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:

• the settlement of aims, norms, standards, tasks to the realization,
  introduction of the worker with the applied opinions of the realization of the task,
• delimitation of strategic supervisory points for the realization of tasks,
• the settlement of the amplitude of deviations among tasks captured in the plan and executed in fact,
• the expectation of critical moments in executed tasks, their prejudice, by corrective workings,
  the making measurements reached results,
• making the decision about their correct realization, necessary correction or modification,
  the opinion of the realization of the task,
• the leadership the record about the results of the control, personifies the deviations and estimates resulting losses in the consequence of or incorrect the vetch ¬ the of discordant tasks with the plan.

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:

• system, consisting in the observation of the regularity of projecting individual systems dependent co-ordinations (he walks about the system of planning and control and the system of information in the peculiarity, and also selection and the training of personnel),
• the current which observation of the regularity of functioning individual in the system of the management the enterprise is the task efficient.

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:

• Settlement of norms and the methods of the measurement of efficiency. If the aims of the enterprise have to be reached, then they have to be qualified in comprehensible way and by interested. The control is not possible without the system of information delivered by accountancy. One can qualify three directions of applying the accountancy in the process of the control as communication information, on the basis which the board of the enterprise wants to work,
• as the justification of enterprise to the choice of the most suitable methods of the working to the realization of put aims, as the opinion of the results of the activity, and especially the degree of the realization of the financial plan,
• He is the next stage of the control the measurement the efficiency, which is realized for the help of the system and analytic procedures, adapted to the kind mie ¬ the rzonej of the activity. Important becomes the qualification of the frequency of measurements here.

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.