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.