The control is defined as the identical function of the planning often he Is the last link in the traditional functions of the management.
The part of the control in the conception Controlling consists first of all in checking or all intermediary functions and processes assured the realization of the aims, tasks and duties which were qualified by functions the planning. The essence of controlling depends on comparing planned aims, norms, standards with their actual realization and identifying „bottle-neck” and undertaking corrective workings, liquidating to step out can during the of the realization of the deviation from put patterns.
Controlling recommends so that the course of the control is holds according to the definite pattern:
Both in the traditional formulation of the function of the control as and in the conception Controlling, the control one can not treat as the spontaneous function of the management, because she is closely dependent on from remaining functions. Function this is utożsa often mistakenly ¬ name from in his classic formulation.
Controlling is not interested in the concrete worker control directly treat the opinion of the realization of the whole task captured in the plan. Controller and operating Managers should treat the control in categories the realization the conception Controlling, which through their instruments on the crew planned tasks, and this which they encounter on well-founded difficulties in you ¬ being dying tasks, he helps by the introduction of corrective workings and. Such approach reduces the risk of the activity and the efficiency of the realization of tasks enlarges, he allows to perfect skill and the qualification of the studio their better commitment
in the process of the realization of aims and strategy.
The control the held within Controlling this control of functioning the systems dependent his co-ordination. We control this, from attention on her the character, can qualify the name supervision, which can be held as:
Having the influence on his Controlling does not replace the internal control, and only holds the functions in the relation to the system of the control, ¬shape and the effectiveness of supervisory workings. This limitation of certain functions marks (especially supervisory) the control, near simultaneous sharpening the requirements in the reference to the usefulness of the settlements of the control of future tasks.
The difference between control and consists in this that controlling shows decidedly larger and active the and not only formal relationship with the process of the planning. To hug co-operation in the range of working out and the correction of the system of plans, norms and standards and applying him, and also effective methods and techniques maybe – in the process of the planning. The control moreover penetrates in the realization of factual processes about how much deeply he uses the existing system of information then controlling takes the part the system of information, in this – the suitable set of instruments for own needs.
There is the assurance of procedures regulating except prepared practically plans of the activity of the organization and control realization set on the of plans necessary fulfilment.
Manageresses make sure in what degree thanks to the control plans are filled and appointed aims are achieved. Process this is set on monitoring the activity, and lets on making the decision in the case of the pronouncement of unfavourable deviations (difference between realization and plans) what to the correction of deviations or plans. The control of the realization of plans can be carried out before beginning the realization, during the of the process of the realization or after the fact. One can from here also distinguish the various types of control: control outdistancing, control the current manageable control.
The control outdistancing
This is The most desirable form of the control, because she prevents the problems which did not step out yet. He however possible is not always to the execution. The premises testifying about the unfavourable tendencies whose influence has to be leveled what steps out only in some cases exist have. The coupling outdistancing has to assure levelling the influence (this possible about how much is) registered deviations on the achievement of aims and the realization of the plan in the longer temporary horizon. Necessary is also the assurance of the informative system delivering in the proper time exact information about unfavourable deviations and also suitable of plans to proper utilization of this type of the control (resulting the plans of the lower level from the plans of the higher level). That is why one uses two remaining methods of the control the most also often.
The current control (workings)
He is made during the course of the process whose results are the object of interests. The noticed problem is corrected on up to date, before the process will reach the end. This the type of the control is used in the productive process (when the current production of the machine does not answer standards he moves actions regulating the process). Direct supervision is The most well-known form of the current control over workers. Control such is necessary sometimes, but as a rule should oneself avoid her, leaving the more liberty to the worker. He turns out for that the resignation of on the thing of the control of the results of his work worker current control brings considerable elevation of his efficiency.
The manageable control (results).
He is The most popular type of the control. He consists in undertaking regulating actions just after registering the actual realization. One can now say, that this come late working is, control this delivers however important information about the effectiveness of the planning. When large deviations step out among plans and realization, information this can be used constructing new plans, so, they were more effective. Superiority this the type the control over previous there is elevation of performers justification.
The creation necessary is in the process of the management of procedures enabling the comparison of values planned with their later realization. Exact and delivered in the proper time information about the pronouncement of unfavourable deviations should is related with the analysis of deviations under the angle of detection of their causes. The causes of the deviations of the twofold kind step out can. The mistakes are this in the planning or mistakes in the realization of plans. In the undertaking of workings aiming to the removal of causes necessary is to both cases. The control of the realization of plans is also used to the control of the different kind. Because of this, that operating plans are the result of the shift of strategic plans on the short periods of the time, the individual spheres of the activity and detailed financial parameters, you still should have plans and long-term aims on the regard near the of partial plans.
Should so correct plans still near the pronouncement of unfavourable deviations not realized, the desirable sizes of suitable parameters would by in the longer period to be reached despite all.
Controlling the level of deviations among realization and plans gives on the exit very important information. He is her the opinion of the activity of the enterprise and information about the necessity the antenna matching of plans on future in the aim of behaviour of received limits, resulting from more general plans. First the group of information is got for the help of the analysis of deviations and relates to pasts entirely (he defines himself her as the manageable coupling). Analysing the level of deviations makes possible the precise qualification of the causes their of appearing. One can find the concrete organizational mobile phone which caused appearing deviations thanks to him. One can qualify if plans resulted from mistake and person their executing after the more far analysis or also the planner mistake.
For example, appearing deviations in the plans of the sale can have causes connected with the planned sale or from the planned production by productive departments. Can the answers on the question which from passed causes caused appearing deviations in the sphere of the sale to get through controlling the realization of the plans of the production. If the lack is deviations among plan and realization, you should then accept that the causes of deviations on the sale lie after the side of responsible sections for the sale.
In the moment of appearing the deviations in the production, one analyses next plans then, in the aim of retrieval of the causes of deviations. Second team of information resulting from the level of deviations influences the modification of the level of the plans of the next periods. The analysis set on, the coupling outdistancing causes balancing results. Process this is different nothing how the analysis of deviations on the higher level. Detailed plans result from received in plans general limits. Appearing deviations in detailed plans attracts for oneself the reaction also letting appearing deviations in general plans. This results in the necessity of the realizing the detailed plans whose realizacji were not begun in the aim of behaviour of received limits yet. Such system of the control does not serve only-controlling, but in the larger degree prevention of the received foundations. The deviations of general plans should is detected earlier, in the measure of the possibility yet before their pronouncement, on the basis of balancing the eviations of detailed plans.
The possibility of the control of plans is the very important feature Controlling. Through. we are able to qualify the analysis of deviations what makes possible them the counteraction in more far periods the causes of their rise. The more important tool exists however, enabling execution of the analysis of deviations under the angle their of the direct influence on the future, that is on tactical or strategic plans. This team of information defines oneself as the coupling outdistancing.
Team of such information gives the very detailed painting of the firm, the enabling tracing changes in her setting. Uniting these data with the analysis of the external situation, the management receives the very essential base of the reference for formulating the steps on the future. The coupling outdistancing the lets-possibility of quick reacting on appearing deviations, enabling correcting these deviations in future periods.
He distinguishes himself following stages in the process of the control:
After checking or efficiency is peaceable with norms, the manager of The centre of the responsibility decides on the undertaking of possible workings correcting, when considerable deviations step out from the plan or the received norm, he does not undertake any intervention relatively when these deviations are insignificant.
The control is one of his elements in the activity Controlling. The specific of the control within Controlling results from his the features, which talks over. The control has the hierarchic character here: one takes into account strategies, aims, tasks
and the level of their realization, undertaken workings correcting and occurrence of deviations. The supervisory functions of the control undergo the limitation, and the meaning of settlements used to establishing workings helping achieving strategic aims grows up. Applied systems moreover the range of the control are hugged: planning, control, control in the narrow meaning, informative the and co-ordination between these systems.
Function this is the influence on the subordinate staff. He consists in the approach the management of the firm to the worker, penetration in his the system of needs and of the conditions of the work and the choice of The best way of the control, the done by him work thanks to what can happen the basis of the realization of the aims of the firm, and the same of his needs. The low level of the justification or her lack, appearing at the worker the fall of the interest for the done work cause negligence, lack of honesty, and the lack of the concentration, what he is reflects on the shape of the whole firm in the consequence.
Controlling in the range of motivating workers represents the opinion, that introduction of all workers with cells, mission and the strategy of the firm and plans by them is The best way of motivating workers realized (that is operating plans) so they would by entirely to be turned on in the realization of plans and enough they felt their active creators.
This also relates to the creations of the pay justification to the rational (effective) working. The introduction Controlling, and in his frames of The so-called centre of the responsibility, also called the economic centre, he requires addition of many and changes in the management the enterprise, and every he also goes the system of motivating the pay for this.
The whose centre of the responsibility already funk, they show that creating the motivational system was holding stages. Stage first related to the changes of principles / the systems of rewarding at all. One need these changes she resulted from the fact that these systems had not answering on new challenges because they lost effectiveness as the tool of motivating. This was for the matter of the large number of the components of rewarding, the regulation bonuses of the due meringues of the regard on achieved results, unsuitable reports. The reconstruction of these systems went in the direction of enlarging their and efficiency. The pays make up the element of the worker income and they are also under ¬ the pond component of the costs of the work. Therefore you should care about the „turn” of these costs through got effects creating pay solutions. Turn this would by to be guaranteed, should give the centre on rewards, what marks, that „every one zloty spent on pays is to turn
in the figure of effects in the larger height than gold l”, and this is possible then when the pay is the reward for the work, and not for the existence in the work. However restore to pay solutions, you should have specified the relationship of the pay with the work.
In the details of the change of the systems of rewarding the tail ¬ gały among others on:
The change of the principles of rewarding caused, that in sys ¬ pay temie stepped out only the components which have the relationship with the done work tj. principal pay and bonus or prize and components guaranteed the code of the work. The level of principal pays was established on the basis of the pricing of the (valuing) of the work what assured suitable pay reports between individual of the work.
After the change of principles / the next stage of the works in which was focused on the the systems of rewarding followed ¬ rze of The most suitable system of the justification the on the needs of The created centre of the responsibility. The experiences of enterprises show that these systems differed and one can group them as follows:
The form of motivating of the pay which begins and which he is applied in the reference to the managers of The centre of the responsibility mainly, there is the form kon ¬ the tracks. One need enlargement of justification and part of the individual managers of institutions (departments) and suitable services, potencjal ¬ the nych of The centre of costs or profit – he requires the introductions of internal manager contracts. The inclusion of kon ¬ he the track marks the peer will come into being bilateral obligations ¬ tnerów – the striker of the order gets the considerable tillages ¬ nienia, he receives closely definite duties and takes on oneself the responsibility.
He can be different, very wide or limited through definite duties in the contract in dependence from the kind of enterprise and the concrete aims of his activity of the manager. The improvement of the financial shape of the enterprise is The main aim of the contracted form of the management through effective utilization possessed by material and human supplies, leading to the long-wave development.
He can contract or be qualified on the period 2-3 years. The manager give dispositions he is appeared in the road of the competition. Approaching to the competition he acts enlargement of the range liberty and enlargement of the financial justification, through the growth of rewards and bonus.
The inclusion of the contract marks he will come into being partners bilateral obligations. He the striker of the order gets considerable authorizations, receives closely definite duties and takes on oneself the responsibility. Because of the enlarged responsibility, he can not receive the detailed list of duties too, and in the peculiarity of tasks, this would result automatically. To also make the manager for the charged him property (durable centre)containing the manager contract to responsible. He is the task Controlling both checking the principles themselves of establishing the reward how and the size of this element.
The inclusion of the manager contract reduces the range of information designed for the superior management what can sail the activity Controlling. He from here necessary is very thorough analysis of the principles of defining tasks and the manager reward, the control of the real realization of tasks and the calculation of the reward.
The happened more often solution in the system of motivating pay there is the bond of the bonus with results achieved through given mobile phone. Near what the principle was applied that the part of solid and movable part (bonus) in the manager total reward had carrying out as a rule 50% : 50%. These reports could the change undergo in the situation, when mobile phone reached very good results (the growth of the profit, the lowering of the level of costs), what it caused the growth of the manager bonus automatically.
Introduced solutions do not exhaust all possibilities in the range of creating the pay justification surely first experiences which make up however in the future they will be verified and refined with the certainty.
Patern this represents the also whole idea Controlling as methods he administers by aims. The numerical sizes which the enterprise has to reach are established in first step. They can be passed in the figure of numbers he represents the size of the production, profit, costs or in figure of coefficients, such as, fluency, the part in such settlement of these sizes the market etc . Important is to one really could reach them. He is the next step the shed of the plan. Mine he to trace the future road of the enterprise in the direction of the success (that is the achievement of put aims). The information which will flow from the current activity of the firm will allow to the comparison, if heads she in the proper direction. More far their analysis will give more detailed results. Oneself will can then enlightens, the largest differences happened where and of what they result. If he turns out, that the results of the activity are not such as founded in the plan, you should undertake the workings correcting which will eliminate negative phenomena. They can depend on finding of different areas or the kinds of costs compensating formed deviations in different places. Also additional changes possible are at the organization, influencing the better work of the crew, more exact looking on market the or conversation with customers, and even from the competition. To happen maybe, that despite undertaking the continuous tests of adjusting the firm to her plan, some inaccuracies still appear. You should then look on the plan itself. Commit some mistakes while his arrangement maybe or foresee not all changes setting in surroundings. The correction of the plan, adjustment of him to the new conditions of the working, he will help in the more far work of the enterprise.
Without information, where the firm is, where and what there are deviations and as you should correct them, one can not reach the traced aim. Controlling is the instrument letting to steer the enterprise in the direction of put aims, until to the achievement of the success. The proper book delivers suitable information, though by opinions, that there is only he for the treasury office one gets lost from The surest and the most current instruments often – he sends for very important signals and without ¬ can the of expenditures to adapt her to preparing short-term ¬ him the bill of results.
The most important information comes from the accounts of costs and receipts. The bill of losses and profits for arises from them mainly. Unfortunately, he will not be enough to making the decision in the understanding of Controlling. The largest problem consists in this, that costs are assembled on products and dependent expenditures contain from the sizes of the production (changing) and independent from quantity and the volume of (solid)orders. One can solve problem this by the creation fork. Accumulating information coming from the normal activity of the enterprise in the figure of the accountants records and from calculations (on the example the margin of profit of the covering) preparing general and detailed makes possible, outside and on the needs of the management. He is sees in conception and Controlling particularly. Changing quickly of the production, technologies or the customers structure require diverse the illustrated reality. This joins with decentralization of the areas of the activity. Not only in large institutions and concerns, but and singling out inside many smaller individuals necessary is in average and small firms. They should be in to with certain measure independent, alone planning and the opinion of one’s activity and be responsible for undertaken by each other decisions. Distinguishing internal subjects you should remember that second level necessary is, placed below the primitive level of the whole enterprise. This is not I will distinguish in the legal sense neither creating separate financial book-keepings, but exclusively attributing the internal individuals of costs by not born and achieved there earnings. The centre of accounts come into being inside enterprises in this way.
One can use three criteria of the division to construction of the structure of on second level:
Distributing the enterprise according to introduced criteria you should however consider two rules:
you should not stir three criteria of the division in one system, because near the creating deepened structures more far come into being difficulties about the logical character;
you should concentrate on The basic criterion of the division and from the time, on beginning, all three criteria.
One can distinguish two kinds of results in the economic activity of the distinguished internal subjects of the firm:
He establishes which individuals will be The centre of costs near the division, and which they will cover them. This will allow to getting to know, which parts bring the profit and in what height, and which costs bear though firms are indispensable for the activity. This co-ordinating will facilitate and then the control and elimination of the unprofitable elements of the individual will make possible.
Mechanisms started by controlling ¬ the of the working and perpendicular and horizontal give the elasticity the connection in the firm, creating together with he organizational structure the inseparable the whole which one perceives as the informative, helpful tool in making the decision at last. Creating these information is connected with costs. The cost of the co-ordination grows then the when enterprise many various information process.
The creation of the system of the plans which represent received aims and workings and indispensable centre is the task of the planning in the enterprise ¬ zacji. The plans reduce the risk of making irrelevant decisions, the alternatives of the realization of tasks establish, they make up the basis to carry out in near ¬ the of control relating to the degree of the realization of planned tasks. Two periods of the planning for needs Controlling distinguish themselves:
The task of the planning of strategic consists in this by would find, extend and for potentials guaranteeing the success for the enterprise – the chance, and also to detect earlier and to analyze problems can disturb the activity of the firm – the threat. Such aims should be the object of the planning of strategic strategic enterprises from here, how: the development of new articles, the extension and logging of the new markets of the sale, improvement existing and projecting new distributional channels, the extension of productive abilities, improvement of the organization and management. You should simultaneously guarantee the suitable financial fluency of the enterprise (cash–flow). The shorter sections of the time relate to operating plans, the periods of the year are this the most often or shorter.
All dziedzi are the object of the planning ¬ the ny of the activity of the enterprise, although not the equal meaning will attribute all oneself. The optimization of plans consisting in the settlement of the hierarchy of aims is the important thing and reconciling conflicts stepping out between various aims.
The planning should fulfil following requirements from the point of the sight Controlling:
The special part Controlling relates to in designing and introduction in the life of the system of the planning of coupling with the system of the control. He walks about here, that is the planning of plans, and namely: what kinds of plans he oneself will work out who is responsible and in what time they have to be worked out; connection between plans and co-ordination in the range of introducing changes to plans important is.
The planning is the exact unity of the real process which he initiates and arranges workings. Controlling extends the traditional system planning about the budgets, which the May the character of operating plans and they are prepared for all organizational individuals of the firm. Budgets are worked out in the form the compositions of earnings and expense in the definite compartment of the time, as a rule one year. The basic coefficients of the shape of the firm result from him, they show her development, stagnation or fall. Controlling uses many methods of the planning of the budgets, among others the budget leaning on the formula i.e. the budget makes up the basis to the settlement of the current budget and planning at bases „About”, in which one takes into account current expenses and he prognose of the changes of the budget in The next periods of the planning on this basis.
The planning the enterprise of in the market economy to the activity is one of the basic tools of steering his development. Making possible the achievement of the put aims of the activity of the enterprise he serves managers to co-ordinating and the control of various workings in the future. Budgets are the effect of planning of future processes, tasks and the centre of their realization. They make possible co-ordinating the varied types of the activity (mobile phones) inside the enterprise on future periods. Budżetowane this projects desirable future and the effective way her of achieving expressed in the numerical figure. The budgets are prepared by manageresses the enterprises in the market economy for whole enterprise (the main aims), and his internal subjects called The centre of the responsibility.
The process is the integral component of the system of the management – Controlling. One can qualify the budget as made a list formally declaration of the plans of the board on the future, expressed in financial sizes. The foundations are the indispensable components of the budget for the aims of future workings and the periodical comparisons of current results with put aims .
Reasons for which budgets are prepared they introduce as follows:
the support of the planning of the year - old activity – budget gives the guarantee that managers will plan the future activity and consider in what way they can change the conditions the future year and can already what make today oppose these changing conditions,
the co-ordination of the workings of the various parts of the organization and making sure that the workings of these parts harmonize mutually – budget extorts on managers the solid control mutual connections among led by them mobile phones,
communication varied intentions of to the managers of The centre of the responsibility – budget informs their contribution in achievements to managers intentional, settled by the board aims and he explains the interdependence among individual workings,
motivating the managers to applying for the achievement of aims traced by the whole organization – budget makes up the tool of steering the behaviour; the budget marks the standard motivates certain, which in the case of in his creating managers active participation, them to workings to reach him,
steering the activity you – can be seen which values clearly come off and return on oneself the attention by this automatically through the comparison of reached values
with values planned; when the causes of deviations be settled the introduction of workings correcting possible is; this so-called management is by except,
the opinion of the managers work – the managers workings are often their achievements. consisting in filling tasks put in the budget.
The way of preparing budgets represents the following drawing.
They are the most important stages in the budget process :
the verification of budgets stood during the of their realization – periodical results should is compared with sizes planned in budgets in the aim of identification and the qualification of the causes of deviations; the given budget can stop be in force in extreme cases, and new will be created in his place.
The process budget is the top this incessant creating the information and passing on her or from,” organizational structure (in the form of tasks) to placed in the hierarchy the lowest organizational individuals of the enterprise, if also from these laid (in the form of the results of the realization of tasks) to these the lowest on The very top itself of the organizational structure.
The elements of the process budget and planning, realization and control allow to the efficient management the enterprise. Realization of all workers on all rungs is the very essential aspect budget, they create costs and the receipts of the enterprise from this.
The process of undertaking the decision the (planning) will have the sense then, when the cohesion of formulated by controlling mission, strategic aims, projects, procedures, budgets steps out which will function on the basis existing
and the accessible supplies of the firm, guaranteeing going out in the definite temporary compartment.
Co-ordination as the process of the decentralization of the management
Creating less the hierarchy makes up The main principle of the co-ordination, in the majority of enterprises or the more flattened pyramid. Controlling functions as better developed mechanisms of defining the aims of strategy, the of supplies to the itp. Existence of perpendicular reports superior – horizontal reports accompany subordinate more and more often, joining people in task or project groups. The hierarchy assures the co-ordination running along perpendicular lines in such arrangement, you ¬ tracers atoms by the basic criterion specialisations. The necessity of co-ordinating processes and workings of function related individuals which within the of divisions specialize were distributed also appears. The co-ordination can also be leaning on the mechanism of the circulation of information and does not have to be joint from the structural solution. Mechanism such can be the simple procedure of co-ordinating operating processes between various services but also the system of planning and control.
The whole system of the co-ordination however work skilfully can you should qualify how the management of the firm will pass on its recommendations. This usually is holds by ordering, that is obligation to realization in the definite deadline of passed on recommendation under the discipline of negative stimuli (punishments). You should as a rule understand the deadline as the requirement of the immediate accession to the realization. The order maybe or show, how you should behave or also as you should not behave; first kind of the order is called the order, second – the prohibition.
Function this steps out in every method of the management, also in Controlling. He mislaid the positions in all enterprises in which he is, and every he goes for this, the hierarchy of the power, there are always commanding persons and subordinate. Difference between conception Controlling and the different methods of the management consists in the way of the settlement of relations between management and subordinate persons. He walks about realization of the crew of the weight of executed by them actions to all members here. Controlling should is initiated in the whole firm. Every of workers has to be convinced about he knows ¬ the of his position for the correct activity of the whole organization, so to identify oneself with her aims. The control the work and ordering will not be then stiff marking the tasks and exacting their realization, but the help and glad of superior. This will influence mood of the members of the team favourably. The type of culture and personalities steered is also not without the meaning. The manager qualifications should let him on oneself, what type of culture and personality overweighs in the group people, which them. This will make possible the better co-operation, and workers approving oneself the initiative. No method of the management (sense stricto) will also assure this in this controlling. They can not but sail the characters of the people without who there would be no enterprises is task Controlling in this case ¬ hindering to better agreement with the superiors. This will reach oneself by the realization of all the crews of the weight of the done by them work, show, what oneself wait from them, and retraction of them to the co-operation for the good of the whole firm.
The co-operation lay favourably and the enterprise at all worked, the co-ordination indispensable is individual his elements under in relation to quantitative and temporary. One can qualify function this as the postulate of inclusion (in the proper time and in the suitable quantity) to the „coil of workings” of the all these elements which are indispensable to the achievement successes through the whole enterprise. The co-ordinating the workings is as if solid and current „regulating” these elements of the organization which during the of his course. Function this is the basis Controlling. One thanks to the creation of the specific kind of, the divisional firm on smaller internal individuals and gets considered in plans to solid controlling the coefficients (being the aims of the given firm) many valuable information. He large quantity and the speed their of passing on lets on almost the immediate correction of workings. When some from coefficients bends aside from sizes founded, the management can react in the suitable time on these signals and undertake suitable preventive steps. Such conduct creates in the enterprise the system early warning. The conception Controlling is set on the future, it means on the future possibilities of the achievement of the success. If deviations appear from the plan, system this has to show the places which you should improve to reach for the aim. He does not walk about looking for owing here, but about the solution of resulting problems. The working „system of early warning”, that is the function– regulating Controlling represents the following drawing schematically.
From the end XIX w. oneself to define the management in categories four concrete functions managerial: planning, organize, the leadership and the control ¬, we can the basis on this now to say that the management is:
The planning. The planning is the logical point of the exit of the classic process of the management i.e. the consideration this, you should reach and how to make this the best. He walks now first of all about delimitation of the aims and the settlement of the programs their of the systematic realization. Crossing to the tong - term orientation to short-term one affirms, that the planning contains marks aims, frame guidelines, programs and ways the conduct for the whole enterprise or individual his sections. He leads to the creation of the painting of desirable conditions in the future, near regard of at present accessible supplies and the previous experiences.
The organization. The function of the organization has first of all to shape the structure the working, which specifies all necessary tasks and so he couples that the realization of plans is assured them. The creation is the main task answering the plans of transparent task individuals (positions and sections) the and acknowledgement them of suitable competences and flexible authorizations, and also perpendicular and horizontal their connection. Also belong to this the building of the system of the transport which passes on information to the fulfillment of tasks indispensably to created positions.
Motivating. The function of motivating depends on control workers, exerts on them the influence and motivating their in such way, they executed essential tasks. The leadership makes up the main element of the manager relations with every of working for him people. The manager leads different in the encouraging their to common with him achieving the aims in the future, emerging from the stages of the planning and organization. Managers facilitate the possibly best doing the work by creating the proper climate to their friends in work
Controlling. He is the last phase of the process of the management the control, which serves recording reached results and comparing them with the plan. The comparing appointed tasks with got results has to show if it was successful to transform plans in the reality. You should examine all departures and deviations under in relation to the need of initiating undertakings correcting or the principal revision of plans.
Control with her is the information the point of the exit to the study of the new plan simultaneously and the beginning the same from new process of the management. Because the control without the planning is not possible, as that it would not have (plan) tasks appointed, and any cycle of the planning can not begin without the information of the control about the achievement of the aim, he also defines himself planning and control as identical functions. The manager for the organization on the proper track with the help of the supervisory function.
Controlling is one from the younger fields of the science about the management. Enterprise treated as the link in the chain of the life of the economic and social country is his object. The meeting of internal and external situations is the aim controlling in what the enterprise works, this lets on dreaming his hitherto existing behavior and on the expectation, and before ¬ who steering as current as and future workings.
Controlling is now the basic element (system) of the management. He steers the activity of the enterprise in the direction the appointed aim, by the co-ordination of The whole of the processes of planning, instruction and control and delivery of useful information.
Under notion controlling as the conception of the management, you should understand The whole of tasks, aims and instruments, and also organization and the flows of the information which help the management in the difficult art of making the decision. Controlling as the conception of the management appears first of all in the figure of the liberty
in defining the general aims of enterprise and strategies formulated for their achievement, and what is called the strategy he also treats to the difficult art of making the decision. He seeks the areas rather than confrontation
in the realization of this conception, what nothing is such obvious as it oneself to give can because realization Controlling as the conception of the management runs
in the hierarchic arrangement of the division of tasks. In the enterprise larger this is realized by not the tasks are more specialized and divided between the larger number of the persons who differ between each other qualifications, the methods of the work
and the ways of the sight of their tasks.
Controlling in the concrete enterprise is the product the existing there structure, and he produces new simultaneously alone. This consists in attribution of certain types of the structure to the definite kinds of the strategy often.
Controlling as the conception of the management the enterprise is based first of all on the reconstruction the philosophy thinking in the direction of the orientation on more and more this better satisfaction of the customer needs. Realize so changes favor the understood conception in the culture of the enterprise which consist of the deep changes of value and workers convictions. They are closely dependent on from social – the cultural environment in which the enterprise functions.
The closer interpretation of conception Controlling from the point of the sight his basis ¬ one can capture the of the orientation as follows:
One can get orientations Controlling on the process of the management which one can formulate for the example as follows by combination of these two factors.
All orientations treat to the received through the enterprise norm of the management, treating to principles Controlling that is thinking
and working on The highest level.
The proposed systematic of the orientation of process Controlling as the conception of the management shows that controlling plays the essential part in every from the spheres of the integrated management. She reverberated particularly his part is in the system dimension because he can just realize in the full moon in such formulation and effectively strategic and operating effects in the scale of the whole enterprise. Disclosing
and realizing the meaning of the working Controlling on the various planes of the management, he allows to treat Controlling as the conception of the integrated management.
In the relationship with setting in the continuous way internal and external exchanges in functioning the enterprise, questions come into being for what problems of the management controlling will be confronted and as, they will be solved near help Controlling as the conception of the management, these problems. Conception this distinguishes and he specifies wider some functions the management, they to which belong planning, co-ordinates, motivating, control.
The co-ordination individual of the management founds organized guided co-operation: planning, control and information in the area of logistics, management the production, the management the staff and marketing. Controlling in this context is institutionalized the system of the system of the management engaging the enterprise in the complex way in the dimension of the market, finances, processes
and knowledge. The realization of these intentions is holds through use of new instruments Controlling such how the sedate card of results (balanced scorecard), the bill of results according to customers and planning be well-versed in on lifting of the value of the firm.
One comparing the definitions of the management and can controlling notice many common areas. This relates especially to the planning and controlling results. Controlling replenishes however the process of the control about mechanisms letting to steer, and co-ordinate plans with foundations relating to the aims of the enterprise rather.
One need applying controlling he results from this that the activity of every enterprise is insecure and is holds in dynamic conditions. He depends survival and the development of the enterprise on the skill of the long-wave expectation and adapting to changing conditions. Without the controlling of the working are led
in the intuitive way, and by this the most often far from optimum solutions. The introduction of the planning of strategic and monitoring surroundings important is, near the regard of strong signals. When these last turn out the threat there has to be the time on the consideration as to avoid them or transform in chances.
Plans, especially far-reaching, making up the general orientation, often – although they are purposeful for the enterprise – irrelevant can turn out. Bad signals from surroundings, the change of internal conditions becomes stale primitive plans. To protect oneself from inexpedient changes for the enterprise and / or to undertake the correction in proper direction and time, applying controlling indispensable is not only on the stage of the realization, but already on the stage of the planning, subjecting the probability of the achievement of planned sizes to the opinion.
They are the conditions of the survival of the enterprise:
These enterprises which have the specified aims around which the effort of the crew will become ably brightly can reach the success. Controlling requires and the control according to results conditions. He fulfilled his part he has to be realized in the full way that is the one who takes into account the not only manageable coupling – feed back, but also the coupling outdistancing – feed forward. Incomplete controlling takes into account first coupling – manageable, limiting and oneself to the delivery of the information together with deviations and the settlement of causes (state which occurred).
The time approaching important is in the coupling outdistancing – taking into account detecting probable disturbances and deviations in the measure early, the best on the stage of potential threats. The past so is essential, on so many and then, when the influence has on the future – having on the attention this, that science and experience resulting from committed mistakes favor the improvement of solutions in the future. The coupling feed forward fulfils the part early warning. He identifies the phenomena both in the enterprise as and stepping out beyond him, also in the figure of weak signals, what lets undertake well-thought-out decisions without the working in the situation of the surprise. One then can more detect and use showing the chance, than when he happens spontaneously in the face of he brings nearer oneself threats.
Analyzing the literature of the object easily is to notice.. Controlling treats each other as philosophy, the method of the management, system the steering for the help of the profit, and also as system the enterprise. This is the system of the aid of managerial personnel
in catapults for one ¬ the see of the management. controlling different are prone to be careful the whole system of the management the enterprise under the notion . Generally the thing capturing, two conceptions controlling distinguish themselves in the literature of the object .:
The representatives of formulation first treat controlling as the system exclusively and saline underline the orientation very much controlling on the result (zob. Horvath, Hahn, Deyhle). In their understanding the result this first of all the growth of the value of capital firm, profit or the alloys of the profit. The optimization of the result of the whole activity of the enterprise is the main aim controlling near this, with the simultaneous guarantee of financial fluency. Controlling in this formulation has character concurrent (parallel to the processes of the management) and he functions as the advisory function. He helps the manager – the manager, in the process of making the decision on the various rungs of the management, but he does not help out him in making these decisions. He also stretches the functions of the aid on the phase of organization of the system of the management, etc.. creating and initiation of suitable structures and internal procedures (the architecture of the system of the planning, coefficients and the measures of the opinion of the financial situation of enterprise and his internal individuals and the system of information in the aim of making the decision).
The representatives of second camp understand controlling . the „control the control” (Weber). Controlling in this formulation is independent from concrete putting the aim. The result be can such aim etc.., accepted for the only orientation in formulation first. Co-coordinating the system of the management as the wholes because of such freely eligible aims. Controlling is here superior in relation to the system of the management. In consequence such things that appear susceptibilities to replacing the notion „system of the management” notion „controlling”, and more far „systems” directions this marketing, logistics. They appear next to controlling in this way, also marketing, logistic, and the different conceptions of the management, and each of them aspires to the part of the integrated system of the management the enterprise. Controlling is understood so wide that he will not give oneself him to separate the enterprise from the management. This leads in the soil of the thing to equalization of notions. „controlling” and „the management the enterprise”.
One can consider Controlling on many ways. If it however would like oneself to see him as direct, then you should answer the question, puts by P. what Horvatha gives equalization the management of from controlling to the function. It is hard is to find advantages such controlling, both for the practice, how
and Theory. He more proper is however to see controlling in the present as the system of the aid of the decision process. Real decision processes in ours before ¬ really need such support. This relates first of all to the planning, the untidy the most at present function of the management the enterprise. Controlling is possible then, when the place has the planning (both strategic, how and the operating). In such understanding they are planning, and also the remaining functions of the management, they are beyond controlling: the basic condition of applying controlling. Controlling „calls out” these functions, if they are not they fulfilled in the enterprise, and then he helps their realization actively.
The task so understood controlling in the peculiarity move to:
the aid of the process of the analysis of deviations, and in the peculiarity of the expectation of future, potential deviations, analyses the possible causes of their pronouncement and gives them the help in the effective aim the counteraction. . The plough land controlling oneself here to aid and the successive improvement of these all functions and the instruments of the control and the ways of the logging of the information which „bottle-necks” make up in the process of the management.
One need applying controlling in Polish enterprises he is perceived by manageresses more and more often. The differences of opinions among followers appear while investigation of the appropriate variants of location of services realizing functions and the tasks of the received in the economic subject conception controlling.
As he results from investigations and from the description of various practical solutions applied
in enterprises, controlling is understood as the system helping the management steered on the result the most often. One can more seldom meet the formulation leveling controlling with the management. The specific of Polish firms causes however difficulties in the use of the complex system controlling, the represented in the literature object.
They belong to basic difficulties: huge inertia in hitherto existing applying, yet knowledge about the bases of the modern management and controlling, and also the ordinary lack of practice and desire to introducing the new tools of the management. In the face of above mentioned, the initiation of controlling consists in gradual introducing his individual elements in areas they make up „bottle-neck”, in whose products resultant of roses ¬ the of strengths this make possible. He begins from and budget control the most often, joint with organization of the centers of the responsibility for costs and results (the centers of costs and the centers of the profit) and from steering financial fluency. It is in German enterprises, where budget is on first place among tasks controlling, similarly then commentator, internal, and then planning operating. This is you already ¬the need the modernization the norms, indispensable base in the process the planning, the actualization of the range of the action of the management for the simultaneous qualification and the distribution room of tasks, authorizations and the responsibility of managerial personnel and execution of many different works about the serial character. All this very considerably and he engages the managerial personnel of the enterprise on the longer time and limits the „entry” in controlling the wide front.
The leadership of the activity in new, „hard” market conditions forces the boards of economic subjects to rigorous warning of the principle of the rational working. This easy is not in the current of situation of the country; he is not also easy at different states about the market economy. Though
at these states more the conditions are stabilized the internal and external workings of enterprises, then productive processes however become more and more very simply, and the possibility of the influence on the market – limited. That is why the endeavor of the managements of enterprises comprehensible is to search and applying tools enabling them making decisions restrictive the economic risk, this facilitates for the achievement of put aims: the maximization of profit, the continuation of activity and the development of the economic subject. The experiences of West-European and American enterprises show that „controlling” be can tool such. Controlling is the way of thinking and working, realized through the co-operating with each other mobile phones of the enterprise.
The beginnings controlling reach the years eightieth of the last century, when this introduced one of American forwarding enterprises the position of called so comptrollers (later controller), to which with the financial matters of the enterprise the tasks belonged. The true development controlling fell on years twentieth, when they were forced to the search of the new methods of the management in the result of the crisis of the world enterprise. On the European soil, controlling spread in years fiftieth, mainly for the matter of institution of the branch of American firms.
The notion controlling is identified with the word often the control, but this understanding is too narrow, because controlling marks the system of the control the enterprise. One can define the notion controlling as the system steers, the regulation or also maintenance under the control of material processes and economic results in the enterprise. According to H. J. Vollmuth’a. he„controlling is above the functional instrument of the management which should support the management of enterprise and the workers of the board near making the decision”. These decisions relate to the economic results of the enterprise, both positive as and possessing the negative economic undertone. From second meanwhile sides relate the planning to these decisions, which he should exist in the administered practically enterprise. Saying about the planning you should have on the thought both the planning operating) how and long-term (strategic). They found themselves among others in the worked out in United States catalogue of tasks for controlling:
The part from exchanged above tasks is warned in every enterprise with the whole certainty, but one can then speak just about controlling, when he functions the hugging the whole enterprise co-ordinate system of planning, control and delivery of the information.
Controlling makes up the centre to achieving the aims, keeping terms ¬ the speeches
and perception of appearing difficulties. Using sizes postulated and real he works on the principle of the manageable coupling. He is be well-versed in on the future, takes into account the surroundings, and detects the bottle-neck in advance that is the weakest links of the enterprise. Taking into account dependence between variables inside the enterprise the decision process stimulates now, and surroundings and between strategic workings
and efficient. He is the result of the working controlling settlement and the transparency of the system of information, the development of initiative and enterprise in the scale of the enterprise, proper transport about the realization of aims, stepping out difficulties and results, suitably early warning about disturbances and undertaking the workings for their removal.
The system controlling has organize to be regulated and this in the turn requires following workings:
Interests of the creators of systems controlling concentrate first of all on following be well-versed in subject kinds controlling:
All one considers exchanged higher kinds controlling in the context efficient controlling and (or) strategic.
One talks that the assurance has the enterprises of the help on the aim in choice and the realization of tong - terms decisions to the management about strategic controlling. They are the most essential distinguishing feature strategic controlling:
One however talks about efficient controlling as about the system of steering the profit in the short period of the time, leaning on accountancy and set on analyzing the enterprise for the help of arithmetic methods to the situation and not only.
They favor this type controlling: characteristic tasks: steers the profit, planning fluencies, the control of rent ability, existing supplies.
The necessity of applying strategic controlling results:
The interesting person the name of controlling in the enterprise is oneself controller Her part consists enterprises in advising in the matter of the choice of the methods of the planning of strategic to the management, meanwhile on the lower rung – the planning efficient. Person such co-operates near establishing informative needs, the choice of the sources of information, defines adequate coefficients to informative needs, control the works in the range of preparing analyses relating to surroundings, he fulfils function of the adviser of the economic board to the trade etc. Controller. His part consists in the proper interpretation of the numerical data, conviction about the threatening the firm consequences of the behavior of the present state. Controller is one’s kind the seller of aims and plans.
Contained in the „Catalogue of tasks controllers” tasks worked out by Financial Executive Institute move to:
They were shaped in the practice three the figure controller related with the kind of surroundings in what the enterprise functions. The range of tasks and orientation controller
in the individual kinds of surroundings he is differentiated what table 2. illustrates.
One the enterprise (management) can comprehend the management as the systematized bundle of behaviors (the function of the management), for the help which the activity of the enterprise should is led. They think the basic this conception there is the divisibility of the work in this activity which requires co-coordinating individual actions. The process of the management will match this, if he creates the mesh enabling systematizing managerial tasks and distinguishes managerial functions: planning, organization, protects frame, control in the narrower range, control. The planning serves designing future workings. You should qualify what aims have to be reached with his help and what you should choose the centers to this. The organization serves: first, divisional the whole the task on partial tasks and assigns their performers (differentiating), second, the select suitable centers assuring the current co-ordination of partial tasks (integration). The frame serves protecting created positions the suitable staff to the appointment. For the help of the function of partial selections, opinion, you rewarding and the workers development should assure up to date qualitative and quantitative providing the enterprise in frames. About how much the function of the organization has the general control of the problems of the co-ordination on the aim, the function serves the control in the narrower range about so many to current, answering the situation, to causing the realization of tasks. The control at last serves checking if the realization is peaceable with the plan. She makes up the manageable coupling of the results of comparison this what should have been and this was with the planning, in the aim of the accomplishment of the correction of the conduct or initiating new plans. These functions express the managerial tasks which in the principle should be mastered by every manager from the rung independently. The process of the management serves now to control factual processes for the help of these functions.
New economic conditions connected with the economic transformation of years ninetieth brought with them the quick change of the surroundings of enterprises. Breaks monopolies, liquidating the grant-in-aid, creating the new principles of funding
and taxation extorted the necessity of reacting on happening changes. Many enterprises began to adjust. Economic difficulties were fought such methods how slows down workers or limiting the production. They however were not this good pushes. They gave certain advantages only on short finish line. They brought themselves to the lack of rent ability, to break down the sale what led to the liquidation of the enterprise after certain time.
Solving the problems of their enterprises, manageresses should however begin from something different. You should accept the principle, that one together with should also suitably reorganize the enterprise itself with the changes of surroundings. Continuous changes in surroundings, they require from persons directing the given organization of the perfect orientation about the situation in her interior. This requires now the changes of the philosophy of the management. You should have created the suitable informative system, undertake letting suitably quickly proper decisions. The new information which need not earlier or use not rather indispensable are. New tools necessary are also to making decisions restrictive the economic risk. He seems that the management will be the effective strategy of changes through cells in the face of these problems and the needs of organizational changes (Management Objectives): MBO treats to the formalize or formalize relatively gathering of procedures, beginning, oneself from the settlement of aims and ending on the analysis results. As elements the process the management by aims are exchanged:
The distinction of workings planistic, the realization of plans and supervisory processes, as closely with oneself the related elements of the system.
Distinction of two spheres of the management:
The planning of the activity consists in the study of the plans of functioning the enterprise. Plans can hug various temporary compartments (they plans have to be the longer compartment these more general). While realizing plans factors influencing planned sizes are recorded. Such approach lets carry out the current control of the realization of plans. She makes possible verification of their figure on the next periods and the tool gives the catching weak points of the organization. Superior aims and resulting from them plans join with the management in the strategic sphere of the enterprise.
The elaboration of the planned and systematic approach necessary surroundings becomes to formation of the strategy of the enterprise in the face of the increasing complexity. He defines himself workings leading to the choice of the proper strategy of the enterprise the name of the planning strategic.
The development of the organization depends on worked out well plans on the future which are understood as aims and the ways of their realization. Plans have now to take into account aims what the organization places. The planning of the activity should be based on strategic aims, that is long-term. These plans keep certain degree of the generality. They let qualify the direction of the working of the enterprise. They be can typical strategic aims e.g.:
You should apply the marketing management to the elaboration of strategic aims using such tools as the analysis SWOT, analysis portfolio or also the cycle of the life of products. Received strategic plans usually relate to the period 4–5 years.
The planning on lower levels consists in the more detailed approach. He defines himself them the name of the planning tactical, having for the task of strategic plans. Long-term plans pass on the entry of tactical plans the limits of some sizes. Their behavior is necessary to the achievement of the strategic aims of the enterprise.
The level of limits resulting from strategic plans influences the shape of tactical plans. They define horizontal some economic parameters, such as the size of the sale, rent ability, the level of costs, you, the etc. supply, would should which by keep the size the production received strategic aims were reached.
The process of the planning you should remember that the planning has to hug certain closed team of information. He should be in enterprise functioning
in the conditions of the market economy kept the following order of the process of the planning:
The plan of the sale makes up the basis of remaining plans. The qualification of the level of the sale is the most essential element of the planning of the activity, because the tributary of cash conditions to the enterprise, how and he influences the level of production and costs. Defining the plans of the sale you should remember about verification their about the level of the productive abilities of the enterprise. Investments have to be funded. The explanation of these matters is contained in productive, investment and financial plans. To the production of the definite quantity of articles / suitable deliveries materials, the employment of the workers suitable number are the services indispensable. Information on this subject results from the plans of supply and employment. Appearing bottle-necks on any stage of the planning requires the studies of alternative solutions. The study of the indicatory analysis is the final element of the planning on the basis of the planned balance. If their level one can approach to the process of the confirmation of plans.
Present businessmen should know plan, control and administer the organization. Continuous changes setting in surroundings as and they require from the manageresses abilities of immediate reacting inside the organization itself. This marks necessity of creation of functioning skillfully informative system (SI) and his continuous adapting to setting changes. You should consider new instruments in organizational solutions, enlarging the efficiency of carried out analyses and the procedures of steering. The method controlling thanks to whose businessman they can more easily advise with their firms such tools delivers
One the closest years can expect increase of the competition in as the effect of the rise of the uniform European market or even world. This places high requirements in the reference to the process of the management. The condition of the survival of the enterprise on the market, controlling being shaping his results and the costs of the activity will be more exact. Such behavior will extort the necessity of improvement of the procedures of planning and control in the enterprise. Procedures such are elements controlling, which as the method helping the management he too not is applied in our country often yet.
The performance controlling is the basic aim of my work as the indispensable element of the management the enterprise, the competition on the market predominates in the situation where and every one fights for the best position.
The work consists of four chapters. The idea itself controlling was talked over in chapter first in the process of the management the enterprise and his aims, instruments, kinds and conceptions. Aims and the responsible person for functioning controlling tasks were presented – controllers, and also advantages were presented and the controlling of the given organization places requirements what so that his utilization is in the full moon effective.
Second Unit he concerns managements in controlling to the function. On basis of four basic: planning, organization, motivates and controlling the essence their of the reflection in controlling was showed.
The attention was paid in chapter third to the division of the financial responsibility among the centers of the responsibility (so-called centers). Every from 4 stepping out centers will be talked over and his part in system controlling and management will be qualified.
Fourth Unit this connection of Theory with the practice. On the basis of the firm COMPANY ., the mobile phone was introduced become controlling in the structure of the enterprise, her the part of the task and functions. She however was introduced become her activity, achievements, the profile of the production, assortment earlier.
Settlements finish the work and conclusions what gathered the authoress of the work in the course of her realization.