Control is the process of ensuring that an organization achieves its goals.

The control process consists of setting standards, measuring the results actually achieved, and making adjustments if the results achieved differ materially from the established standards.

One of the most important reasons for the need for control is that any organization, of course, must have the ability to fix its errors in time and correct them before they damage the achievement of the organization's goals.

The main means of exercising preliminary control is the implementation (not the creation, namely the implementation) of certain rules, procedures and lines of conduct.

In organizations, pre-control is used in three key areas - in relation to human, material and financial resources.

Human resources. Preliminary control is achieved through a thorough analysis of those business and professional knowledge and skills that are necessary to perform certain job responsibilities and the selection of the most prepared and qualified people.

Material resources. Control is carried out by developing standards for minimum acceptable quality levels and conducting physical checks for the compliance of incoming materials with these requirements.

Financial resources. The most important means of preliminary control is the budget. It gives confidence that when an organization needs cash, it will have it. The budget does not allow the organization to exhaust its cash to the end.

Current control is based on the measurement of the actual results obtained after carrying out work aimed at achieving the desired goals. In order to carry out current control in this way, the control apparatus needs Feedback.

The final control is used after the work is done. It has two important features:

1) the final control gives the management of the organization the information necessary for planning if similar work is supposed to be carried out in the future;

2) promotes motivation.

There are three distinct steps in the control procedure:

Development of standards and criteria;

Comparison of real results with standards and criteria;

Taking necessary corrective action.

All feedback systems

1. Have goals.

2. Use external resources.

3. Convert external resources for internal use.

4. Watch for significant deviations from the intended goals.

5. Correct these deviations in order to ensure the achievement of goals.

Standards are specific goals against which progress is measurable.

The performance indicator specifies exactly what must be achieved in order to achieve the set goals. Metrics like these allow management to compare what they actually did with what they planned and answer the following important questions: What do we need to do to achieve our planned goals? What remains undone?

Step One of the Control Process: Set Standards and Establish Performance Metrics

At the second stage of control, the scale of permissible deviations is determined, within which the deviation of the obtained results from the planned ones should not cause alarm.

The third stage: it is necessary to choose an appropriate course of action and eliminate deviations.

To be effective, control must be economical. One way to possibly increase the economic efficiency of control is to use the method of control by exclusion.

The principle of exclusion is that the control system should be triggered only when there are noticeable deviations from the standard.

No matter how well the plans are made, they usually cannot be carried out as intended. The future cannot be predicted with absolute accuracy. Unfavorable weather conditions, industrial and transport accidents, sickness and dismissal of employees, and many other reasons that we discussed at the beginning of this chapter, disrupt our plans. These violations, first of all, must be detected using the control system. For example, you need to regularly - once a day, week or month - return to the plan and identify unwanted deviations from the planned.

There are two main approaches to deviations. First, you can strive to return to the planned trajectory of movement. This will require additional resources - material, human, financial. Sometimes such resources are created according to plan, anticipating the possibility of complications in advance. A vivid example is the cosmonauts' backups. But we have to put up with the fact that in a favorable environment, such resources will "idle". Secondly, the plan itself can be changed, replacing the outlined milestones with others that are realistically achievable in the current situation. The possibility of such an approach depends on how important the plan is for the company - whether it is a "law" or only a "guide to action" that sets the desired direction of movement.

The manager is responsible for monitoring the implementation of previously made decisions, not only included in the plan, but also operational, current. Partial control is carried out in the course of meetings and approval of documents. But this is not enough. When planning his own work, the manager should provide for regular checks on the activities of his subordinates, not only members of his team, but also everyone else. Both official reports and attestations, and informal conversations can be used. It should be noted that a conversation with a manager who is several steps higher on the hierarchical ladder has a great positive impact on the employee. In the UK, it is considered that the CEO should talk to every employee at least once a year. Unfortunately, such interviews are not accepted in Russia.

There are three aspects of managerial control:

setting standards - precise definition goals to be achieved within a certain period of time. It is based on the plans developed during the planning process;

measuring what has been achieved over the period and comparing what has been achieved against expected results;

preparation of necessary corrective actions.

The manager must choose one of three lines of action: do nothing, eliminate the deviation, or revise the standard.

The control technology is carried out according to the following scheme:

choice of control concept (system, process, private check);

determination of control objectives (expediency, correctness, regularity and effectiveness of control);

establishment of control standards (ethical, industrial, legal);

choice of control methods (diagnostic, therapeutic, preliminary, current, final);

determination of the volume and area of ​​control (continuous, episodic, financial, product quality).

The organization of effective internal control is a complex multi-stage process, including the following steps:

1. Analysis and comparison of the goals of the company’s functioning determined for the previous business conditions, the previously adopted course of action, strategy and tactics with the types of activity, size, organizational structure, as well as its capabilities.

2. Analysis of the effectiveness of the existing management structure, its adjustment. Regulations on the organizational structure should be developed, which describe all organizational units with an indication of the administrative, functional, methodological subordination, the direction of their activities, the functions that they perform; established the rules of their relationship, rights and responsibilities; the distribution of types of products, resources, management functions for these links is shown. The same applies to the provisions on the various structural units (departments, bureaus, groups, etc.).

3. Development of formal standard procedures for control over specific financial and business transactions. This allows you to streamline the relationship of employees regarding control over financial and economic activities, effectively manage resources, assess the level of reliability of information for making management decisions.

The most important place in the company's management system is control over strategic decisions. This refers to finding out to what extent the decision leads to the achievement of the company's goals. In practice, we are talking about the formation of a modern controlling management system.

To make a decision on 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.

After studying training course in self-preparation for practical classes, students should have the following competencies: know, describe and recognize the following functions and management processes in the field of coordination and control:

The essence of the functional and process approach to management;

The essence of the concepts and processes of coordination and control in management;

Coordination based on the distribution of information and tasks;

Coordination of processes and roles in the division of labor system;

Coordination based on various models of delegation of authority;

The essence, tasks and functions of control in the organization;

Types and processes of control;

Market, administrative, financial, informational, personalized, direct and indirect, vertical and horizontal, manual and automated control, control by goals, deviations and standards.;

Key measures for strategic and operational control.

Forms and methods of conducting practical classes

Classes can take the form of a seminar, a business game, a specific situation analysis (case study), workshop, laboratory work, problem research, group discussions, testing with an emphasis on self-education. During the learning process and independent work students must activate the skills of collecting and processing information, the skills of analyzing and generating knowledge, use graphic organizers and mental maps, demonstrate the ability to critical and lateral thinking.

Upon completion of the practical classes, students should be proficient in the procedures and methods for developing and applying the coordination and control function, taking into account organizational goals, independently describe business processes, regulations, scorecards and activities using modern approaches, tools and technologies, which include:

1. Development of coordination and control mechanisms in various organizational structures according to the model of Henry Mintzber-

2. The use of coordination mechanisms for different management styles.

3. Management of coordination through organizational regulations.

4. Determining the differences and similarities of various systems of control and coordination.

5. Diagnosis of interrelations of planning and control functions, organization and coordination functions.

6. Development of a system of indicators and criteria for effective performance.

Practical tasks

Task 1. Mintzberg configurations

Henry Mintzberg12 is Professor of Management at McGill University in Montreal, Canada and Professor of organizational design INSEAD in Fontainebleau, France. It is a partner of five business schools around the world.

According to Henry Mintzberg, there are five coordination mechanisms: direct control, standardization of work processes, standardization of results, standardization of skills and qualifications, mutual agreement.

As an organization becomes more complex, the choice of means of coordination changes from mutual agreement to direct control and standardization of work processes, output or knowledge and skills, and, again, to mutual agreement.

The structure of the organization consists of five main parts: the strategic top - top managers, the middle line - administrators, the operating core - the production of products and services, the technostructure - analysts and support staff.

The structure should be designed in such a way that the organization manages the systems of workflows and itself sets the relationships between its parts. Having a foundation - five coordination mechanisms as connecting elements and five parts of the organization, five configurations can be considered organizational structure(tab.

1. The simple structure is based on direct control, its key part is the strategic top.

2. The mechanistic bureaucracy is based on the standardization of labor, of which the technostructure is a key part.

3. The professional bureaucracy is based on the standardization of qualifications, a key part of which is

operating core.

4. The divisional structure is based on the standardization of the result, the key part of which is the median

5. Adhocracy is based on mutual agreement, of which the support staff is a key part.

12 Mintzberg G. Structure in a fist. - St. Petersburg: Peter, 2004.

Table 5.1. Parameters of five configurations

Continuation of the table. 5.1

The end of the table. 5.1

Task 2. Types of control

1. Select from the list below the definitions of preliminary, current and final control, respectively.

It is carried out directly in the course of work. Based on the measurement of the actual results obtained after the work. To exercise control, the control apparatus needs feedback;

Carried out before the actual start of work. Means of implementation - the implementation of certain rules, procedures and lines of conduct. Used in relation to human (analysis of professional knowledge and skills necessary to perform official duties, selection of qualified people), financial (budgeting) and material resources (development of standards for minimum acceptable levels of quality, conducting inspections);

One of the functions is that the control provides management with the information necessary for planning if similar work is expected to be carried out in the future. It also contributes to motivation, as it measures the performance achieved.

Task 3. Case "Control of economic efficiency"

To control economic efficiency, a number of enterprises introduced a methodology for calculating indicators: labor productivity; profitability of sold goods, products, works, services; return on assets;

turnover of working capital.

The indicators were calculated based on the results of the year, according to the data of the first and second forms of the balance sheet.

Task for students:

1. Fill in the table. 5.2. To do this, it is necessary to calculate the indicators according to formulas 5.1–5.4, presented below. The initial data for the calculations are given in Table. 5.3. Codes of indicators in the "header" of the table. 5.3 are decrypted as follows:

Rice. 5.1. Deciphering the code of indicators in table. 5.3

Thus, the indicator under the code "R11903" is the indicator from column "3", line "190" of the balance sheet No. 1 -

non-current assets at the beginning of the reporting year. Forms No. 1 and 2 of the balance sheet are presented in the Appendix.

The indicator under the heading "average" is an indicator of the average number of employees of the enterprise.

Table 5.2 shows indicators for 39 enterprises. Thus, students perform individual tasks. The number of the enterprise to be assessed by a particular student may coincide, for example, with the number of the student's full name in the group list.

2. After calculating the indicators and filling out the table, it is necessary, on the basis of the data obtained, to evaluate the economic efficiency of the activity of the enterprise in question, i.e. interpret the results obtained.

3. At the next stage, students are invited to unite in groups of 3–5 people and conduct comparative analysis enterprises they considered and draw conclusions which of the enterprises of the subgroup is the most successful and which is an outsider.

Table 5.2. Indicators of economic efficiency of enterprises

1. Indicators of economic efficiency are calculated by the formulas:

where PT is labor productivity;

population

Revenue - revenue from the sale of goods, products, works, services; Number - the average number of employees of the enterprise. The range of possible values ​​is from 0 to ∞.

where P is the profitability of sold goods, products, works, services;

Pr - profit (loss) before tax;

CC - the cost of goods sold, products, works and services.

The range of possible values ​​is from –∞ to ∞.

where P is the return on assets;

Pr - profit (loss) before tax; SSA - average annual cost assets. The range of possible values ​​is from –∞ to ∞.

where OOS - turnover of working capital;

OOS = Revenue, (5.4)

Revenue - revenue from the sale of goods, products, works, services;

SSOS - the average annual cost of working capital.

The range of possible values ​​is from 0 to ∞.

Task 4. Control and controlling

Indicate the similarities and differences between the control function and the concept of controlling (Fig. 5.2).

Rice. 5.2. The control function and the concept of controlling

Table 5.3. Initial data for calculating economic efficiency indicators for 39 enterprises

Control

The need for control

Control is the process of measuring and evaluating the actual trajectory of the organization and comparing it with the planned trajectory that allows you to achieve the goal.

The main stages of the control process are:

setting a normative trajectory or base for comparison, as well as the main time stages (control frequency);

Identification of the actual values ​​of the measured parameters (characteristics);

comparison of the actual values ​​of controlled parameters with the base (planned) values; analysis of the scale and causes of deviations;

· substantiation of the need to adjust the planned trajectory (comparison bases);

Implementation of measures that provide reasonable adjustments.

Control begins with the formulation of the mission of the organization, the definition of its goals, structure. The reasons for the deviation of the actual trajectory from the planned one include:

changes in external environment(for example, the emergence of new priorities - the production of public goods, taking into account environmental requirements, new centers of growth);

changes in internal environment(change in technology, organization structure, etc.);

The influence of the subjective factor: the difference in people causes their different reactions to certain events, which makes it difficult to predict the results.

The results of the control are used in making operational decisions until the process is completed. In this case, firstly, the actual state of the organization is determined and compared with the planned one. Secondly, the deviation from the intended path is assessed, including in time, including the lag or advance in development compared to the planned trajectory. For example, the organization's goal is to double sales of product A within two years. The planned trajectory provides for a 40% increase in sales in the first year, but in fact it grew by 60%. The reason for such a positive deviation may be a new segment of consumers of the product, not taken into account in the course marketing research. The results of the control allow you to adjust the initial goal in the direction of increasing sales or reducing the time to achieve the previously set goal.

Types of control

The main types of control are preliminary, current and final.

Preliminary control is carried out at the stage of developing plans and forming an organizational structure. The accuracy of the implementation of certain rules, procedures, instructions for the development of plans, the formation of the structure of the organization is controlled.

Current control includes checking by the manager of the results of the work of his direct subordinates. the main task such control - timely detection of deviations of the actual trajectory (state) from the planned one (absolute and relative values) and providing feedback.

Rice. 2

At the final control, feedback is used after the work is completed, that is, information about the final result is transmitted. Is it possible to correct the identified errors, make the necessary adjustments if the work has already been completed? If not, why then the final control?

The information obtained during the final control is used in future periods - when a similar situation and tasks are repeated. When changing the situation, solving new problems, it is also necessary to take into account the experience already gained. This information should be taken into account in the organization of the motivation of performers.

Control process

The control process includes three main stages: setting standards, or bases of comparison; comparison of actual data with the base; matching actions.

The main requirement for standards is their certainty in terms of value (level) and time. With a long process, it is advisable to set standards broken down by time periods.

In the control process, direct (direct) and indirect assessments are used. In the latter case, distortions are possible. For example, in the structure of consumption of food products by the population, the share of potatoes and bread relative to meat products is increasing. This is not always due to a decrease in the price of bread and potatoes, or the love of the population for these products. On the contrary, the prices of potatoes and bread may even increase, but more slowly than the prices of meat products. Expensive products are being replaced by cheaper ones. Or another example is a decrease in employee turnover. What is the reason - improving the socio-psychological climate in the team, increasing the degree of job satisfaction? Or a general decline in production, rising unemployment and the fear of losing a job?

The objects of control at the stage of comparison can be current results and a reserve for the future. Often these points are contradictory. For example, the share price is determined by current results, depending on the amount of dividends paid. At the same time, it is known that a share is evidence of the shareholder's ownership of a certain share of the organization's property. And the increase in current payments leads to a slowdown in the growth of the value of this property.

Based on the results of the assessment and comparison, it is necessary to make a decision: what is more significant - the damage from the identified deviations and unused opportunities or the costs of responding to the identified deviations? Therefore, it is advisable to leave a certain "corridor of freedom" for controlled parameters and response to deviations that go beyond the boundaries of such a "corridor". For example, general meeting shareholders have the right to decide that any damage, regardless of its scale, is a reason for an extraordinary meeting of shareholders. However, the costs of holding assemblies can many times exceed the possible damage.

The effectiveness of control can be defined as the ratio of the effect (result) of control to the cost of its implementation. The total costs include the costs of measuring, comparing actual data with baseline data, and responding to identified deviations. Therefore, total control, especially with outdated equipment, low work culture, and weak motivation will have low efficiency. For example, with a wide range of raw materials and materials used, the cost of input control is very high. Therefore, it is mainly selective control quality of raw materials, materials and semi-finished products. Quantitative parameters are controlled on the basis of current accounting, inventory.

The information received at this phase should be communicated to its consumers. They can be managers, employees themselves, analytical services, meetings of shareholders, tax authorities, a statistical accounting system

Coordination and regulation

The essence of this function is to ensure the consistency of actions of all parts of the management system, maintaining, maintaining and improving the established mode of operation of the production mechanism.

With the help of this function, tasks related to the division of labor in the management apparatus and the ordering of the production system in case of deviation from the specified parameters are solved.

The goals of coordination and regulation are to establish interaction in the work of production units, managers and specialists, to eliminate interference and deviations from the specified mode of operation.

Regulation - activities to maintain in dynamic system control of production of the set parameters. It is determined by the task of maintaining a state of order, both in the production subsystem and in the control subsystem. This is exactly the function that connects the control system with the external environment.

Coordination is a function of the management process, which ensures, firstly, its continuity and continuity, and, secondly, the interconnection of all functions. The main task of coordination is to achieve consistency in the work of all parts of the organization by establishing rational connections and exchanging information between them.

Introduction…………………………………………………………………2-3

1. Coordination as a connecting process of the organization………………….4-11

2. Essence and tasks of control. Types and control process…………..12-19

Task………………………………………………….………………………20

Test………………………………………………………………………..21

Conclusion…………………………………………………………….22-25

Appendix……………………………………………………………25-29

List of sources used……………………………………30

INTRODUCTION

Each person during his life, one way or another connected with organizations. It is in organizations or with their assistance that people learn, work, overcome failures, develop science and culture, enter into relationships. Organizations carry out human activity. There are no organizations without people and there are no people who do not have to deal with organizations.

An organization is a very complex mechanism; it has its own image, culture, traditions, and reputation. Organizations thrive when they have a sound strategy and efficient use of resources. They are rebuilt when they cease to meet their intended goals. They die when they are unable to perform their tasks. Without understanding the essence of organizations and the patterns of their development, it is impossible to manage them effectively. Why organizations are necessary, how they are created and developed, on what principles they are built, why and how they change - answers to these and many other questions are given to one degree or another by organization theory.

Control is one of the management functions, without which all other management functions cannot be fully implemented: planning, organization, leadership and motivation. Thus, planning must constantly take into account the real possibilities and changing conditions for the functioning and development of firms. Control is designed to provide a correct assessment of the real situation and thereby create the prerequisites for making adjustments to the planned development indicators, both for individual departments and for the entire company.

Therefore, control is one of the main tools for policy development and decision-making that ensures the normal functioning of the company and the achievement of its intended goals, both in the long term and in matters of operational management.

The purpose of the control work.In this control work, will be considered: the basic concepts of coordination and control in the organization and modern developments in this area.

Tasks of control work:

Consider coordination and control as a process of distribution of activities;

Examine coordination mechanisms;

Examine control mechanisms;

Consider coordination in an organization using the example of Daily LLC

Consider control in an organization using the example of Daily LLC

1. Coordination as a connecting process of the organization.

Coordination is the process of distributing activities over time and ensuring the interaction of various parts of the organization in the interests of the effective implementation of tasks. .

The higher the division of labor, the greater the need for coordination. The smaller the staff, the easier the coordination. If the activity in the enterprise is distributed among several departments, then the need for coordination increases. In connection with the distribution of activities between departments, the following types of their interdependence can be distinguished:

1. nominal, when units contribute to general process, but not directly related to each other,
2. sequential, when units are connected by stages production,
3. mutual interdependence, in which mutual regulation is required.

In all these cases, there is a need for coordination, which can be of 4 types:

1. preventive, i.e. aimed at preventing problems
2. eliminating redistribution in the organization,
3. regulating, i.e. aimed at maintaining the existing scheme of work,

Coordination in the organization "Daily" LLC

Currently, in managerial thought, a process approach to management is widespread, which considers management as a process consisting of a number of specific sequential steps - management functions. All management functions are interconnected; each function is also a process, because consists of a series of interrelated actions.

Day-to-day work involves a range of managerial functions. Those. management must be considered as a cyclic process, consisting of specific types of management work, called management functions. AT socio-economic systems, the concept of "function" is also widely applied to the system as a whole, the object and subject of management, individual subsystems and activities. Functions occupy a special place in the management system and play a key role in its formation. Function as a category of management characterizes an essential type management activities or objectively required view relations between people as areas of manifestation of the essence of management.

Functions control system, i.e. management as such, defines only a few basic types of functions: .

A) Planning;

B) Organization;

C) Stimulation / motivation /;

D) control.

Planning is the process of preparing for the future a decision about what should be done, how, when, what and how much resources should be used. The planning function answers three questions:

1. Where is the organization currently located?
2. where does she want to go?
3. how the organization is going to do it.

Organization.

Stages:

1. structural organization(includes authority structure and communication structure;

2. organization of the production process (includes the organization of the work of personnel, work in time, work in space).

Motivation is the maximum satisfaction of the needs of the employees of the organization in exchange for their effective work.

Stages:

1. determination of the needs of employees;

2. enabling the employee to meet these needs through good work.

Control is the process of ensuring that an organization actually achieves its purpose.

Stages:

1. setting standards;

2. measuring what has actually been achieved and comparing what has been achieved against the intended standards;

3. identification of sources of discrepancy and actions necessary to correct plans.

Concept management process applicable to all types of organizations, since the process approach defines only the main general steps in management and provides the opportunity to use them and choose the content depending on the conditions of each particular company.

The implementation of the functions and principles of management is carried out by applying various methods.

Management methods are a set of techniques and ways of influencing a managed object in order to achieve the goals set by the organization.

The word "method" is of Greek origin (translated means a way to achieve a goal). Through management methods, the main content of management activities is realized.

In management practice, as a rule, various methods and their combinations are used simultaneously. One way or another, but all management methods organically complement each other and are in constant dynamic balance.

The focus of management methods is always the same - they are aimed at people who carry out various types of activities. labor activity- on the personnel of organizations (enterprises, companies, firms).

In the system of management methods of the organization, there are:

1. administrative methods;
2. economic methods;
3. Socio-psychological methods.

Administrative methods are a way of implementing managerial influences on personnel and are based on power, discipline and penalties.

Administrative methods are focused on such motives of behavior as the conscious need for labor discipline, a sense of duty, a person’s desire to work in a particular organization, etc. These methods of influence are distinguished by the direct nature of the impact: any regulatory or administrative act is subject to mandatory execution.

Administrative methods are characterized by their correspondence legal regulations operating at a certain level of government, as well as acts and orders of higher authorities.

Organizational impacts are based on the preparation and approval of internal normative documents regulating the activities of the personnel of a particular enterprise.

Administrative influences are aimed at achieving the goals of management, compliance with internal regulatory documents or maintaining the enterprise management system in the specified parameters by direct administrative regulation. Known methods of administrative influence include orders, orders, instructions, instructions, target planning, labor rationing, coordination of work and control of execution.

Disciplinary liability and penalties are applied in case of violation labor law when there is a disciplinary offense, which is understood as an unlawful non-performance or improper performance job duties worker.

Liability and penalties. The material liability of employees is expressed in their obligation to compensate for the damage caused by the guilty action or inaction to the enterprise where they work.

Economic methods are indirect in nature of managerial influence. Such methods provide material incentives for teams and individual workers; they are based on the use of the economic mechanism.

Economic accounting is a method of managing the economy, based on the comparison of the costs of the enterprise for the production of products with the results economic activity(sales volume, revenue), full reimbursement of production costs at the expense of income received, ensuring the profitability of production, economical use of resources and material interest of employees in the results of labor.

Remuneration of labor is the main motive for labor activity and a monetary measure of the cost of labor.

Market pricing is a regulator of commodity-money relations and an important economic tool in comparing income and expenses, prices and production costs.

Securities are the main instrument of the stock market, a non-monetary equivalent of a property right to property, the sale of which is carried out by presenting them for payment or sale.

Sociological methods play an important role in personnel management, they allow you to establish the appointment and place of employees in the team, identify leaders and provide their support, connect people's motivation with end results production, ensure effective communication and conflict resolution in the team. Classification of elements regulated by sociological methods. Social planning ensures the setting of social goals and criteria, the development social standards(standard of living, wages, need for housing, working conditions, etc.) and planned indicators, achievement of final social results.

Sociological research methods constitute a scientific toolkit for working with personnel, they provide the necessary data for the selection, evaluation, placement and training of personnel and allow reasonable personnel decisions to be made. Personal qualities characterize the external image of an employee, which is quite stable in the team and is an integral part of the sociology of personality.

The partnership of compositions is an important component of any social group and consists in establishing various forms of relationships on the basis of which communication between people is organized.

Competition is a specific form of social relations and is characterized by the desire of people for success, superiority, achievements and self-affirmation.

Communication is a specific form of interaction between people based on the continuous exchange of information. Interpersonal communication occurs between different people in the forms of leader - subordinate - employee - friend and other more complex forms of communication between several people.

Negotiations are a specific form of human communication when two or more parties with different goals and objectives try to link different interests based on a well-thought-out conversation (dialogue) scheme and, as a rule, avoid direct conflict.

Conflict is a form of confrontation between the opposing sides, which has its own plot, composition, energy, which, in the course of action, transforms into a climax and denouement and ends with a positive or negative solution to the problem.

Psychological methods play a very important role in working with personnel, since they are aimed at the specific personality of the worker or employee and, as a rule, are strictly personalized and individual. Their main feature is the appeal to inner world a person, his personality, intellect, feelings, images and behavior in order to direct the internal potential of a person to solve specific problems of the enterprise.

Psychological planning is a new direction in working with personnel to form an effective psychological state enterprise team. Methods of psychological influence are among the most important elements of psychological methods of management. They concentrate all the necessary and legally permitted methods of influencing people for coordination in the process of joint labor activity.

Suggestion is a psychological purposeful impact on the personality of a subordinate on the part of the leader with the help of his appeal to group expectations and motives for inducing work. Persuasion is based on a reasoned and logical impact on the human psyche to achieve goals, remove psychological barriers, eliminate conflicts in the team.

Imitation is a way of influencing individual worker or social group by a personal example of a leader or innovator of production, whose behavior patterns are an example for others.

Engagement is psychological trick, with the help of which employees become accomplices in the labor or social process, for example, the election of a leader, the adoption of agreed decisions, competition in a team, etc.

Motivation is a positive form of moral influence on a person, when positive traits employee, his qualifications and experience, confidence in the successful completion of the assigned work, which allows to increase the moral significance of the employee in the enterprise.

Daily LLC uses a modern trade marketing system based on active sales to promote goods. Trade marketing requires special knowledge of sales techniques, so the management of Daily LLC pays great attention to staff training.

Operational accounting is the concentration and analysis of information reflecting the implementation of various economic operations of the enterprise. Operational accounting data is used for the day-to-day current management and management of the enterprise. Operational accounting and control over revenue and profit is carried out on the basis of primary accounting documents.

Accounting and all records of business transactions are maintained using the 1:C Accounting 8.0 program. According to the synthetic and analytical accounting of profit and loss, a quarterly and annual reporting about financial results and their use - Form No. 2 "Profit and Loss Statement".

2. Essence and tasks of control. Types and process of control.

Any successful activity trade organization depends on the effectiveness of the control system.

The word "control" is borrowed from French. There is no complete semantic analogue of this word in Russian.

Control means:

1) checking someone or something to make sure something is in line;

2) supervision, supervision for the purpose of verification;

3) testing knowledge, properties, to determine their suitability for something.

Thus, in a simplified sense, control is purposeful practical actions that allow you to make sure that something is correct.

Such actions, of course, do not arise by themselves or in some supernatural way. Control, as you know, is carried out by people through structures specially created for this purpose, endowed with certain powers. Powers give power, including governing bodies. Power is the legitimate source of all control. Power influence is a relationship in which people, social institutions for various reasons (material, economic, social, political, and others) voluntarily (consciously) or under duress (will, authority, law, violence, etc.) recognize the supremacy of other people.

It is no coincidence that American management experts argue that the word "control", like the word "power", gives rise primarily to negative emotions. For many people, control means, first of all, restriction, coercion, lack of independence, etc. - in general, everything that is directly opposite to the freedom of the individual. Because of this persistent perception, control is often misunderstood. If you ask what control means for a manager, then most often people will answer you - this is what allows you to keep employees within certain limits. One of the aspects of control really is to enforce obedience to something. However, to reduce control simply to some kind of restrictions that exclude the possibility of actions that harm the organization and force everyone to behave in a strictly disciplined way would be to lose sight of the main task of management. Control is the process of ensuring that an organization achieves its goals.

The control function includes: collection, processing and analysis of information on the actual results of economic activities of all departments of the organization, comparison with planned indicators, identification of deviations and analysis of the causes of these deviations; development of measures necessary to achieve the intended goals. In connection with this, control is considered not only as fixing deviations, but also as an analysis of the causes of deviations and identifying possible development trends. .

Control elements are:

1. The subject of control is a specialist or a group of specialists performing control functions in the presence of appropriate powers.

2. Object of control - a component of the organizational system in respect of which control is carried out.

The objects of control include:

Resources of the organization (material, labor, financial, information and others);

processes;

Management products.

3. Subject of control - characteristics of the object of control.

4. Standards of control - specific results, the degree of deviation from which is measurable. The indicators defined in the instructions, descriptions, quality requirements and others can be used as standards.

5. Control procedure - a series of successive actions to carry out control.

6. Methods of control are the methods and methods of its implementation.

7. Means of control - everything that is used in the process of control. These include measuring instruments, diagrams, employee reports, estimates, budgets, and others.

Types of control: .

Preliminary control labor resources carried out at the recruitment stage.When controlling labor resources, an analysis is made of professional and business knowledge, skills that are necessary for the implementation of the project (level of education, work experience practical work, qualifications, etc.).It is achieved through a thorough analysis of those business and professional qualities and the knowledge they need to carry out their respective job responsibilities and select the most trained and qualified personnel. Therefore, the task of personnel services is to carefully study the newly hired employees, their professional suitability, and select the persons most suitable for the upcoming work. Such control is carried out on the basis of predetermined requirements for each category of workers. Its main tools are all sorts of tests, interviews, and exams.

current controlusually exists in the form of strategic and operational control.

Strategic controlas an object, it uses the efficiency of using the organization's resources in terms of achieving its main goals and is carried out not only in terms of quantitative, but also in terms of quality indicators. The process of strategic control is reduced to the collection, processing and evaluation of information on the level of labor productivity, the introduction of new working methods, technologies, and the like, both in the organization as a whole and in its divisions.

operational controlfocused on current trade (production) and economic activity.

Internal and external controlare often applied in a certain proportion at the same time, depending on the type of obligations:

From the style of managing the organization (with an authoritarian style, external control prevails; with a democratic one, internal control);

From the ability to obtain a reliable assessment of the results (if there is such an opportunity, then external control is preferable, if not, internal control);

From the nature of subordinates (for unscrupulous and inaccurate workers, external control is preferable; for conscientious - internal);

From the microclimate in the team (if favorable - external control, which will allow to smooth out or prevent conflicts in the team by will);

From the accepted system of remuneration according to the results of activity (with individual forms of work, external control prevails; with collective forms, internal control).

JSC "Daily", which has a long history of formation and development. Being one of the largest production associations both Penza and Russia, the enterprise under study is of interest not only from the point of view of its production activities but also managerial and behavioral aspects.

Daily LLC has a complex organizational structure. The director general directly manages the enterprise. The management of functional areas is assigned to directorates that have their own line managers. Directorates, in turn, include a number of functional units (departments, administrations, departments, departments, bureaus, groups, and others). As an example, I took the directorate for property management of the organization and one of its functional units - the department for managing contracts for the maintenance of property. The purpose of the department is to maintain contracts for the maintenance of property, to ensure reliable, timely, complete and high-quality accounting of expenses for the maintenance of property, as well as to prevent business transactions that do not comply with the law, the policies of the enterprise, which are unprofitable for the enterprise.

In the organization as a whole, preliminary control is used in 3 key areas - in relation to human, material and financial resources.

In LLC "Daily" the main means of preliminary control in the field human resources is to establish the minimum acceptable level of education and work experience in this field, conducting interviews to determine professional suitability and psychological qualities hired worker.

In addition to human resources, LLC "Daily" carries out mandatory preliminary control of the material resources used by it. In this area, control is carried out on the basis of developed standards for minimum acceptable quality levels and physical checks of the compliance of incoming semi-finished products with these requirements. In order to ensure this compliance, this organization uses a letter of credit form of settlement with suppliers, which allows not to pay and return low-quality material resources.

The most important means of preliminary control financial resources used by LLC "Daily" is the budget, which also allows you to implement the planning function. The budget is a control mechanism in the sense that it gives confidence that when a firm needs cash, it will have it.

By order of the General Director, a list of responsible persons entitled to issue permits for certain business transactions is fixed, and access to property, consumables, funds, as well as to accounting documentation is also carried out with the permission of the organization's management, drawn up in writing. An agreement on full liability has been concluded with each financially responsible person.

At the end of each year, an extended meeting of the General Director with the heads of all directorates is held to discuss the achievement of the planned annual goals. This procedure allows the CEO to evaluate the realistic nature of the plans, as well as to obtain information about the problems that have arisen and formulate new plans in order to avoid these problems in the future.

At the level of the department I am considering, the control scheme is as follows. Every day, the head of the department holds meetings with the team leaders and receives information about the actual results of the work of his department.

Plans are being made for the coming days.

All documents passing through the employees of the department must first be endorsed by the employee responsible for the document, then by the head of the group, then by the head of the department, and only then by the head of the directorate. Taking into account that the enterprise has a very large volume of workflow, this process usually takes a very long period of time. Contracts concluded by our department go through the same scheme with the addition of a visa from the financial department, lawyers, and only then get signed by the general director. Although the enterprise has introduced a workflow schedule, the deadlines for it are very “lame”.

Based on the above, the following conclusions can be drawn:

A long chain of commands and the duration of the approval of documents at all levels of the hierarchy is a significant disadvantage of this type of control, but on the other hand, the risk of making rash decisions is reduced.

A task . Your organization is about to purchase an electronic device necessary for product control. The device may turn out to be produced by one of three enterprises, and it is not known in advance which one. Usually, 60% of devices of enterprise A, 30% - of enterprise C, 10% - of enterprise B go on sale. Accordingly, the probability that the device will work for the entire warranty period without breakdown, for various factories is: for enterprise A - 0.9, for enterprise C - 0.6, for enterprise B - 0.8. What is the probability that the device purchased by the company will work for the entire warranty period without breakage?

Solution:

The organization is going to purchase an electronic device necessary for the control of products.

A i – production of an electronic device by one of the three enterprises ( i - 1,2,3).

F – the electronic device does not require repair during the warranty period.

Let's find the probability:

P(A 1 )=0.6; P A 1 (F ) =0.9;

P(A 2 )=0.1; P A2(F)=0.8;

P(A 3 )=0.3; P A3 (F) =0.6.

Let us determine the probability that the device purchased by the company will work for the entire warranty period without breakage using the total probability formula:

P(F) = 3 i=1 P(A i ) * P Ai (F) = 0.6*0.9+0.1*0.8+0.3*0.6=0.54+0.08+0.18=0.8 = 80%.

Answer: the probability that the device purchased by the company will work for the entire warranty period without breakage according to the total probability formula is 80%.

3.Test. Control is a process that ensures:

1) achievement of the goals of the organization;

2) coordination of interaction within the organization;

3) motivation for activities to achieve goals.

Answer:1

Control is a process that ensures the achievement of the goals of the organization

It is needed to detect and resolve emerging problems before they become too serious, and can also be used to stimulate successful performance.

CONCLUSION

The organization is an object of management in which the personnel is in constant interaction. To eliminate opposition, parallelism and ensure synchronization in the work of various parts of the organization, coordination is used.

Coordination is the process of distributing activities over time and ensuring the interaction of various parts of the organization in the interests of the effective implementation of tasks.

The higher the division of labor, the greater the need for coordination. The smaller the staff, the easier the coordination. If the activity in the enterprise is distributed among several departments, then the need for coordination increases.

In conclusion, we can conclude that Daily LLC continues to develop, turning into a stable and effective organization, which is able to compete in the Rostov market in the field of sale of consumer products, focused on customer requirements and high quality products. For all time of work commercial enterprise LLC "Daily" has established itself as a reliable partner, a financially stable company.

In conditions modern business The competitiveness of any enterprise, regardless of its size, depends primarily on the quality of its products and the commensurability of its price with the quality offered. High quality products that meet consumer expectations is an important factor in making decisions in favor of buying exactly this product or services.

In conclusion, we can conclude that this trade enterprise, like any other, has both internal (staff turnover) and external problems (competition, administrative barriers). Therefore, in order to provide more effective work enterprises and obtaining higher profits, you need to:

1) to achieve staff development;

2) reduce staff turnover;

3) more clearly organize the work of the warehouse of the enterprise;

4) introduce new commodity groups;

5) expand the sales markets for products, paying more attention to the regional market;

6) to revise the pricing policy.

Unforeseen circumstances can cause an organization to deviate from the main course originally set by management. And if management fails to find and correct these deviations from the original plans before serious damage is done to the organization, the achievement of goals, perhaps even very survival, will be jeopardized.

Control is the process of ensuring that an organization actually achieves its goals. There are three aspects of managerial control: Setting standards is the precise definition of goals to be achieved within a specified period of time. It is based on the plans developed during the planning process. The second aspect is the measurement of what has actually been achieved over a certain period and the comparison of what has been achieved with the expected results. If both of these phases are performed correctly, then the management of the organization not only knows that there is a problem in the organization, but also knows the source of this problem. This knowledge is necessary for the successful implementation of the third phase, namely, the stage at which action is taken, if necessary, to correct serious deviations from the original plan. One possible action is to review the goals to make them more realistic and relevant to the situation.

To improve the performance of all management functions, it is necessary to implement a carefully thought-out organizational policy at the enterprise.

Managers must correctly define, understand their goals, set goals for staff in order to identify and refine the initial data, find out the strengths and weaknesses of the system and use them effectively. The manager must constantly monitor the goals and the results of their achievement. In the process of management, ongoing process coordination and determination of mutual compliance of goals and results.

A properly organized control system ensures a clear and well-coordinated work of the entire organization, helps to carry out a more thorough selection of personnel, prevents mistakes, abuses and fraud on the part of the employees of the organization, which saves financial and material resources and contributes to work in the future.

Excessive control must be avoided, otherwise it will absorb all the attention of subordinates and lead to complete confusion and collapse. Managers-supervisors should not check work more often and more carefully than required. Control should set stringent but achievable standards. If the standard is perceived as unrealistic or unfairly high, then it can destroy the motives of employees. Subordinates should be rewarded for reaching the standard. There is a clear relationship between performance and rewards. If workers do not feel this connection, or feel that the reward is unfair, then their productivity may decline in the future.

Control must be effective, must ensure the achievement of the goals of the organization, have a strategic focus. It should be results-oriented, timely and cost-effective. Poorly designed control systems can make the behavior of employees oriented towards them, i.e. people will strive to meet the requirements of control, and not to achieve goals. Such influences can also lead to the issuance of incorrect information. Control allows you to identify problems and adjust the activities of the organization accordingly before these problems develop into a crisis.

Application

a brief description of enterprises

LLC "Daily" has been operating in the food market of Penza since May 7, 2009. All this time, the company has been developing and continues to develop, turning into a stable and efficient organization capable of competing in the Rostov market in the field of selling consumer products, focused on customer requirements and high quality products. For all the time of its work, the trade enterprise "Daily" LLC has established itself as a reliable partner, a financially stable company.

The Daily Limited Liability Company began operations in February 2009. LLC "Daily" was formed as a result of the reorganization of IP "Petrova". February 14, 2009 the company received a certificate of registration with the federal tax service with the assignment of a taxpayer identification number. its official commercial activity the company began in May 2009 with entering into a single State Register legal entities. The company was established as a wholesale and retail trade company. The company is registered at the address: Penza, st. Molokova, d. 81.

The main goal of Daily LLC, according to the Charter, is to make a profit, meet the needs of customers, expand in the region, create new jobs, reduce unemployment, develop social structure cities and regions.

The main task of the society is to meet the needs of the population in goods, products, works, services.

The main subject of activity of Daily LLC is wholesale flour and confectionery products. Additional activities of the company are:

production bakery products and long-term storage flour confectionery;

wholesale and retail fruits, vegetables, potatoes;

wholesale and retail trade in dairy products;

activities of road freight transport;

organization of cargo transportation;

other types of activities not prohibited by the current legislation of the Russian Federation.

The company can carry out foreign economic activity, including with the CIS countries.

Daily LLC, in addition to the above, may engage in certain types of activities, the list of which is determined by law, subject to the provision of a special permit (license) to organize this type of activity.

To ensure the activities of the company in accordance with the law, the authorized capital of the company is formed. The authorized capital is formed from the contributions of the founders. Minimum size the authorized capital for an LLC is 100 minimum wages (10,000 rubles). In accordance with current legislation at the time state registration a legal entity, when opening a bank account, it is necessary to pay at least 50% of the declared authorized capital. The rest is paid within one year from the date of state registration. Contribution to the authorized capital of the Company may be monetary funds, securities, other things or property rights, or other rights having a monetary value. The amount of the authorized capital of Estel LLC is 10,000 rubles, which consists of 100 shares with a nominal value of 100 rubles each.

The founders of LLC "Daily" is an individual.

The property consists of the contribution of the founder - this is the common share property of the founder. At the time of the establishment of the enterprise, the statutory fund was 10,000 rubles.

The authorized capital of Daily LLC is formed by the sole founder represented by L. V. Bezyaeva. The founder is CEO Daily LLC.

The organizational and legal form of the enterprise is a limited liability company. According to federal law“On Limited Liability Companies” dated February 8, 1998 No. 14-FZ, LLC members are liable for obligations only in the amount of their contributions and are not liable with personal property. Estel LLC is formed entirely as a private company. Society is legal entity, has an independent balance sheet, seal, stamps, forms with its name, a trademark registered in the prescribed manner.

The Daily company has been operating in the Penza market for more than 5 years. Nevertheless, the company firmly consolidates its position in the market of the Penza region and has great development prospects. This is due to the fact that Daily LLC is one of the few firms that purchases goods directly from manufacturers. The company sells very a wide range of goods highest quality at prices that are of interest to both wholesale and small wholesale buyers. In addition, the "Daily" has a good developed system logistics, which allows the delivery of goods "from 1 box" on time and with minimal quantitative and qualitative losses.

Daily LLC is a distribution company and represents the best confectionery factories in Russia and the CIS.

Thus, the company has taken a worthy place among the companies in Penza that sell similar products. The company makes the main bet on the quality of products, because. the largest part of the consumer group of the sold goods falls on children. The company continues to develop new markets and expand the range of products.

LIST OF USED SOURCES

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2. Daft, R. Management: Textbook / R. Daft. - St. Petersburg: Peter, 2013. - 656s.[p.65].
3. Ignatieva, A.V. Management: Educational and practical guide / A.V. Ignatieva, M.M. Maksimtsov, I.V. Vdovina, E.V. Dotsenko. - M.: Vuzovsky textbook: INFRA-M, 2011. - 284 p. [ pp.57-66].
4. Modern Management: Textbook / Ed. prof. MM. Maksimtsova, V.Ya. Gorfinkel. - M.: Vuzovsky textbook: INFRA-M, 2012. - 299 p. EBS "ZNANIUM".[c.53].

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Audit- procedure independent evaluation activities of an organization, system, process, project or product. Most often, the term is used in relation to the verificationfinancial statementsorganizations in order to express an opinion on its reliability.

Distinguish between operational, technical, ecological, quality and other types of audit. Separate types audits are close in value to certification . These types of audits should be distinguished from auditsfinancial reporting.

Monitoring — a continuous process of monitoring and recording the parameters of the object, in comparison with the specified criteria.

Accounting - the necessary information base of the manager. His the main objective- providing reliable information about the course and results of the company's activities, which is the basis for the adoption management decisions.

total called the control of the activities of the entire organization as a whole. It is usually used in small companies, with small production volumes, when it is possible to control the work of almost every employee. Despite the apparent flawlessness of this approach to control, it does not always justify itself. Firstly, total control is too costly, and secondly, it often causes a negative reaction or a misunderstanding of the goals of control on the part of the organization's personnel.

Accounting and control as a function of a manager

If we approach management from the standpoint of a process approach, then we can consider management as a sequence of stages: the development and adoption of decisions, the organization of their implementation, motivation and control. In this list of stages, accounting and control are, as it were, the final functions of the management cycle. This is an activity that allows you to evaluate the results achieved and compare them with the decisions that were made at the beginning of the management cycle. Accounting and control allow you to make the necessary adjustments to all other management functions, taking into account the actual results obtained. It is possible to represent this function in the form of some system in which there is a subject, an object and an object. Subject- this is the employee or group of people, or technical means, or organizations that collect information about the results achieved, evaluate these results, analyze the reasons for the deviation of the results from the planned management decisions, develop measures to correct the actions of the company and the management decisions themselves. The subject can be located inside the company and outside it, so we can talk about external and internal accounting and control. An object- this is the person or group of people, part of the firm or the firm as a whole, whose performance is measured and evaluated. Finally, subject- this is the aspect of activity to which the function of accounting and control is directed. It must be said that accounting and control can be considered as a single function, or as two sub-functions as part of a certain general function. The second approach is more productive both from the point of view of theory and from the point of view of management practice. This makes it possible to more clearly classify each of the types of activity according to the relevant criteria, to determine the specific forms of this activity depending on the classification feature. First of all, if we consider accounting, then it is customary to talk about statistical, accounting, operational and managerial accounting. If we are talking about control, then here we need to talk about production control and managerial control. Production control is operational control and managerial - strategic. Each of the types of accounting and control has its own specifics, which relates to information, the frequency of measurements, methods of processing information, the nature of the use of the results obtained. Management accounting is a special type of accounting that will allow managers to better understand the activities of their firm. Unlike statistics and accounting management accounting is regulated solely by the internal needs of management. In this regard, the scope of management accounting is much broader than statistical and accounting. There are no prescribed forms, indicators that should be examined, it all depends on the need. The scope of management accounting includes not only actually achieved indicators, but also planned indicators. The scope of management accounting includes not only those events that have already occurred in the company, but also those events that can still happen. Management accounting, unlike accounting and statistical accounting, will be introduced in real time, i.e. as the need arises. This is necessary so that the information obtained in the accounting process can immediately be used in the management process. Another feature of management is that all indicators with which it operates must necessarily be comparable and integrable horizontally and vertically, i.e. this accounting should be transparent, the company should be in front of the manager "at a glance". Abroad, this accounting is well-established, and when foreign auditors come to our firms, they declare that they can’t advise anything, because you don’t have transparent accounting, but there are some bastards that are completely indecipherable and it’s impossible to understand where the funds went . Putting such an account in the company is not a matter of one year. A lot depends on the qualifications of senior managers, on their ability to formulate tasks for management accounting. Unfortunately, our managers do not know how to correctly set tasks, what do they need, what goals, what aspects of the activity should be reviewed.

Control can be classified according to the phase of the controlled process: input or preliminary, current control, subsequent or final control. According to the girth of the object, it can be continuous or selective, according to the time of measurements - systematic, periodic or one-time. By itself, control activity can be represented as a process that has a number of stages. First stage is the setting of standards, i.e. some normative values ​​for the measured results and the definition of limits of permissible deviations from these standards. Second stage is the measurement of results and their comparison with standards. Third stage– explaining the reasons for deviations and deciding on the next steps. These actions may relate to the activity of the controlled object itself, or may relate to the normative values ​​of the result, i.e. require revision of these results. In order for control in the company to bring a useful effect in management, it is necessary to correctly build reporting, the control system itself. In a market economy, as can be seen from the experience of foreign countries, the following management reporting systems are used: a reporting system for responsibility centers, a reporting system for key control points, or key results, a reporting system for goals. The most important organizational forms intra-company control is: control by production cost centers, control by profit centers, by centers of capital investment. Every company has different types activities: some activities bring the company the main profit, others are necessary for the normal functioning of the company, but bring only costs, the third type of activity is developing, which requires capital investments from the company. In order for there to be effective control, different systems for evaluating and tracking results for these units are needed.

AT Russian practice it is possible to identify several directions for improving control, which are associated with the remnants of the past. 1) expanding the range of controlled indicators - little attention is paid to the problems of monitoring scientific research, development, monitoring the state of personnel, and stimulating personnel. 2) Equipping the control with modern technical means. Here the problem rests on the lack of money for firms to purchase the necessary equipment, staff training. 3) Accounting for the behavioral aspects of control. Any activity to control the results is sensitively perceived by people, because based on the results of control, some decisions are made regarding stimulation, further work. Situations may arise when people deceive the controller by providing him with the wrong information, hiding something. If too much is controlled, it can make people angry and physically tired. It is necessary to find such forms that would be understandable and approved by the staff, so that it is clear that this is necessary for the benefit of the company, for the benefit of each employee. Management theory has formulated some properties that should distinguish effective control. It is customary to refer to these properties: the strategic orientation of control, compliance of control with the object and subject, timeliness of control, reasonable simplicity, connection of control with other management functions, reasonable cheapness or economic efficiency accounting and control activities. In the context of the transition to the market, particular importance should be attached to accounting and control over financial results in Russian firms, because in this area the features of a market economy are most pronounced. Financial control, or checking financial results - this is called an audit. Financial control is control over financial reporting firms, assessment of the correctness of the preparation of financial documentation, determining the reliability of the information contained in this documentation, compliance with standards, analysis of the financial position of the company. Under analysis financial activities First of all, such indicators as turnover, liquidity, profitability are considered. To do this, use the company's balance sheet, income statement. Moreover, for the purposes of analysis, special systems of indicators are built. These systems are hierarchical relationships of the scheme financial indicators. One of these indicators is considered as the main one, and all the others are adjusted to it. The system of indicators is based on the basic models that were developed by Western firms, in particular, the model of the DuPont concern's system of indicators is very widely used. This system of financial indicators, at the top of which is the indicator - return on invested capital. Sometimes profitability or liquidity is taken as the main indicator. When building a system of indicators, the most important criteria are such as the ability to condense information on financial performance, the ability to show how close the company has come to the goals that it had at this reporting stage. The scorecard model should match the profile of the firm. Audits are often carried out for external users: tax authorities, etc. It is very important that the company develops the need for managers to constantly monitor the financial situation. Why internal audit is needed - small firms are not always able to conduct a qualitative analysis of the financial situation, so they have to resort to the services of consultants.

The purpose of control is:

1) identifying weaknesses and errors in the production and management process, correcting them in a timely manner and preventing repetition;

2) ensuring compliance between the planned plans and ongoing activities.

The object of control are:

- means and objects of labor;

– staff;

- production and management processes.

For control it is necessary:

1) the existence of plans, since it is impossible to determine the effectiveness of someone's activity if its goals are unknown;

2) the presence of an organizational structure, since in order to control it is necessary to know who is responsible for this area of ​​work.

In general, the control process should go through the following stages:

1. Definition of the concept of control (comprehensive system of control "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:

- objects of control (potentials, methods, results, indicators, etc.);

- verifiable norms (ethical, legal, industrial);

– subjects of control (internal or external control bodies);

- control methods;

- the scope and means of control (full, continuous, selective, manual, automatic, computerized);

– timing and duration of inspections;

- 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 on 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.

There are three main types of managerial control:

1) preliminary;

2) current (operational);

3) final.

Preliminary control is carried out before the start of the activity during the definition of its goals and implementation plans. The purpose of such control is to determine the optimality of the developed plans by modeling future activities.

Current control is carried out from the beginning of the activity until the moment the result is obtained. Its goal is to detect deviations from the planned plans and standards in time.

The final control is carried out after the execution of any program. Its purpose is to obtain information about the activities of employees who need to be encouraged for the results achieved.

In managerial control, the following types of standards are used: natural, cost, capital, income, program, intangible, target.

Controlling (from the English control - leadership, regulation, control) is a new concept of management generated by the practice of modern management.

One of the main reasons for the emergence and implementation of the concept of controlling was the need for system integration of various aspects of business process management in organizational system(i.e., in an enterprise, in a trading company, bank, body government controlled and etc.). Controlling provides a methodological and instrumental base for supporting (including computer) the basic functions of management: planning, control, accounting and analysis, as well as assessing the situation for making managerial decisions.