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 planning strategic - long-term,
• the planning operating.

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:

• to be complex, that is to hug all areas of the activity of the enterprise,
• to recognize and take into account bottle-neck,
• to accept uniform and co-ordinated earlier exit sizes, so did not step out ¬ between partial plans, if these alone data uses,
• the figure of every plan has to be expressed in the suitable form which should be in force the most at least in the period of the realization of plans; it is hard it to control would be their realization in the opposite case,
• all plans should consist on the system of plans expressed for the help of valid in the enterprise records,
• records has to be transparent and to take into account responsible too planning, realization, the control of the realization and projecting the changes and their introducing in the case of the pronouncement of deviations.

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 :

• passes on the detailed data about the received budget politics and directive for about responsible for preparing budgets being - the budget the „introduction in the life” of the strategic plan has to take into account his foundations, the politics of prices, the growth of rewards, change in the surroundings of the enterprise,
• the qualification of factors of the restrictive sizes of the production – the most frequent such factor j demand on the articles of the enterprise; factor such is the point from which budget begins,
• preparing the budget of the sale – the majority of enterprises works on the buyer market, because of this the budget of the sale in the free-market economy he is most the most important and the most difficult to the study in the year - old composition of budgets,
• preliminary preparing varied budgets – responsible managers should create him for the realization of definite intentions in the budget; he should is created „from the pit”for enlargement of the acceptance of the plan.
• negotiating budgets with the superiors – they budgets are created „from the pit” negotiated between their creators and superior, and pass on in the mountain of the hierarchy.
• co-ordinating and the verification of budgets – budgets created by individual happened they require adaptation to different conditions, the limitations the different section
• about what persons creators of the given budget did not know, expenses on investments in the productive section are not considered in the financial plan e.g. - this in the multiple wanders of budgets results among sections and the rungs of the organizational structure,
• final confirmation and the party of budgets – the principal budget (master budget)which contains: is created the Bill of profits and losses, Balance and the Bill of money flows after co-ordination of all budgets

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.