This statement is absolutely right. Here, the ‘principle of critical point control’ is applicable.

According to this principle, those points or activities should be determined in the very outset which have an important role to play in ensuring the actual work progress in accordance with the plans. These are known as Key Result Areas (KRAs). It means that the managers should not be involved in small insignificant activities but should pay more attention to those activities where unfavourable results can cause heavy loss to the enterprise.

According to Philip Kotler, Control is the process of taking steps to bring actual results and desired results closer together.

The relationship between planning and control can be divided into the following two parts:

1. Interdependence between Planning and Controlling.
2. Difference between Planning and Controlling.

Interdependence: 
One of the famous management experts had said that, “Planning is meaningless without controlling and controlling is blind without planning.”
Planning provides the base for controlling. It means that planning sets the objectives, decide the future course of action for the firm. It provides the basic framework for all other activities of management including controlling. In the same way, controlling process cannot be performed, until and unless we have planned something in advance. If the standards are not determined, there is no justification left for controlling.

Difference:
Planning and Controlling both are opposite looking functions because plans are always made for future, whereas controlling is a backward-looking function in which at the completion of process, manager tries to find whether it has been done according to plan or not. Planning is the first function of management. All the other function follows it, whereas controlling is the last function, which follows all the other functions of management.