which of the following is being fulfilled when management compares the budget to actual? results?

a. planning
b. directing
c. controlling
d. adjusting

Controlling function of management                        

Explanation:

Controlling comprises of checking how often the plans introduced, the directions given and the standards defined all exist in confirmation. Controlling determines that corporate resources are used effectively and efficiently to attain the intended goals.

Controlling tests the variance of actual results from acceptable standards, identifies the triggers of these variations and allows to take remedial measures.

In simple words, Controlling is a structured activity called a method of reviewing actual results against the expectations or expectations in order to ensure sufficient improvement and also to document the knowledge gained as a guide to potential future requirements.