The place control in the organizational structure is very essential, because the effectiveness of filling tasks depends on this. Generally the thing taking, his efficiency is larger, higher occupies them the place in the hierarchy of the enterprise. Location control on the chief rung of the management guarantees fruitful co-ordination of the various areas of the working of the enterprise, because on this just the level the aims of the whole enterprise are transformed in tasks for individual organizational individuals .
Two ways of the setting of control exist: on the position which be subject to enterprises only to the management or on the linear position, he works on the same rung what individual managers.
The solution structural COMPANYA . there is putting controllera on the position linear. The mobile phone Controlling is distinguished as the staff, he works on the same level what the managers of the section of production, marketing and promotion, administration, book-keeping, and also the technical and trade section. He is subordinated directly board. The following drawing represents the organizational structure of the enterprise and the place of mobile phone Controlling.
Mobile phone Controlling in the firm gives the concrete support of the management and managerial personnel. She delivers the most the most important, necessary to undertakes decision, introduced information. One, where controlling is already far advanced, can meet in some enterprises Controlling mislaid on specialized areas:
This mislaid he has to assure better and quicker planning, control and control the single areas of the enterprise. The firm COMPANY did not apply the division on these areas in spite the advantages of this kind of the solution so far.
The structure organizational COMPANYA distinguishes mobile phone on the linear position. Occupying the linear position in this structure, controller possesses the right to the publication recommendations of to individual organizational individuals. After executing the opinion of tasks and the contact links with the responsible manager for these deviations after affirming the occurrence of the deviations controller. They establish the causes of occurrence of this kind of the phenomenon and the introductions of workings correcting seek the possibility. Controller works fire - brands as internal adviser, informant here. He marks cells to workers, but he them supports not only making the decision then, but also in realizing tasks. Because of his knowledge from the field of the economics of the enterprise, he be able to the best feel or foresee „bad moments”
in the activity of the enterprise. That is why is in the proper time to also work out in the co-operation with the management of the firm preventive workings in the state.
The qualification of the position is the principal task of mobile phone Controlling in what there is the enterprise. As, that it is jointly responsible for the achievement of the aim, he observes the competition attentively. One serves him to this of tools strategic Controlling – the analysis of the competition. She moves to the opinion of the firm on the background of different enterprises. Table 6. represents the analysis this.
Only in the criterion, which he is the „enterprise” the rival and he represents oneself more profitably. Mine this his reason in this, that he is the economic subject considerably larger than the studied enterprise. Knowing the painting of the own enterprise on the rivals background, controller makes the decisions the reduction of the distance to the competition in the concrete field regarding, in the aim of the consolidation of superiority in relation to rivals.