The statement given here is "false", i.e. Planning and control definitively have to be linked together in organizations.

In organizations, there is a close link between planning and control functions of management. This can be understood on the basis of the following points:

1. Planning is the first function of management, while control is the last. Planning sets the course and control acts according to the course
2. Planning is the basis of control. Planning initiates the process of management and control completes the process. These two functions of management may be considered the two sides of a coin which cannot be separated
3. Control cannot be exercised without planning. Planning without control is meaningless and control without planning is aimless
4. The purpose of control is to ensure that the event conforms to the plan. It keeps the plan on the right track. It also gives feedback to the manager to modify and redefine plans
5. Planning is an intellectual process that involves thinking, articulation, and analysis. Control is result oriented, practical and administrative in nature
6. Planning implies scientific and rational decision making on various problems faced by organization. Controlling helps in reducing inefficiency and wastage with regard to the use of resources
7. Planning is looking ahead and control is looking back. in planning the future goal of the organization is decided, a course of action selected and decisions are made accordingly. Hence planning involves looking ahead and anticipating future conditions. In controlling, remedial measures are taken based on measurement and comparison of performance in the past. Controlling is based on the philosophy that whatever has happened cannot be controlled. Past experiences are only to guide and lessons learnt from it is used to prevent undesirable events in the future.

In short, planning and controlling are closely related, interacting and complementary to each other.