What occurs during the controlling function of management?

The controlling function of management is primarily focused on monitoring and evaluating the performance of an organization against its established goals and objectives. This involves measuring actual performance, comparing it to the desired outcomes, and determining whether the organization is on track to meet its goals.

When this function is effectively carried out, it allows managers to identify areas of success or those needing improvement. Therefore, evaluating whether organizational goals have been met is a critical component of the controlling process. This evaluation not only helps in assessing the overall efficiency of operations but also informs any necessary adjustments or corrective actions to enhance performance moving forward.

In context, the other choices pertain to different management functions. Setting strategic objectives falls under planning, performing a SWOT analysis is also part of the planning function aimed at understanding strengths, weaknesses, opportunities, and threats, while distributing resources among departments is associated with organizing. Thus, these activities contribute to the overall management process but do not capture the essence of the controlling function.