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:

• according to products or the groups of products,
• according to the areas of the responsibility,
• according to customers or customers groups.

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:

• results connected with the production; the subjects in which one can count them are called the centers of profits, the margin of profit of the covering is economized in them;
• the costs in the subjects which do not realize the production steered to the sale directly; account individuals this kind are called the centers of costs, and control and steering them he is holds by the maintenance put level of costs; the economized margin of profit of the covering serves to covering costs by not born.

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.