In the Context of the Planning Process, Which of the Following

In the context of the planning process, which of the following statements is true of the final step that involves monitoring and controlling performance?

A) Monitoring and controlling performance is not as important as the other steps in the planning process.
B) Managers must continually monitor the performance of their work units against the unit's goals and plans.
C) It is the first step taken up by managers in the planning process.
D) Managers need to re-start the planning process if plans are implemented improperly.
E) Managers consider monitoring and controlling performance as the most important step in the planning process.