Whats the relationship between the manager's planning and controlling functions?

I'm not totally sure of what you mean, but here's a stab at it:





Planning: the department or group is expecting more work in the coming quarter than the past one. She knows this because of deals and dialogues with customers.





As a controller, she now needs to increase the productive output of her department. She can invest in more automation, hire more people, or work current employees into overtime, or some combination of the options.

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