Controlling is the system of the management depending, saying the most generally, on control the enterprise for the help of the analysis of numerical coefficients.
One can introduce the activity of every enterprise for the help of many data which characterize his state. The skill of interpreting these data, and every he goes for this, the possibility of constructing real, and also progressive prognoses which can contribute to the development of the enterprise makes up the essence Controlling.
He is the aim Controlling first of all utilization of the productive power, sale (marketing) and the assurance of the existence and the development of the firm. Controlling also shows coefficients connected with rent and financial fluency. Their analysis helps not only in the opinion, but and in identification of causes of rise such or different financial result.
This belongs to basic features Controlling etc. that instead of concrete given the type uses costs and sale oneself relative values. They are in The centre of the interest Controlling customers and the advantage, what the firm can them assure, and offering more convenient solutions from the competition, thanks to what the firm has the chance to win superiority over the competition.
The performance Controlling was the aim of the present 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.
Theoretical considerations were supported practical examples, and now the painting Controlling in the enterprise COMPANY.
It was showed in the work that reached through the firm market successes were in certain measure the contribution of the work of mobile phone controlling. He is the tool of the management in the studied firm controlling. The system controlling with the expectation of the future leaning on the wide analysis of present phenomena, he also deals with verification of the activity of individual elements (the mobile phones, branches happened,) the enterprise, taking into account market requirements (customer) in the process of making the decision and creating the suitable competitive position.
The enterprise COMPANY . the activity leads in the trade, where he steps out large competition and this he is not only national manufacturers. However through the use of one of tools Controlling „analysis of the competition”, the firm went out on the leadership under every regard practically. They are matters, which he should improve, but as see are they the most essential, since they do not decide in the large degree about the position on firms. On the market COMPANY . he is perceived as one of prospering better firms, both under in relation to the attractiveness of articles, the assortment of products as
and the turns. There are no even in the matter of the production and under in relation to productive powers, the deadlines of deliveries, quality as and also the elasticity.
In the firm COMPANY . mobile phone Controlling exists from recent but he has already on his the account the many achievements. This the most important is that the essence herself of this mobile phone was valued by workers and taken back. He is not received as „something” what orders, controls and estimates. What is something he will foresee, he will advise, he will propose.
Occurrence of Controlling in this firm supports the everyday activity of the enterprise and shows on the enlarged efficiency of the work. The firm plans to broaden the position of this mobile phone in the future, about remaining the two (receipts
and investment).
I tried to show creature and the meaning of applying Controlling
in the enterprise in the work. The firm „COMPANY .” magnificent oneself to be the good example of functioning Controlling in the private firm. Reached market successes show on the effectiveness of the work of mobile phone Controlling, and simultaneously on extension of her function, mainly in the area of costs and investment, both factual how and financial.
The systematic leadership of the politics, consisting in for costs on the optimum for the firm level, he requires the uses of the system of the management the costs, that is and the control of costs.
Both near, how also the control, the large meaning has the selection of the patterns with which really born is compares (for the opinion of their level) costs. The objectivism of this opinion depends on the economic legitimacy of patterns (norms) used in the process. That is why he the stage previous the process of costs in the productive firm should be prepared well and pushes ¬ the led analysis. It will be sure relating to the legitimacies of norms used in process of the costs of firms only then.
He in the section Controlling „COMPANY” – being basing on productive programs – poses the financial politics expresses in year - old budgets operating costs and financial budgets.
The budget is the helpful tool in the control the enterprise, he leads to the achievement of intentional aims in the definite time. He budget himself prepares and works out several coherent budgets and unites them in one the main budget for the whole enterprise. Budget requires the mutual exchange of information, this joins with the suitable computer programs which in the practice is indispensable obviously. The firm COMPANY proposes using internal company OZC and c.o. to her workers they Serve to making the calculations of losses and the seasonal demand of energy, and also to the detailed calculations of warmth for the installation of the central heating e.g..
Mobile phone Controlling with correct husbanding existing supplies in the firm COMPANY. After working out and the accomplishment the analysis of the turns of branch, the summary compositions of sale and different records, mobile phone this under the her superior eye defines the cells and possibility for individual individuals he passes on them the hands and directive he brightly is qualified the level of receipts
and temporary frames where and also responsibility for the charged task and connected with him results. Mobile phone Controlling by the whole period of the realization of the task co-ordinates the work
and undertaken there current decisions.
Following tables represent the example turns of one from the branch from 2003 and the summary compositions of the sale for the Region for the period 01.05.03 to 31.05.03.
Enterprise Company thanks to and the co-ordination of this process has appointed aims brightly, where the process of the planning itself has superiority. He allows to better co-operation and among workers. He is facilitation near the later opinion of accomplished tasks and at last delivers information for the managers of the branch to taking into account the fund of pays designed on prizes in the of rewards.
The place control in the organizational structure is very essential, because the effectiveness of filling tasks depends on this. Generally the thing taking, his efficiency is larger, higher occupies them the place in the hierarchy of the enterprise. Location control on the chief rung of the management guarantees fruitful co-ordination of the various areas of the working of the enterprise, because on this just the level the aims of the whole enterprise are transformed in tasks for individual organizational individuals .
Two ways of the setting of control exist: on the position which be subject to enterprises only to the management or on the linear position, he works on the same rung what individual managers.
The solution structural COMPANYA . there is putting controllera on the position linear. The mobile phone Controlling is distinguished as the staff, he works on the same level what the managers of the section of production, marketing and promotion, administration, book-keeping, and also the technical and trade section. He is subordinated directly board. The following drawing represents the organizational structure of the enterprise and the place of mobile phone Controlling.
Mobile phone Controlling in the firm gives the concrete support of the management and managerial personnel. She delivers the most the most important, necessary to undertakes decision, introduced information. One, where controlling is already far advanced, can meet in some enterprises Controlling mislaid on specialized areas:
This mislaid he has to assure better and quicker planning, control and control the single areas of the enterprise. The firm COMPANY did not apply the division on these areas in spite the advantages of this kind of the solution so far.
The structure organizational COMPANYA distinguishes mobile phone on the linear position. Occupying the linear position in this structure, controller possesses the right to the publication recommendations of to individual organizational individuals. After executing the opinion of tasks and the contact links with the responsible manager for these deviations after affirming the occurrence of the deviations controller. They establish the causes of occurrence of this kind of the phenomenon and the introductions of workings correcting seek the possibility. Controller works fire - brands as internal adviser, informant here. He marks cells to workers, but he them supports not only making the decision then, but also in realizing tasks. Because of his knowledge from the field of the economics of the enterprise, he be able to the best feel or foresee „bad moments”
in the activity of the enterprise. That is why is in the proper time to also work out in the co-operation with the management of the firm preventive workings in the state.
The qualification of the position is the principal task of mobile phone Controlling in what there is the enterprise. As, that it is jointly responsible for the achievement of the aim, he observes the competition attentively. One serves him to this of tools strategic Controlling – the analysis of the competition. She moves to the opinion of the firm on the background of different enterprises. Table 6. represents the analysis this.
Only in the criterion, which he is the „enterprise” the rival and he represents oneself more profitably. Mine this his reason in this, that he is the economic subject considerably larger than the studied enterprise. Knowing the painting of the own enterprise on the rivals background, controller makes the decisions the reduction of the distance to the competition in the concrete field regarding, in the aim of the consolidation of superiority in relation to rivals.
Productive offer this above hundred various models of aluminum radiators water, electric and electric being suitable to every type of the power supply and to every kind of the room.
Electric radiators
Ideal to if there is no gas, there are problems with the fuel. The lowest costs, without horses ¬ the of applying the boiler of the piping. Easy and without ¬ in ob ¬ the servant, clean. Produced to the assembly in the system, but he also pushes as single heaters ¬ the bearing. Superbly near ¬ hundred .
Type GE 10 and GE 20 mobile (these radiators are devices warming up rooms in periods when we do not use the central heating, they are easy
and without in the service, from ¬ distemper ¬ the round).
Electric radiators
The absolutely innovatory solution, using in one radiator two zmedia: water and electric current. In the full moon safe and comfortable in the service. The rewarded the most often Polish radiator at trade international exhibitions. The heating of rooms assures in the heat season, and the electric section makes possible warms up the premises beyond the season (cool days) without the necessity starts the whole system c.o. Applied to the heating of the bedroom, childish, offices, hotels, holiday houses, rooms, ill persons in which spend.
The installed in the arrangement c.o. in which water is the factor. Thermoregulator possesses in the electric part. Simple in connecting to the net through the cable with the standard connector.
The firm COMPANY offers in her trade net the full offer of the remaining elements of the central heating beyond the articles of the own production. The accessible in trade points offer is constructed so to make accessible necessary materials to the assembly of the installation of the central heating to customers. The firm also deals with sale of such goods except the sale of radiators how:
The highest quality of materials and the newest technology cause that the sale of these goods makes up the large percentage of the turn of the firm.
The firm does not stop in the search n to solve and also comfortable forms of the heating, having the problem of Thermal comfort in rooms. The constructors of the firm work out the modern system of the convective heating built from the modules in this aim. This assembling of several radiators in one set in dependence from the required power will make possible. This innovatory constructional solution is suitable great both to habitable rooms, and also to large halls, and factory hall. Radiators about the working power 700 In or 1000 In, they can be assembled in one set even achieving the total power to 5000 W.
The easiness their of installing is even additional advantage outstanding distinctive this system from among the family „company” in hard accessible places, without the regard on building obstacles, the type pillars and angles. And the large comfort both for fitters, how and users.
Among many advantages of products offered by COMPANY ., he exchanges the most often oneself 3.. They represent this the most essential attributes of products: radiators effective company warm – treat they do, the radiators Company this the minimum water capacity causing large economies, radiators Company steps possess the time of the reaction on the hesitations of the temperature.
Tasks and functions control in the studied firm
controller the special part plays in the system Controlling. He does not undergo the doubt that the success Controlling is closely dependent on from personal control. He should be characterized following features: easiness in linking the contacts, skilful feeling the situation, the skill of the work in team, organizational and major skills, creativity.
Controller has to possess the personality and education which will let him match professional requirements. Requirements relating to the professional preparation this mainly:
Figure control (his part and tasks in the management) is introduced in so-called, „the navigator conception the literature often, which takes care about this, his ship did not go down from peeled dear, from the course.
Finding is the task control (navigator) dear for the axis ¬ of the traced aim by comparing the foundations and tasks with the actual state. Finding requires dear the working out the program of the working which will be passed on persons making decisions. Monthly plan staying in the manageable coupling in the face of the year -old plan is this the example to special. Because is the past essential about as much, about how as the influence has on the future of thinking set on the manageable coupling should develop in the way of thinking taking into account the coupling outdistancing .
In the firm COMPANY . they are responsible persons for the activity of mobile phone Controlling: the – the main economist , the manager Controlling.
Belong to the basic tasks of this mobile phone:
The firm COMPANY works in the trade from the longer time. Activity her to 1997 under the name the Enterprise-trade-service from 1980, and from 6 years already as the Joint-stock Company which came into being from connection of three institutions being.
He is The at present largest in the Poland productive firm on the market of radiators. All products are made in the Poland, in the support about the Polish technology.
The firm employs above 300 workers, he possesses the complex net 19 branch of the trade-wholesalers and 150 shops h on the terrain of the whole Poland. Assuring professional advising, assembly and the service of the installation to customers Company she trained several thousands of fitters.
In the firm about the consciousness existed above twenty - year tradition from the beginning that the production this is not all – from here, beside cares about the high level of products, creation of the own Institute, from here the building of the own trade net, from here the trainings of fitters and guidance and propagating modern systems, from here at last the active part at economic institutions.
Headquarters and the main productive institution are comprise. The enterprise is computerized in the full moon, he uses the newest techniques. To cut off from the competition, and especially less or more adroit copies of one’s articles – Company signs every one’s radiator the Leader Polish Business statuette. He admitted this distinction in 1994 Business Centre Club which still valued the renown of the firm three times to the her First Diamond to the „Gold Statuette” in the year 1996, and the year later Second Diamond and at present Third.
Company was rewarded on international markets and the exhibitions of the installing trade in the Poland and for the border many times. Except the „Gold Statuette Leader Polish Business ‘94” and three Diamonds to this distinction, Company received the title „Firm Year ‘96”. On the world exhibition in the Brussels in 1996 r. his product, electric radiator, became „the Gold Medal Brussels Eureka”, and the same product received the year later in during the World Exhibition Inventions - the silver medal.
The firm received the Cup Committee Investigations Science for promotion of Polish science in the world in 1996 1997 Company were awarded in the April ¬, near ¬ well-known by President Office resort and Development Cities, for The whole of activity on the thing of the housing building. The title of the Firm Year the year of the Poland Club Business also admitted the manufacturer of radiators in this .
the certificate of ISO 9001. was handed over on 23 June 1999 r. in the hotel of the Forum in the the firm Company solemnly. This end was above the two-year period of adapting the firm to the management the quality according to the highest world standards, hugging all stages of the productive process: from projecting, through the production, after distribution and sale.
1999 received THE SILVER MEDAL at the World Exhibition IENA in the October ‘ 99 in It in took the place Glad Ministers in the Warsaw, in the Columnar Hall to the seat of the Office the day 2000 10 January in solemn premiere Face with the laureates of international exhibitions and inventive competitions, . COMPANY . received the congratulatory letter from Prime Minister Polish Republic n hand of the President of the firm – the It is the president of the firm the ma at present, meanwhile the owner of the capital –Z. which ma also fulfils function of The boss of the Supervisory Advice.
Company . he does not limit oneself only to the commercially-productive activity. in supports actively ¬ social and cultural. He sponsors artistic events and charitable institutions. The help if the good tradition of the firm ¬ carried for charitable organizations acting on ill children thing.
The high position on the market skim also accompanies ¬ foreign recepient, the more, that the radiators of the firm Company possess investigations and complexions ¬ German (DIN, TÜV-GS), Russian and British. Before ¬ Russia, Germany, Great Britain and on the Ukraine.
The position of the firm found the reflection in business rankings many times, she found herself on the letter „Home and Market”, „Gold 500” of the largest Polish private firms in 1996. She was in the team „l000” of the largest Polish enterprises in the same year, and also classified in „Gold 500”in the last year. At ub. there the year were also in the economic ranking „100” on 31 position – published through the business periodical „Business Magazine”.
The assurance of the ability of the holding of the control is the fundamental principle of the decentralization of management according to The centre of the responsibility. The control of The centre of the responsibility is necessary. Near what he does not walk about the absolute control here, threatening the and of the managers of These centre, muffling and works, and now the outright harmful control. Worked out instruments and the methods of the control he ¬ to be very precise and subtle, however near the confrontation of the reality with sets the holes ¬ he beguiles you should consider various objective circumstances, to act the healthy reason.
Control according to The centre of the responsibility you ¬ the sorcerer of as a rule considerable enrichment of ¬ financial and accountancy. Financial accountancy binds financial parameters with the groups of articles and services the most often. The accountancy should assure the bond of financial parameters from individual of the responsibility. Two indispensable are now complementing each other mutually systems and systems. You moreover should execute grouping financial parameters on controlled and not controlled. He will be parameters these incomes or basket e.g. ¬ the you which they can severally be regulated in the given time. The manager hugs the bill has to know, that attributed him financial parameters are under his control, they now will be monitored and too their level got will be responsible.
The manager of The centre of the responsibility should receive messages.
the settlement of the deviations of real sizes from planned;
preliminary settlement of the causes of the divergence.
You should however remember that the system of the control has to be first of all credible, should now be leaning on the high quality of accountancy, and is this folded and expensive. You should act economic realism near the choice of the range of initiated bill and control according to The centre of the responsibility.
The settlement of principles
and the measures of the opinion their of functioning should accompany creating The of the responsibility.
The system of the opinion is understood as on purpose definite gathering of elements and reports setting between these elements the most often, serving to the of the courts valuing activity and the economic condition of the estimated individual. He system this should give the answer on questions, who estimates you should use what tools of the opinion and happens opinions in what aim.
He ranks to the basic principles of building the proper system of the opinion of the degree of the realization of tasks:
you should find such measures which will function as the warning function. Financial coefficients measure only this, what oneself it already put in way when it is for late on the counteraction already. The coefficients of early warning can be very simple as the e.g. trendy in the value sale, but they can be also more subtle, as on the example of the conversation with definite the group ¬ I the people,
The opinions of the enterprise should similarly the as measures the measures of the opinion of functioning These row of criteria, such as:
the capacity – which he marks that the measure lets estimate essential ¬ you the phenomenon
and investigation of the questions of the cooperation of the function and facilitates ¬ organizational,
The large possibilities of utilization of the various kind of measures to the opinion of The centre of the responsibility exist potentially. Near their selection he ¬ to be kept be following rules:
Constructed correctly measures should: exact connection with the defined aims, concrete, measurability, (the possibility the comparisons of the individual and between individuals), the possibly largest simplicity near the of the agreement from objectivism, that is the credibility and acceptability thanks to neutrality. So constructed measures are the carriers of information and the instruments of the decomposition of the system of the aims of organization as the whole and passing on responsibility for their realization to Their centre. Measures control functions, that is induce to the achievement of put aims.
Persons subjected opinions should have the consciousness they which have the measures to be applied to the opinion of their work and should participate in their selection. Such qualifications, authorizations and in have moreover to possess ¬ formations, they could the axis applying the given system of measures ¬ the success.
He will answer information about the results of functioning the given centre ¬ should is delivered their managers systematically, and in the comprehensible form.
After introduces the definite system of measures the managers he ¬ to learn them help, to define factors influencing the level of these measures and independent from their work. Just later can him with the system of rewards.
The row of the problems which the correct solution guarantees effectiveness and efficiency of such conception of the management the internal subjects of the enterprise appears in the process of organization and functioning The centre of the responsibility.
The problem of the singling out the mobile phones of the enterprise which can be The centre of the responsibility steps out in the phase of the organization of the centre first. Such singling out has the organizational, territorial, technological, accountant-arithmetic, financial character and alternatively -legal.
When the management of the firm qualifies the potential, then the dilemma comes into being simultaneous (parallel) or next (successive) their introducing for the chosen mobile phones of the enterprise. No ideal has here ¬ for not. , because each of them has defects and advantage. If the centers to want to hug one ¬ all mobile phones of the enterprise, then this longer preparatory time would require on the study of projects, suitable persons conviction what to the legitimacy of. solutions, and in the case of the failure introduced could bring this the loss not only about the financial character. In the turn hugging center conception of only some mobile phones and the providing for this state by the longer time can disturb efficient functioning, and even lead to the fall of the centre. He seems that to decide him here practical regards. If real does not exist in the concrete case ¬ of the simultaneous, complete and in the time service of all mobile phones through the functional mobile phones of the board (particularly in the range of the planning and for tasks, accountancy and pays), then you should lead the initiation successive. Also get the time the experience, what allows to the introduction of better solutions.
He appears the simultaneously next problem: from what mobile phones to begin the initiation of the centre. One can begin from the most neuralgic mobile phones, having of the large meaning, near the existence of the formal possibilities of making this or from mobile phones and persons the most interested these solutions, near of objective conditions for their introduction.
He results from experiences, that easier, efficient and holding promise more better you ¬ is dear consisting in beginning from mobile phones and ready persons to accept just ¬ in solutions. You should also accept certain: first the centers mobile phones (departments and sections) placed in basic and helpful ¬ what the logistic draught tj. the mobile phones of the basic activity, and then help ¬ and interesting mobile phones the oneself projecting the articles, supply and, and just after them different mobile phones. The selection of proper aims and tasks for is one of the most essential problems in the process of creating . They should result from the system of aims and the tasks of enterprise as the wholes (basic tasks factual cost, outcome)from one side, and from second from the analysis of the current situation of the enterprise (tasks supplementary e.g. skill), in the aim of the repair of weak places at the organization. The planning of basic tasks is facilitated in the case of the activity (e.g. the production „on the store-house”), however often very made difficult, in the situation of the activity (e.g. the production on so-called, order), what makes impossible the realization of the basic principle Controlling outright, and namely the analysis „plan-realization”.
The selection of the proper measures of the opinion of functioning is the equally important question. Next to economic measures, sets on of aims (the realization of factual, skill tasks and you should necessarily define measures (achieved e.g. the customer satisfaction, from the conditions of work, the possibility of their development workers satisfaction etc .), steered on long-term effects.
The conception of The centre of the responsibility is known from: her extension on basic functions and organizational mobile phones had the place within the inside-institutional economic reckoning or full internal economic reckoning. The such appear again today, as the component Controlling, however concrete differences exist between these solutions.
The development of the enterprise requires the investment, and these of the railway of capitals. Capitals meanwhile they should is increased. The growth of the efficiency investments are the whose centre makes possible he will get ¬ not competitive superiority on the market. So now investments should have the special value in the management the enterprise.
The management was passed on investment projects in the enterprise central responsible for investments, that is The centre of the investment. The centre of the investment is this the of the organization responsible segment for the larger quantity of parameters than The centre of profits, and namely both for financial results, how and their report to the invested capital.
The traditional system of the management investment projects represents the following drawing.
The centre of the investment is defined as The centre of the profits in which the board is to qualify the cost of the received capital or the cost of using the operating active bodies of the centre („cost of the assets used in the center’s operations”)in the state. Can The centre of the investment make up too ¬ the distinguished evenly part the enterprise, whose ¬ responsible is for results and investments, how
and the subject , be this functioning on the market or through the connection capital stays in the definite structure of large under ¬ the litter (concerns, holding companies).
The manager of The centre of the investment possesses authorizations to making investment decisions. And so they usually answer for strategic, developmental investments (creating the branch in various countries, fusions)in large industrial structures on the rung of the headquarters. They now will be responsible not only for the level of the results of the corporation, but and the hazard ¬ the of the developmental decisions the definite level of is whose result and engaged capitals formative the foot of the turn from these Investors measure this use making decisions relating to engaging the capital in the given firm.
Every economic activity requires investing the capital and the opinion of the activity of the organizational individual should that is why contain information about this how she uses the invested in her capital. Measures necessary are now synthetise information on the subject of being shaping the mass of the profit and capital expenditures.
The assets available the given centre is the basic test, that is HE DREAMS (return he inuestment). This is the leading idea of this conception that possessed assets generates profits, and the decentralization of the responsibility for profits as a rule requires the decentralization of the control of the majority of the active bodies of the organization. The remembered coefficient DREAMS what level of the foot of the turn informs the proper economic activity of the centre assures.
The centre can also be estimated on the basis the profit or the income he on which consists the operating profit or the income realizes by the centre the investment, about counted percentages on used by the this centre active bodies.
T. Grove the way of rewarding managers in the responsible centre for investments occupied oneself. He reward of the manager of The centre of investment or profit consists has of solid part and changing part according to him, counted as the product the of the bonus contained in compartment (0,1) and the basis of the bonus. This dependent basis is from the sum:
The manager of the centre is awarded a the prize the public meeting both from his the really reached result, how and from the planned result of the whole enterprise – he is interested not only the his centre thanks to this, but and The whole of the enterprise. The consciousness of this, that there are different possible ways standing more (maybe profitable)supplies, he limits has, according to the creator of, the demand of additional supplies (investment projects) and to also cause so that the given manager would by to be interested also as the result of The remaining centre of profits. Excessive demands can that different more profitable projects will get less supplies what will reduce the result of the whole enterprise. The excessive planned result moreover will enlarge different managers bonus, but not own, because for every one ¬ him replace the manager the result planned the real result. The bonus from the own result causes from second side the desire obtainment to ¬ supplies, what one translates on the enlargement planned result. These conflicting cause that in receives the board of the enterprise ¬ formations about the optimum way of utilization of possessed supplies and information about the real result to the obtainment in the next period both by the individual centre, how and the whole enterprise.
You should begin applying the above mentioned mechanism on the beginning of the process of the planning, before the moment distributes supplies by too ¬ the line. However he accounts bonuses just after finishes the period for what the mechanism was applied.
The centre of the investment gives the larger range of responsibility than the centre of profits still to managers. The responsibility comes for effective utilization of the capital invested here ¬ him, and also for the search of new investment possibilities.
The centre of profit (the centre of the responsibility for the result) is the organizational mobile phone of the enterprise, equipped in the wider the than centre costs authorizations in the range of formation of the components of the operating profit and bearing responsibility for the result.
The center of profits is the miniature enterprise deals out from the organization, which he is responsible for financial results, and now too near ¬ walks, costs and earnings. He is The most important link near the decentralized management the whole organization. appear in The centre of profits of advantage of delivery of the authorizations on the lower rungs of the management, such how:
Estimating organizational individuals The centre of the profit complies now producing profits. The board granting full autonomy to such individual, he passes on her simultaneously full responsibility for the profit. Two lie related with each other closely premises at the bases of creating organization leaning on The centre of the profit.
The necessity of enlightening the enterprise on the customer is first, she stood the improvement articles, processes and the reduction of costs results Necessity this from the growth of complexity, changeability, „tempestuousness” this especially the market. The lessening cycle of the vitality of articles, getting blurred borders between national market, regional markets and international market, the increasing meaning of the factor of time as the sources of competitive superiority require etc . so that the customer is in The centre of the attention of the enterprise and the whole process of the management the dynamic market on which the sharp competition steps out.
He is second premise of creating The centre of the profit one need the concentrating the enterprise on rentability and interests before internal one ¬ the steak of organizational. This is holds by the acknowledgement them going and responsibility for results far. This marks that their efficiency has to be measured
in the categories of the profit and losses, what he together decides about acknowledgement their for The centre of the profit with market independence. Such individuals can similarly as independent enterprises act, though they are the component parts of the larger the wholes with which they are related plans.
He important is from the point of the sight of efficient functioning whole of enterprises the centre, profit following features showed:
they were to certain degree correlative, then their activity means he should mutually complement each other, and also the given squad should have the part in ¬ remaining month If such correlation does not step out, then squads create the gathering of the loose enterprises he is the source of funds for the whose headquarters of the organization
regulated mutual relations had so that the aims of The centre of profits and the whole firm are peaceable. The competition can exist between squads, but he should is controlled so that the organization does not suffer as the whole in her result,
they be subject to small limitations from the side of the headquarters. Trace the range ¬ he relates to team matters concern
and recommendations and can not enfeeble the responsibility for results,
they could use common supplies, such how: common subsidiaries scientifically-investigative, common and specialist mobile phones. Yet The centre of the profit should independent deciding about using this kind of supplies have the possibility.
The function in The centre of the profit the necessity of the employment of additional experts causes doubtless. Demand on the management of The highest rung also grows in the relation to the functional organization — one need fill more clever managers the task be drown management not only at the board the whole ¬ him the enterprise, but and in the managements of the individual areas of the responsibility for results. Both cause these causes the growth the basket ¬ personal. The similar growth of costs relates to maintenance of productive , investment or the co-ordination of the workings of this kind of the centre. The costs of additional advantages what are this however doubtless he carries with himself the organization of the enterprise leaning on The centre of the responsibility, basket ¬ you more effective and efficient, than in the functional organization, the working before
In the talked over above centre of the responsibility for results should:
budget is one of The main functions of the responsible centre for results. The centre this has to qualify structure and the size of planned financial result illustrating expectation of the board of the firm in the face of him. Budget is ¬ by the board guidelines and foundations in which the aims of the firm are contained as the whole and which they have to be considered building partial budgets. They concern they the sale mainly and parameters shape ¬ costs. Area and the detailed foundations of the board depend on the range and responsibility of the managers of The centre of profits.
Worked out by the centre the profits of the sum of the financial result depend on stimulating two the main groups of factors:
In The dealt out in the enterprise centre of the responsibility for results and subordinate they The centre of the responsibility for costs certain reports exist.
The large meaning has the difficulty of the division of the competence what is the property of the one centre among centers in reports these, and what the property of the different centre. Possible creation of such system in which the central board would not interfere is not. He walks in the peculiarity here about:
Creating responsible areas for the result leads for oneself chosen responsible persons for the given centre, that is the manager. Encourage the manager to the enlargement of efficiency, the board of the enterprise can contain the contract with them. This is the way of motivating managerial personnel consisting in the inclusion of the „contract” about economic results „in money”.
He is contains manager contracts from following causes:
Managerial contracts are contained on the definite time. Contracts are contained in the Poland on the period 1 or 2 years the most often. They last 6 months more seldom, or 3 years. The periodicity of the employment was stood for contracted managers ¬ wi „price” the for quite high reward and wide authorizations de ¬ cyzyjne in the management the organizational individual.
Is the management connected with bearing the responsibility too will he say ¬ The utilization of the made accessible human, productive and financial potential. This marks that every managerial position should be put in the organizational structure enterprises correctly and to have the subordinated segment of the responsibility. What the management becomes present enterprise for the help of traditional, centralized organizational structures
and the methods of the management more and more very made difficult more. Necessary now is his division on smaller, relatively economic subjects. One can execute this through the singling out the internal economic subjects of The so-called centre of the responsibility whose managers are responsible for the components of the result of the financial enterprise.
One can now define The centre of the responsibility as the dealt out area of the form about definite costs the results and supplies in which one can tie the responsibility for the realization of appointed tasks with proper managers or managers group.
The introduction of The centre of the responsibility, he influences the growth of efficiency and the competitiveness of the working of the firm, as the wholes, the reductions of the costs of the activity. The experiences of the enterprises which applied the conception of The centre of the responsibility show, that they lead to:
The economic centre however not are devoid defects. One can number to the most important:
The centre of the responsibility have settled norms for financial parameters, such how: receipts, cost, profit, earnings. Four the main kinds of The centre of responsibility: the centre of costs, the centre of profits, the centre of the investment distinguish themselves The centre of receipts.
The every dealt out centre of the responsibility has to be put in ¬ the round organizational. From correct putting the centre for costs in the aurochs of organizational (the kinds and character on entry and exit) and the qualification of his tasks to depend in the future of the management the whole enterprise.
The decentralization of the management, through emission of The centre of the responsibility, creates the need possession by managers the upland of the rungs of current and reliable information about range and the degree of the realization of tasks by them subordinate they the centre the responsibility.
The singling out the centre joins with exact of the organizational structure of the enterprise. She makes up the basis of the building of the centre in single enterprises often.
The board deals with the activity about the strategic character mainly
and investment activity and the co-ordination of individual workings too Institutions realize The making up centre of profits the working. The steering wheel of These centre administering the definite centre briefly and long-term decisions relating to incomes and costs. They steer them near the help of various instruments. The managers of the centre have to the help functional mobile phones answering too: the sale, the production, the assurance of the continuity of the production, the assurance of the quality, service, auxiliary activity. In large organizational individuals (holding companies, concerns The centre of the responsibility can be built on various mach.
The qualification of the form of The centre of responsibility, the rank of the centre in ¬ the organizational round and he the objective range requires the individual approach and adaptation of the solutions to specific needs and the strategy of the development of enterprises. The individualization of solutions throws on f regard of the specific of trade, the organization of the processes of the work, sounds, possessed material and human supplies, the principles of the record of costs and the systems of rewarding.
He walks about such current observation the process, which he continuity of insight in his course. Observation this, if this possible is, he should is be well-versed in on gnals (the supplied documentary evidence measurement of the phenomenon) about (changes) and not to restrain only to the accumulation of these signals (to ¬ summary the sums of records on accounts, reports,). This continuity of the observation of the course of the studied phenomenon just defines herself his of monitoring.