Control over the activities of organizations. Scientific electronic library Concept and types of control

The concept of control. Control is one of the important functions of management. Control is understood as management activity for the purpose of quantitative and qualitative assessment and accounting of the results of the organization's work.

The main tools for performing this function are observation, verification of all aspects of activity, accounting and analysis. In the overall management process, control acts as an element of feedback, since on the basis of the data received, previously made decisions and plans are corrected. Effective control is designed to be strategically focused, results-oriented, timely, and fairly uncomplicated.

The work of any enterprise is always aimed at achieving specific goals. But for this, in order not to stray from the intended course, constant monitoring of how the intended goals of the program are being implemented is necessary.

The need for management control in service organizations. Management control is carried out on two organizational levels. Operational control is carried out at the level of operations, where managers are faced with the use of physical, financial, human and information resources to achieve organizational goals. Another direction of managerial control is external. This type of control is commonly used by managers responsible for the strategy of a corporation or business, which is why it is often referred to as strategic control. Top managers gather information about competitors, customers, suppliers, technology, government, and society; seek to observe phenomena that may affect the plans of the company in order to respond to them in a timely manner.

There are several reasons why managerial control is necessary.

1. It is necessary to observe what people are doing in order to be sure that they adequately understand the essence of their duties.

2. Both in the organization itself and in its environment, there are ongoing changes that the firm and its managers face. The dynamism of the internal and external environment of an enterprise makes the link between planning and control even more important.

3. The structure of business organizations is becoming more and more complex due to the growth in the size of firms and the scale of production. When an organization is small, its managers are close to all activities carried out. But as production volumes increase, the managers responsible for all the tasks of the organization lose the ability to personally observe each activity and changing conditions, or decide what changes are needed. In this case, the firm needs a formal system of control.

Tasks of managerial control. In the company management system, control solves several problems.

1. With the help of monitoring, it is possible to detect in advance the appearance in the external and internal environment firm factors that can have a serious impact on its development or functioning, and respond to them in a timely manner. Therefore, control should not be tied to a strictly defined period, but cover a period, and the longer the latter, the more control points should be in it. In addition, with the help of control, insufficiently clearly expressed trends in the development of the company, their direction, depth, etc.

P. All this allows you to create more reasonable and reliable plans, especially for the future.

2. Control helps to timely detect the inevitable flaws, mistakes, blunders in the activities of any company and, in hot pursuit, take the necessary measures to eliminate them.

3. The results of the control serve as the basis for assessing the performance of the firm and its personnel in key areas over a certain period, the effectiveness and reliability of its management system, as well as for comparing it with other firms.

In general, control allows you to avoid unsatisfactory performance of the company in the future and create the necessary prerequisites for stimulating staff.

Basic principles of managerial control. The goals of control will be achieved only if it is carried out in accordance with certain principles.

1. Control should be all-encompassing, that is, keep in view all the main areas of the company, the external situation and internal processes occurring in it. This is not about totality, pettiness, fixing any events (this is expensive, almost impossible, and leads to the loss of people's independence, relieves them of responsibility), but about a reasonable, scientifically based approach that allows you to get a fairly complete and objective picture of what is happening. Such control cannot be the preserve of one person or a small group of persons; it is necessary to involve the entire staff of the company or a significant part of it, because the best control ¾ is self-control of the performers interested in the results of their work. Therefore, in order to obtain reliable control, you need to give it up, “let go of the reins”, maximize the powers of people in the process of fulfilling their duties and check only the most important ¾ of the results.

2. The control system should have a clear strategic focus, reflect the overall development priorities of the company. Secondary areas are often not worth checking, especially reporting to management about all the little things. And control over simple operations hardly makes sense at all, since it diverts a lot of effort and resources.

3. Control ¾ an integral element of the planning process. Control is carried out not for its own sake, not for the sake of identifying problems, no matter how interesting they may be, but for their successful solution and achievement of specific results. Therefore, information that is not intended to correct the activities of the company is useless, and it is not advisable to collect it. At the same time, it is necessary to know exactly the degree of deviation of the real processes taking place in the company from scientifically based standards, to analyze their causes and possible consequences. discover possible mistakes and to contribute to the elimination of their causes is much cheaper than to eliminate the consequences.

4. Control should be timely ¾ "in the right place and at the right time", in order to detect deviations and eliminate them before it's too late. A convenient moment for the revision of the process of implementing the plan is not determined spontaneously, but depending on the stage of its implementation, the speed of the corresponding technical, technological and economic processes.

5. The organization of control must comply with the structure and management system of the firm, its plans (but without rigid binding to them). Since everything around is rapidly changing, the control system must adapt to these changes in a timely manner, and therefore be flexible. Otherwise, the control will be forever “late”, which will make it impossible to use its results in practice.

6. The control system must be economical so that the benefits brought by them exceed the costs of its implementation. Therefore, it is necessary to minimize all control costs associated with technical means, collection, processing and storage of information. Any control that requires more costs for its implementation than it brings profit does not improve the degree of control of the situation by the company's management, but worsens, directs its actions along the wrong path.

7. Effective control is impossible without taking into account the human factor, as it requires a focus on specific processes, results, taking into account the personal qualities of people, their official position, connections in the team, a benevolent approach to people. Therefore, it should be not only objective, but also benevolent, not allow covert surveillance of employees, which significantly worsens the moral and psychological climate in the team, exclude the search for "scapegoats", which is impossible without maximum openness and publicity.

Types of managerial control. Preliminary control (also called directive control) uses resources in the organizational performance system as a means of monitoring how well organizational goals are being met. In the process of preliminary control, managers determine the resources or moments in the organizational process, on which the success of the entire process depends. After that, the main focus of control activities shifts to selecting the best resources (which helps eliminate the prerequisites for a particular problem) and monitoring changes.

Preliminary control precedes the active activity of the firm. According to its content, this control is organizational, its main task is to check the readiness of the production apparatus, management system and personnel to start work.

The first direction of preliminary control is the correlation of the management system and the existing structure of the organization, checking the quality of decisions and documents already made, the correctness of their execution, the degree of familiarization of the performers with them and the assimilation of the tasks set, since the clarity of the installations and the intelligibility of instructions largely determine the success of the work.

Another direction of preliminary control is intended, first of all, to answer the question of whether the personnel can solve the tasks provided for by the plan. Therefore, personnel departments carefully study the employees hired, their professional suitability; select persons with the most suitable skills, knowledge, and experience for the upcoming work. Such control is carried out on the basis of pre-developed requirements for each category of specialists, using tests, exams, and interviews.

The scope of preliminary control over personnel includes such issues as people's understanding of the goals of their activities, the specifics and dangers of work, knowledge of rights, obligations, production standards, and incentive conditions. Control over personnel is also called upon to monitor the state of training and retraining of personnel, their instruction, the state of working conditions, and opportunities for the development of creativity and rationalization projects.

The third direction of preliminary control ¾ the state of material and financial resources firms. Their presence is checked, compliance with real needs in terms of structure and quantity, guaranteed supply of raw materials, materials, components, availability of stocks and residues in warehouses finished products. A means of preliminary control financial results firms serve its budget or estimates, allowing you to check the correctness, validity of upcoming expenses and the reliability of sources of income.

Current control (otherwise called screening control or “yes/no” control) is based on the performance of control functions in the course of work and usually exists in two forms: as strategic and as operational control.

The object of strategic control is the efficiency of using the company's resources in terms of its ultimate goals. At the same time, information is collected, processed and evaluated on the level of labor productivity, the introduction and use of innovations, etc., both in the company as a whole and in its individual divisions.

Operational control is aimed at the current production and economic activities of the company. Its varieties include: compliance with the sequence of operations technological process production of products (provision of services), assessment of the degree of loading of equipment, monitoring of the work schedule, the current receipt and expenditure of financial resources, etc.

Reverse control (control after the action, i.e. final, final control) is focused on the results of the organization's activities after the completion of any process. Usually it is associated with an assessment of the company's implementation of its plans and requires a comprehensive analysis of not only the results, but also both strong and weaknesses activities for the past period. The purpose of this type of control is to obtain additional information necessary for the preparation of new plans. Sometimes it can be of a general nature, that is, simply recognize the work in the past period as satisfactory or unsatisfactory without any detail.

Many organizations carry out all three types of control: preliminary, current and reverse.

For example, the Holiday Inn company prides itself on offering quality accommodation at affordable prices to travelers from all over the world. The company employs more than a hundred inspectors who travel three times a year to the location of the branches of the Holiday Inn with an unannounced inspection and evaluate customer service on about 50 points. The inspectors must make sure that each individual branch of the Holiday Inn is ready to provide a high level of service to future customers. This is a ¾ form of preliminary control. However, each branch of the Holiday Inn has a "housekeeper" who inspects the cleanliness of each room and oversees the work of the hotel staff on a daily basis to provide the highest level of service to residents. This is the ¾ form of current control. And, finally, each guest has two opportunities to convey to the branch management his assessment of the service at the Holiday Inn ¾ by means of cards placed in each room and on each table in the restaurant. This is a ¾ form of reverse control1.

Control is the final function of the management process. The value of control in the management system lies in the fact that, firstly, it completes the management cycle and links the results of the analysis of deviations from the desired state of the object with all the main management functions, and secondly, it is based on the adjustment of previously made decisions, planned targets. , standards, indicators or organizational conditions for their implementation, i.e. feedback is provided in the management cycle.

The word control comes from the French. controle - a list kept in two copies, and from the Latin contra - against and rotulus - scroll.

The main purpose of control is that without it, the management of the company will be demonstrative.

In the system of management relations, control is understood as the process of ensuring that the organization achieves its goals. It is a system for monitoring and checking the compliance of the process of functioning of the controlled subsystem with the decisions made, as well as developing certain actions.

The main objects of intraorganizational control are the most important characteristics production, technical, personnel potential, financial condition, intermediate and final results of the fulfillment of planned targets, indicators of resource expenditure, economic efficiency, quality, stocks, losses, image, conservation trade secret etc.

Control as a function of management consists in monitoring the ongoing processes in a managed object, comparing the actual results achieved with the planned ones, and identifying deviations. This function is most closely related to the planning function, since it controls the organization's movement towards its goals. Control as a function of management is the relationship of goals, objectives, types and characteristics of this process. The content of control as a management function lies in the timely detection of problems arising in the course of production and economic activities of management objects (deviations from planned targets, norms, standards) and changes in the external environment. We can also talk about the complexity of control, which implies accounting, evaluation and analysis of the state of the company.

The complexity of control is implemented in the following areas:

  • collection and systematization of information on the actual state of activity and its results (accounting);
  • assessment of the status and significance of the results of activities, identification of deviations from the standards - planned targets, standards (assessment);
  • analysis of the causes of deviations and destabilizing factors affecting the performance results (analysis).

In the control system, control performs the following main functions:

  • 1) verification (determination of the expediency, validity, legality of decisions; verification of their implementation, compliance with technical, environmental, legal and other norms and standards; identification of errors and violations);
  • 2) information (collection, transmission, processing of information about the state of the object);
  • 3) diagnostic (study and assessment of the real state of affairs in the organization and its environment; identification of the main trends in its change, threats and opportunities, hidden reserves);
  • 4) prognostic, creating a basis for assumptions about the future state of the object and possible deviations from the specified parameters;
  • 5) communication, ensuring the establishment and maintenance of feedback;
  • 6) orienting, suggesting what you need to pay special attention to;
  • 7) stimulating (according to the results of control, personnel are assessed, rewarded or punished);
  • 8) corrective (based on the results obtained, the state and behavior of the object (its part) are changed in such a way as to ensure the necessary values ​​of its characteristics or stability of operation in case of deviation from them);
  • 9) protective (contributes to the preservation of resources).

Classification of managerial control. As any economic category, control can be classified according to a number of characteristics, such as the object and subject of control, the type and type of control, intensity, and so on. Consider the following classification of control.

  • 1. According to the objects of control, we can distinguish:
    • control over the state of production, technical, human resources, the volume of financial resources, inventories, the feasibility of their use;
    • control of the efficiency of production activities;
    • intermediate and final results;
    • for costs and losses;
    • for the deadlines for the implementation of decisions, etc.
  • 2. According to the subjects that carry out the control process, we can distinguish:
    • administration control;
    • control of functional services;
    • control of special units;
    • self-control.
  • 3. According to the type of control, there are:
    • traditional;
    • leading;
    • entrepreneurial.

Traditional control captures deviations from planned targets and standards. Advanced control monitors the gap between the real state of affairs of the organization and its goals; as a result, measures are taken to achieve them, and not to correct past mistakes. Entrepreneurial control is exercised over the external situation and internal processes, factors influencing them; as a result, the goals themselves are adjusted.

  • 4. Control is subdivided by type:
    • to financial;
    • marketing;
    • quality;
    • manufacturing, etc.
  • 5. By intensity, they distinguish:
    • normal;
    • reinforced.
  • 6. According to the place of exercise, control is divided:
    • on the fly;
    • stationary.

Volatile control implies that its subject and object are spatially separated and their special connection is necessary (for example, on-site inspection).

Stationary control assumes that the subject and object are one (the performer himself monitors his work).

  • 7. According to the goals, control is distinguished:
    • filtering;
    • corrective.

Filtering control is designed to separate the good from the bad, and corrective control is to correct the state of affairs.

  • 8. According to the methods of implementation, control is divided into:
    • to actual;
    • documentary;
    • estimated.

Actual control is carried out with the help of a survey, inventory, inspection, destruction of the object. Documentary takes place on the basis of reconciliations and checks of documents. Evaluative control is based on expertise, analysis, comparison with the standard.

  • 9. According to the stages of implementation, the following types of control are distinguished:
    • preliminary;
    • current;
    • final.

Preliminary control precedes vigorous activity, concrete results. Its task is to check the readiness of the organization, its personnel, production apparatus, and management system for work. It is carried out by analyzing the availability and condition of resources, comparing them with the tasks ahead. The management system is checked against the existing structure of the organization; decisions made and prepared documents - on the correctness of execution, fame to performers, understanding by those of their duties, which largely determines success future work. For example, the preliminary control of personnel is intended, first of all, to answer the question of whether it is possible to solve the tasks facing the organization with its help. Human Resources on the basis of tests, interviews, examinations, they must carefully assess the professional suitability of employees, their level of training, assimilation of instructions, knowledge of rights, duties, performance standards, incentive conditions. Also, preliminary control is carried out over the state of the material and financial resources of the organization. For example, control over the presence in warehouses of sufficient stocks of raw materials, materials, components, compliance of their structure and quantity with the needs of production, security of supply. Financial condition organization is controlled by a budget or estimates. The objects of study here are the reliability of sources Money and justification for future expenses.

Current control (strategic and operational) evaluates the internal and external capabilities of the organization. The strategic one has as its main object the efficiency of using the organization's resources in terms of achieving its ultimate goals. It is conducted according to such indicators as the level of labor productivity, the introduction and use of achievements in scientific and technological progress, new methods of work, and technologies. Such control is intended to prevent errors, and not to correct them and find the culprits. Operational (administrative) control (in practice it merges with operational management) is carried out simultaneously with the execution of the main work. Its variety is production control, carried out by the dispatcher or the head of the production department.

The objects here are: operational preparation of production, the movement of products within the technological process (observance of the sequence and timing of operations, loading equipment, the availability of stocks and backlogs in inter-shop warehouses, the implementation of the plan for the range and shipment of products), the level of current costs, discipline, etc. d. At the level of individual operations, operational control is carried out (the accuracy of their implementation, the quality of products). It can be continuous (it involves checking all objects without exception) and selective (if the number of objects is too large or it is necessary to destroy the product for verification. Selective control requires less cost, but is associated with the risk of random errors, the number of which can be reduced by increasing the sample size (with corresponding increase in costs).

Final control is usually associated with an assessment of the organization's implementation of its decisions and the results of practical actions, as well as the strengths and weaknesses of the organization. The final control data is used to draw up the next plans.

  • 10. According to the ratio of the subject and object of control, the following are distinguished:
    • external;
    • interior.

Internal control takes place when its subject and object are in the same system, external - in different systems. At the enterprise, external control is carried out by the administration or special employees - controllers. Internal control assumes that the performers themselves monitor their work and results and make changes to it as necessary. The idea of ​​external control is based on the fact that people perform their duties better (at least formally) if they know that they are being observed. Psychologists believe that there are several reasons for this. Firstly, based on the results of control, employees are evaluated and associated rewards and punishments. Secondly, close supervision can also mean that management attaches special importance to this area of ​​\u200b\u200bactivity, and therefore it is worth showing at least ostentatious diligence in order to stand out from the rest. Thirdly, since the results of control are usually widely publicized in the team, many try to work better in order to become famous. In other words, ambition comes first.

An example of the manifestation of external control "Hunting for a banker"

Phillip Ilyin-Adaev, CEO and co-owner of the Banki.ru portal, created a "hate aggregator" for banking clients -

One morning in the office of Philip Ilyin-Adaev the bell rang. The alarmed top manager of Sberbank called and offered to meet immediately. It happened after the appointment of G. Gref as president of Sberbank in October 2007. Before that, the largest bank in the country did not cooperate with Banki.ru.

“At the meeting, I realized from the look of the employee that he invited me out of great love for my site,” Ilyin-Adaev laughs. It turned out that last night German Gref studied the "People's Rating of Banks", posted on "Banks, ru", and in the morning gave top managers a dressing down. Sberbank occupied by no means the best position in the rating. Visitors to the site criticized the bank often and to the point, but employees ignored the criticism. Shortly after Ilyin-Adaev's meeting with the top manager of Sberbank, the bank set up a "customer care service" and several of its employees began to answer questions and complaints that appeared on Banki.ru.

Now " Personal Area", where you can communicate with customers, 120 credit organizations have been launched on the portal. Approximately 200 place ads. About 100 thousand people visit the site every day. At the same time, there are as many negative reviews about banks as there are on Banki.ru, nowhere in Runet "One banker friend once called us a 'hate aggregator', although the site has become more constructive over the years," says Philippe.

In 2010, IK Finam became interested in the "aggregator of hatred". For several million dollars, she bought a blocking stake in Banki.ru. Now Ilyin-Adaev wants to turn his site into an online store of banking services, where banking products can not only be criticized, but also purchased.

Banki.ru's hallmark is the People's Rating of Banks, a global book of complaints. “A client can write a complaint on the bank’s website, it goes into its bowels and dissolves there. They can simply forget about it,” Philipp Ilyin-Adaev argues. “Everyone sees the complaint on an independent resource. The bank is interested in responding faster and solving the problem.”

“We are probably the first bank that began to systematically respond to complaints on this site,” recalls Alexei Marey, head of the Alfa-Bank retail business. “This is not related to the merits of the site itself. whenever our customers leave reviews, we must respond to them." You can answer in the comments under the article as a regular user or officially on behalf of the bank.

Control is the process of evaluating and measuring the actual development of an organization and comparing it with plans. It is control that allows you to achieve specific goals.

The concept of "control" as a type of administrative activity implies not only verification, but also management. this is continuous process, which includes the regulation and supervision of various in order to effectively perform specific tasks.

Effective control is possible only when it is combined with strategic planning. Thanks to him, monitoring of the implementation is ensured. strategic plans. Monitoring allows you to determine how well specific operations are performing and where changes need to be made to achieve the best results.

Thus, control is the process of comparing actual results with planned ones.

Let's list types of control in management. These include final, current and preliminary control. It should be noted that all the main types of control in management are closely interconnected with each other and are interdependent.

Preliminary control performs at the stage of planning and formation of the structure of the organization. Thanks to him, the accuracy of the implementation of specific rules, instructions and procedures aimed at developing plans and forming an organizational structure is monitored.

The main types of control in management, including preliminary control, has its own objects: human, and the time factor.

Current control - checking the actual results of work. Its main task is to timely identify deviations of the actual state from the planned one, as well as provide feedback.

Final control is carried out after the completion of certain works. The information obtained as a result of such control is used in future periods as accumulated experience and is taken into account when organizing motivations.

All main types of control in management include 3 stages: setting standards, comparison and actions depending on the results of comparison.

Control methods in management directly depend on the nature of accounting and analytical operations, while being characterized by great diversity, since they cover almost all procedures and operations that are performed to achieve specific goals.

In other words, in management, these are ways of exercising control in an organization. We list the main methods of control that are used in organizations - the method of comparison, comparison of factors, the method of surveying processes, observations, surveys, etc.

We list the basic principles of control in management:
1. Compliance of control with the strategy of the organization. Control should be directed to the strategic priorities of the company and its main areas of operation. All this should be reflected in the control standards.
2. The effectiveness of control is achieved through correct selection control standards that adequately reflect the subject being controlled. If this requirement is not met, then there is an unproductive expenditure of funds for the implementation of control. Incorrectly selected control standards do not provide a solution to a number of control tasks. Control becomes an end in itself.
3. Systematic control. Control functions should be integrated into all functions of the organization and be interconnected. When changing some elements, corresponding adjustments of others are necessary.
4. Adaptability of control. Its ability to adapt in real time to the changes taking place at the enterprise, taking into account the changed requirements for the parameters of the controlled object. Changes may relate to objects, standards of control, the timing of implementation and frequency of control, the choice of methods and means of control.

5. Optimal control. Its volume should be complete to solve specific problems. Excessive control entails inefficient spending of funds spent on the collection and processing of unnecessary information, remuneration of supervisory personnel. Excessive control causes distrust and irritates employees. Insufficient control, in turn, leads to unused reserves and inefficient use of resources.
6. Profitability of control, since the task facing it is to make a profit.
The listed principles of control in management are applied when deciding on the appropriateness of using a particular control system.

Control- the process of determining, evaluating and information about deviations of actual values ​​from given values ​​or their coincidence and analysis results. You can control the goals, (goal / goal), the progress of the plan (goal / will be), forecasts (will / will be), the development of the process (will / is).

The subject of control can be not only performing activities, but also the work of a manager. The control information is used in the regulation process. Thus, they speak of the expediency of combining planning and control in single system management (Controlling): planning, control, reporting, management (Fig. 13.8).

Rice. 13.8. Basic Control Concepts

Control is carried out by persons directly or indirectly dependent on the process.

Verification (revision) - control by persons independent of the process.

Control can also be classified:

By belonging to the enterprise of the subject of control (internal, external);
- on the grounds for obligation (voluntary, according to the charter, contractual, according to the law);
- by the object of control (for the object, for decisions, for results);
- by regularity (regular, irregular, special).

The process of control and the choice of variant forms of control

Control process in general case must go through the following steps:

1. Definition of the control concept (comprehensive control system "Controlling" or private checks);

2. Determining the purpose of control (decision on the appropriateness, correctness, regularity, effectiveness of the management process);

3. Scheduling the test:

a) objects of control (potentials, methods, results, indicators, etc.);
b) verifiable norms (ethical, legal, industrial);
c) subjects of control (internal or external control bodies);
d) control methods;
e) the scope and means of control (full, continuous, selective, manual, automatic, computerized);
f) timing and duration of inspections;
g) the sequence, methods and tolerances of checks.

4. Determination of actual and prescribed values.

5. Establishing the identity of discrepancies (detection, quantification).

6. Making a decision, determining its weight.

7. Documenting the solution.

9. Communication of the decision (oral, written report).

10. Evaluation of the solution (analysis of deviations, localization of causes, establishment of responsibility, study of possibilities for correction, measures to eliminate deficiencies).

To make a decision about control and organization of control processes, a number of criteria may be important: its effectiveness, the effect of influencing people, the tasks of control and its boundaries (Fig. 13.9).

Rice. 13.9. The main components of the criterion for the decision to control

13.13. Control and measurement of business results. The actions of the leader in control

In order to evaluate the results of the control in the most effective way, ultimate goals, key results should be well defined. From the point of view of evaluating the results of commercial activities, control is aimed at assessing strategic alternatives, long-term key results, the degree of their achievement, primarily in the context of the year. This is assessed at the level of the company, department, employee. Control should be directed to the results of both commercial and ancillary activities (Table 13.3).

Table 13.3

Example of a control situation

Key result Planned result Result Meter Assessment and conclusions
1. commercial activity:
Profitability +2% of the current level of profit on all capital growth 3% Profit on all capital The target has been surpassed, but the percentage of profit is not yet high enough
Controlled market share 25% domestic market 33% of the domestic market Share in % Target surpassed; the share of the domestic market is quite high; pay attention to export
Administrative expenses 10% savings 3% savings Accounting expenses The goal has not been reached. Understand the causes and factors
2. Ancillary activities:
Labor productivity Increase by 20% the number of operations with the same staff Growth by 15% with a reduction in headcount by 3% Number of operations performed The goal is almost reached. Continue activities
Staff motivation Significantly greater desire to work, internal desire to move Noticeable increase Analysis according to the principle "I think" Achieved confident motivation, consolidate achievements
Company image Popularization of the image Significantly revived in the press image of the company, supported by information Number of citations in newspapers; "I think" analysis Activation is observed. Continue activities. Conduct a study of the image of the company in society

The leader at the control stage must also analyze managerial behavior. The best combination is assertiveness and flexibility. The worst option is aggressiveness and lethargy. Thus, it is advisable to classify the objects of control in accordance with Fig. 13.10.

Control is a purposeful activity whose task is to quantify and qualitative assessment and accounting for the performance of the organization.

It has two main areas:

Control over the implementation of the work outlined by the plans;

Taking action to correct any significant deviations from the plan or the plan itself.

Types and forms of control

A broad meaning is given to the concept of "control in management" when it is defined as verification of compliance with and fulfillment of normatively established tasks, plans and decisions. In this case, the functional purpose of control is manifested, its occurrence at a certain stage of the management process.

Control can also be understood as the final stage management activities, which allows you to compare the achieved results with the planned ones.

It is also quite common to look at control only as a method, a mechanism that provides a comparison of the results with the tasks set. In this case, control is reduced to comparing the actual results with the established indicators and taking corrective measures if necessary.

Control is the basis and method for the formation of feedback, through which the management body receives information about the progress of its decision.

Thus, the concept of "control in management" should be considered in three main aspects:

Control as a systematic and constructive activity of managers, management bodies, one of their main management functions, i.e. control as an activity;

Control as the final stage of the management process, the basis of which is the feedback mechanism;

Control as an integral part of the process of adoption and implementation, continuously participating in this process from its beginning to completion.

The basis for monitoring the activities of the organization are the following methodological techniques.

1. General scientific methods of control (analysis, synthesis, induction, deduction, reduction, analogy, modeling, abstraction, experiment, etc.).

2. Own empirical methodological methods of control (inventory, control measurements of work, control launches of equipment, formal and arithmetic checks, counter check, reverse counting method, method of comparing homogeneous facts, an official investigation, examinations of various types, scanning, logical verification, written and oral surveys, etc.).

3. Specific techniques of related economic sciences(techniques, economic and mathematical methods, methods of probability theory and mathematical statistics).

Effectively delivered control must necessarily be sufficiently simple and timely, have a strategic focus and be results-oriented. In modern conditions, organizations tend to build their work on the principle of trust in people, and this creates the conditions for a significant reduction in control functions performed directly by managers. As a result, control becomes less rigid and more economical.

Control is a function of the management process, its most important part, which provides feedback and allows you to continuously repeat the cyclical process of management on a new basis. It is inextricably linked with the other management functions and, on the one hand, depends on them, on the other hand, predetermines their content. Therefore, when organizing control in an organization, it is necessary to take into account the factors that determine the effectiveness of this management function.

In their composition, we highlight the main ones:

Organizational - objects of control (what should be controlled), subjects of control (who controls), the place of the control function in management (to whom it is subordinate, rights, responsibility, powers);

The scale of control - the number and accuracy of controlled parameters, the frequency and speed of control;

Control information - the volume, frequency, accuracy and timeliness of the information necessary for control;

Control methods - techniques and methods by which control will be carried out.

Among the general methods of control are the following.

1. The method of preliminary control, which begins long before the start of any purposeful action. The task of control in this case is to determine the expediency of the action itself in order to prevent incorrect or unreasonable actions.

2. The method of directing control, which is applied regularly and consistently throughout the course of the operation. During the action, a continuous measurement of the state and behavior of the object of control takes place. Accordingly, its characteristics also change. The guiding control method must be flexible enough to accommodate these changes. If the characteristics of the control object do not meet the standards, the processes that ensure the functioning and development of the organization must be adjusted. This is the feedback generated by guiding control.

3. The method of filtering control is based on strict control of the compliance of the object with certain parameters. It is applied along the way and is like a filter, passing through which the action can be stopped or continued. If the course of the process does not meet the established control standards, then the filter does not pass it until the characteristics of the control object are brought into line with the established requirements.

4. The method of subsequent control (method of control by results) is carried out after the completion of the action based on a comparison of the result with existing standards and preliminary assessment characteristics.

To achieve the greatest efficiency of the organization's activities, the above methods must be applied in a complex manner. Currently, the control procedures in the organization, as a rule, are limited to the subsequent control. The most effective are the procedures of advanced (preventive) control, preliminary, guiding, filtering, the implementation and development of which managers should give priority to.

The most common controls are:

Administrative signatures on documents of the head and (or) chief accountant or other authorized persons;

Internal and external reconciliations of settlements;

Cross checks of accounting records;

Checking the correctness of the workflow;

Scheduled and sudden inventories of property and obligations of an economic entity in accordance with the established procedure;

Implementation of measures aimed at limiting unauthorized access to the assets of an economic entity. One of the most important elements of management is internal control. Its goal is to identify "weak points" and erroneous decisions, correct them in a timely manner and prevent repetition. All participants — structural subdivisions of an economic entity — are subject to internal control; it covers the financial, economic and production activities enterprises in general.

A specific specific characteristic of control begins with a description of the task of control.

In this case, it is especially important to highlight two features that characterize the control task:

The nature of the subject who set the task of control. The subject can be external or internal in relation to the object of control. According to the nature of the location and relationships of the subject and object of control, controlling and controlled bodies, internal and external control are distinguished. Control is called internal when the subject and object of control are part of the same system, and external when the subject of control is not included in the same system as the object, the breadth of the control task. The task can be private, covering one problem or side of the object of control, or general, complex. The subject of control is the state and behavior of the control object. The main characteristics of the state and behavior of the control object: quantitative, qualitative, structural, spatial, temporal.

Depending on the tasks set, linear, functional or operational control is carried out.

Audit and audit in the organization

The most effective form of control is revision. It can be carried out both by an internal auditor and an external audit company and should contribute to the financial and economic strengthening of the organization, identifying reserves, studying the best practices of the organization in order to disseminate it.

The subject of the audit are: production and economic and financial activities of the organization and enterprises, the safety of commodity material assets and, the state of primary documentation and accounting.

The audit is carried out by continuous or selective review of primary documents, accounting registers, reporting forms, the correctness of records of business transactions. Audit differs from other forms of control in regularity and a certain frequency. As a rule, the audit is carried out once a year; for joint-stock companies before the shareholders' meeting. The results of the audit indicate the reliability (or unreliability) of the annual.

Documentary revisions are classified according to a number of criteria:

1. Depending on the subjects of control, i.e. from the one who checks. They are divided into non-departmental, conducted by control bodies. Ministry of Finance, banking institutions and other bodies, and departmental, carried out by higher organizations.

2. Scheduled and unscheduled audits differ in time. Scheduled audits are carried out on the basis of approved annual plans for documentary audits, and unscheduled audits are carried out according to the requirements of the judicial and investigative authorities in connection with the receipt of reports of abuse, .

3. According to the scope of the audited object, the audits are divided into full and partial. Full audits provide for the verification of all aspects of the financial and economic activities of the organization. With a partial audit, only certain aspects of it are checked.

4. According to the completeness of the audit, revisions can be continuous and selective. With solid - all primary documents are checked

The procedure for preparing financial statements for external users;

The procedure for the implementation of internal and reporting for internal purposes;

Compliance of the economic activity of the economic entity as a whole with the requirements of the current legislation.

The control environment is understood as general attitude board of directors and management to the need to exercise control over the organization and the actions taken in this regard. The control environment allows you to provide the necessary structure and prerequisites for achieving the main objectives of the system internal control.

For the effective functioning of the system of internal control and analysis, a qualitative level of formalization of the organization's activities is necessary. The significance of the influence of this factor on the results of its activities is directly proportional to the complexity of the organizational structure. In small and medium-sized businesses, regulatory activities (regulations, instructions, etc.) are practically absent, which does not prevent them from actively functioning, monitoring and analyzing activities.

For more large enterprises with a complex organizational structure, the creation of high-quality internal control systems without the implementation of a total formalization of activities is impossible. This is due to the large number of tasks operational planning, the presence of several departments whose activities need to be coordinated, etc.

The internal control system must be economically justified, i.e. the cost of its operation should be less than the losses due to its absence. If it works effectively, it will reduce the cost of external audit. In conclusion, it is necessary to pay attention to the fact that at present the problem of effectively functioning internal control, despite its relevance, remains not fully understood from a scientific standpoint and in terms of practical implementation. It is important to note that the goal of the enterprise should not be the creation of an internal control system that would fully guarantee the absence of errors in work, but a system that would help to identify and eliminate them in a timely manner. At the same time, even a well-organized internal control system needs to evaluate its effectiveness in terms of achieving its goals.

In the process of internal control, employees carry out the following analytical procedures:

Comparison of the actual indicators of the accounting (financial) statements with the planned indicators, which were planned by the management for reporting period and indicated in the plans (activity programs, business plans, estimates, etc.);

Comparison of account balances for different reporting periods;

Comparison of ratios obtained in the reporting period between various reporting items with similar ratios of previous periods;

Comparison of financial and non-financial information, in particular, information on the volume of output in monetary and natural units;

Mapping financial ratios with industry average values;

Verification of the legitimacy and effectiveness of the use of federal budget funds allocated for applied research;

Validation accounting and reporting on federal budget funds allocated for applied Scientific research and targeted programs;

Checking the targeted spending of federal budget funds, subsidies, funds, as well as material assets that are in federal ownership;

Verification of the legality and effectiveness of the use of funds allocated to subordinate organizations for the implementation of federal targeted programs, departmental programs;

Checking the placement of orders for the supply of goods, performance of work, provision of services for.

The analysis of financial ratios consists in comparing their values ​​with standard values, as well as in studying their dynamics for the reporting period and for a number of years. A special place among is occupied by the coefficients of the current; the degree of solvency for current obligations, security own funds; restoration (loss) of solvency. Standard values coefficients depend on the industry sector of the enterprise.

The organization of an effectively functioning internal control system is a complex multi-stage process that includes the following steps.

1. Critical analysis and comparison of the goals of the functioning of the organization determined for the previous business conditions, the previously adopted course of action, strategy and tactics with the types of activities, sizes, org. structure and its capabilities.

2. Development and documentary consolidation of a new (corresponding to the changed business conditions) business concept of the organization (what is the organization, what are its goals, what can it do, in what area does it have competitive advantages, what is the desired place in the market), as well as a set of measures that can bring this business concept to the development and improvement of the organization, successful implementation its goals, strengthening its position in the market. Such documents should be provisions on financial, production and technological, innovative, supply, marketing, investment, accounting and personnel policy. These provisions should be developed on the basis of an in-depth analysis of each element of the policy and the selection of the available alternatives that are most appropriate for a given organization. Documentation of the organization's policy in various areas of its financial and economic activities will allow for preliminary, current and subsequent control of all aspects of its functioning.

3. Analysis of the effectiveness of the existing management structure, its adjustment. It is necessary to develop provisions on the organizational structure, which should describe all organizational units, indicating the administrative, functional, methodological subordination, the direction of their activities, the functions they perform, the rules of their relationship, rights and responsibilities, the distribution of types of products, resources, management functions for these links. The same applies to provisions on various structural divisions(departments, bureaus, groups, etc.), to the plans for organizing the work of their employees. It is necessary to develop (clarify) a plan for documentation and workflow, staffing, job descriptions indicating the rights, duties and responsibilities of each structural unit. Without such a strict approach, it is impossible to carry out a clear coordination of the functioning of all parts of the organization's internal control system.

4. Development of formal standard procedures for the control of specific financial and business transactions. This will streamline the relationship of employees regarding the control of financial and economic activities, effectively manage resources, assess the level of reliability (quality) of information for making management decisions.

5. Department organization internal audit(or other specialized control unit).

Internal audit as a form of internal control

One of the most developed forms of internal control is internal audit.

As a rule, it is inherent in large organizations, which are characterized by:

Complex and branched organizational structure management;

The presence of a large number of branches, enterprises and (or) subsidiaries;

Variety of activities and the possibility of their cooperation;

The desire of management bodies to obtain a fairly objective and independent assessment of the actions of managers at all levels.

In the rules of the auditing standard, internal audit is understood as a system of control created in an economic entity and determined by its orders over compliance with the established accounting procedure and the reliability of the functioning of the internal control system. Internal audit is aimed at improving activities and is independent evaluation all: supply, production, logistics, marketing, sales, etc.

Internal audit helps the corporation achieve its goals by systematizing the approach to assessing business processes, control and corporate governance. At the same time, internal auditors should be independent in collecting information, i.e. are free from instructions and prohibitions of managers, both the parent organization and subsidiaries.

In addition to tasks of a purely control nature, internal auditors can perform economic diagnostics, develop financial strategy, lead , management consulting.

Internal audit has great importance, both for the parent company of the corporation, and for subsidiaries (branches). Based on the audit:

— head company:

– receives timely and objective information about the activities of branches (subsidiaries),

- has the ability to control, compare and cooperate with the activities of branches (subsidiaries);

- branches (subsidiaries):

— get an idea of ​​their financial and economic position in the corporation,

— get acquainted throughout the company with the best practices in the work of individual departments,

- better understand economic, financial, corporations, procedures and mechanisms for its implementation.

Internal audit can be organized in the form of:

a permanent audit commission elected by the meeting of shareholders and accountable to it;

In the form of a special internal control and analytical unit reporting directly to the head of the corporation;

Agreements with an audit firm for internal audit.

The competence of the internal audit of the organization includes:

For the work of the organization;

Checking the functioning of the production system according to economic indicators;

Analysis of the operation of the production and sales management system;

Assessment of solvency, liquidity, and business activity of the organization;

 

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