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.

• he will answer the sets on the given period norms of these financial parameters for which he.
• the size of these parameters really in this time;
• the size accumulates parameters the control ¬ for the given period;

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:

• the measurement of the result should is adapted to the specific estimated. This marks that every individual can have different measures such which he can influence
  the measurement of results should is joint with cells briefly- and ¬ the mine economic individual, and he can not be leaning only on he will give ¬ accountants,
• you should unite financial measures with operating. Financial measures inform the managers of the higher rung not always correctly, what he really happens in The centre of the responsibility. These measures moreover may not be suitable to the comparison of the results of individual prices.

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 managers activity should is estimated for the help of the measures which are well-fitting both to their responsibility, how and to the range of their control over supplies.
  One uses the row of measures in the opinion of The centre of responsibility for results in dependence from their kind
  and the range of the working.

The opinions of the enterprise should similarly the as measures the measures of the opinion of functioning These row of criteria, such as:

• the adequacy – marking, that the measure describes suitable event and processes well, and moreover is sensitive on the changes of factors of external, determining the work of estimated individuals little,
• strength – by which the fact understands each other that the measure is understood one
  and comparable in time and space,
• the usefulness – captured from the point of decision-makers (the easiness of the interpretation
  and the content of essential contents)sight,

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 efficiency – connected with the report between the affections of applying mediocre ¬ ka and the costs his of the calculation or getting,
• the agreement – as feature treating to the report of the measure to all different information in the firm,
• the level of the aggregation – considered in the relation to needs connected with applied analytic methods and the way of making the decision,
• the resistance on opportunism – joining with well-known phenomena the apparent and game in the reference to the measures which serve to the opinion c of the work.

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.