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The main focus of the controlling function in management is to monitor progress and make adjustments as necessary to ensure that organizational goals are being met. This function includes the establishment of performance standards based on the company’s objectives, measuring actual performance against those standards, and taking corrective action when there are deviations. By continuously assessing and comparing outcomes to set goals, managers can ensure that resources are used efficiently and that the organization is on track to achieve its objectives.

In a broader context, while setting long-term goals is essential for guiding direction, it is part of the planning process rather than controlling. Recruiting new staff is a key component of staffing and human resource management but does not fall under the controlling function. Implementing new technologies may enhance operational efficiency and effectiveness but again is not specific to the tasks of monitoring and adjusting which define control. Therefore, the essence of controlling is about oversight, evaluation, and the capacity to adapt strategies based on performance feedback.