It is very useful to sometimes aim your soldier's rifle or heavy MG with your mouse. AI cannot always resolve tasks that require precision. That is why you have an option to take direct control. How does it work?
Simple: clicking appropriate keyboard button will turn mode on. You can use your movement keys to move selected unit around and use your mouse to shoot. Important thing is that you can do this for ALL available units. Furthermore, camera will follow your unit around (and can be easily adjusted) so, all you have to do is to be accurate and precise. This option is especially cool in multiplayer matches, when your soldier armed with anti-tank launcher kneels down in an ambush, waiting for an enemy tank.