rather, it ensures that the organization's strategic goals are being met effectively and efficiently. Planning is the function that establishes the platform for further managerial efforts by setting objectives and determining a course of action for achieving those objectives.