Answer:
The correct answer is letter "B": controlling.
Explanation:
There are five (5) main managerial functions: planning, organizing, controlling, directing, and staffing. Planning involves setting goals and strategies. Organizing refers to allocating resources to maximize productivity. Controlling involves monitoring and evaluating performance compared to a budget or the firm's expectations.
Leading implies driving employees to the achievement of goals. Finally, staffing requires hiring qualified personnel that contributes to the institution's objectives and removing those going against the firm's interests.