Controlling department. Controlling in Russia

Controlling is a control and information system for managing the development of an enterprise based on the measurement of resources, costs and results of the enterprise's internal activities. Currently, there is no unambiguous definition of the concept of controlling, however, there are common features in the definitions.

First, by appearance Controlling is an information system for supporting management decisions.

Secondly, many formulations consider the content side of this concept and describe or list the main directions or areas of its application (for example, controlling as a system that provides a methodological and instrumental base to support the basic management functions: planning, control, accounting and analysis).

Thirdly, many authors emphasize the target orientation of controlling (target management, management of the future to ensure the long-term and efficient functioning of the enterprise and its structural units, “the enterprise profit management system” - Ivashkevich V.B.).

Two components of controlling:

- controlling - the philosophy and way of thinking of managers, focused on the efficient use of resources and the development of the enterprise in the long term;

− controlling is an integrated system of information-analytical and methodological support of managers in the process of planning, control, analysis and management decision-making in all functional areas of the enterprise, focused on achieving goals.

2. Goals, objectives and functions of controlling.

Purpose of controlling

The purpose of controlling is to provide management with comprehensive information necessary to manage the development of the enterprise.

Controlling Tasks

Building a system of strategic and operational (tactical) target indicators of the enterprise;

The use of control mechanisms in order to ensure the coordinated work of the enterprise team in the direction of the goals set;

Research of alternative options for achieving the set goals, substantiation of the choice of the optimal option;

Grouping and summarizing costs and results in various analytical sections (by types of costs and results, places of formation, responsibility centers, calculation objects);

Activity coordination structural divisions, departments and employees of the enterprise, planning, budgeting;

Analysis of the company's activities, substantiation of the need for corrective actions;

Evaluation of the effectiveness and feasibility of investment projects and tactical management decisions

Controlling functions

The goals and objectives of controlling are implemented in the course of performing the following controlling functions:

1. measuring - development of a system of controlled indicators for assessing the activities of an enterprise, structural divisions, individual employees, monitoring the activities of an enterprise and the state of the enterprise's economy.

2. internal control of the activities of the enterprise structural divisions and individual employees.

3. coordinating - coordination of activities of all parts of the enterprise.

4. corrective - the use of feedback mechanisms when taking corrective measures of managerial influence.

5. service - providing managers with the information necessary for management.

3. The role of controlling in enterprise management, its relationship with other management functions. Modern controlling covers the methods of forecasting, standardization, planning, analysis, control, personnel management, etc. At the planning stage, the role of controlling is to develop methods and a planning schedule, provide information for drawing up plans, develop a system of strategic and operational plans for an enterprise, and plan a development strategy enterprises, the development and establishment of a system of controlled indicators for assessing the activities of the enterprise and its divisions, coordinating the activities of the structural divisions of the enterprise, optimizing the use of material, labor, financial and other resources of the enterprise.

In controlling, all types, forms and systems of control are implemented. Controlling includes monitoring the efficiency of the current activities of the enterprise and its structural divisions, measuring and evaluating the effectiveness of the enterprise as a whole and in various analytical sections (by structural divisions, types of products, business processes, market segments, etc.), assessing the profitability of types of products , distribution channels, assessment of economic efficiency and expediency of managerial decisions, etc. In controlling, control should be aimed at the future. Therefore, control over the correctness of the choice of goals, control of external and internal restrictions that prevent the enterprise from achieving its goals, budgetary control, monitoring of external and internal environment management. At the same time, the actual performance of the enterprise is often compared with the indicators of past periods, planned indicators, similar indicators of industry leaders, competitors.

The role of controlling in providing the information necessary for management is to implement feedback mechanisms, justify the choice of corrective measures of managerial influence, use the latest advances in information technology for the organization information flows at the enterprise, integrated implementation of planning, accounting, control and analysis methods and building an internal reporting system at the enterprise.

Controlling plays an important role in anti-crisis management, which involves analyzing scenarios for the development of an enterprise, preparing alternative options for an action plan, building a system of controllable performance indicators, budgeting, coordinating the activities of structural divisions and departments of an enterprise, timely identification of emerging problems, appropriate adjustment of an enterprise’s activities, ensuring sustainable financial state of the enterprise, identifying weaknesses and bottlenecks in its activities, continuous monitoring of the state of the enterprise and the external environment.

4. Controlling structure. Components and sections of controlling. In the organizational aspect, the following sectors are distinguished in controlling:

1) financial;

2) production costing;

3) financial planning and economic analysis;

4) investments;

5) information technologies;

6) corporate development.

Then the classification of controlling areas, depending on the functional affiliation, may include the following sections:

1) purchasing and warehousing controlling;

2) production controlling;

3) sales controlling;

4) controlling financial investments;

5) controlling logistics;

6) controlling capital investments;

7) controlling motivation and personnel management;

8) controlling the provision of resources;

9) controlling holding relationships, etc.

5. Types of controlling. Accordingly, controlling, as a management tool, is divided into:

− strategic (doing the right thing);

- operational (doing the right thing);

- dispositive (what to do if the thing is done incorrectly). "Do the right thing" - strategic controlling; "doing the right thing" - operational controlling.

6. Management accounting, information support, planning and monitoring.Planning

Planning - at this stage, the goals of the enterprise are converted into forecasts and plans. The first step in planning is to analyze the strengths and weaknesses businesses, opportunities and dangers. Based on this, an enterprise strategy is developed, and then a plan. The plan allows the company to assess how realistic the achievement of the goals is, what helps and what hinders their achievement. The plan is a quantitative expression of the goals of the enterprise and the development of ways to achieve them. Plans are developed both for the entire enterprise as a whole and for each division.

Controlling participates in the development of planning methods, coordinates the activities of various departments and services of the enterprise in the planning process, and also evaluates plans, determining how they correspond to the goals of the enterprise and stimulate action, how realistic their implementation is.Management Accounting

During the implementation of the plan, operational management accounting is carried out, which reflects all the financial and economic activities of the enterprise. Management accounting - a tool of the controlling system - is fundamentally different from accounting. The specificity of management accounting lies in the fact that it is focused on the information needs of the heads of the enterprise and departments, on the support of managerial decision-making. Information flows

The most important element of the controlling system is the system of information flows in the enterprise. The management process itself is often considered as a process of information transformation. In the controlling system, the relevance of information comes to the fore: how significant it is for the managerial decision being made. All other information requirements within controlling play a subordinate role. Insignificant information, even if it is quite reliable, cannot help in making managerial decisions. At the same time, significant, but only 95% reliable, can be of great help to the manager in solving managerial problems.

Only information that is directly related to this decision and for which information is available in the following areas can be considered relevant for making a management decision:

the conditions under which the decision is made;

target criteria;

a set of possible alternatives (which decisions can in principle be made);

consequences of the adoption of each of the alternatives (what will happen if this or that decision is made).

Monitoring

Possessing the information, the manager can monitor all financial and economic activities of the enterprise - tracking the processes occurring at the enterprise in real time; preparation of operational reports on the results of the enterprise for the shortest periods of time (day, week, month); comparison of target results with actually achieved.

Based on such a comparison, conclusions are drawn about the strengths and weaknesses of the enterprise, the dynamics of their change, as well as the development trends of the external conditions in which the enterprise has to work.

Changing the conditions of the external and internal environment of the enterprise entails a revision of the target parameters. It is necessary to check how optimal the goals set are in the new conditions, and whether the enterprise will be able to achieve the goals in view of the changes that have occurred.

Based on the change in the target parameters, as well as the forecast of changes in the strengths and weaknesses of the enterprise itself, an action plan is adjusted to achieve the goals, and this new, revised plan is already being implemented, i.e. the circle closes.

7. Definition of strategic controlling. Essence of strategic controlling.Strategic controlling is an integrated control and information system for enterprise management, aimed at ensuring the effective functioning and survival of the enterprise in the long term. Essencestrategic planning is to determine the optimal path for the development of the organization in terms of increasing the value of capital through the generation and selection of appropriate strategies. Therefore, strategic planning is, first of all, planning to achieve goals. 8. The concept and objectives of strategic controlling. Strategic controlling defines the goals and objectives for operational controlling, i.e. sets the normative framework.

The objective of strategic planning is to ensure the continued successful functioning of the organization.

When forming strategic control, it is necessary to take into account and solve the following tasks:

formation of controllable values ​​for measuring and evaluating the potential for success;

establishing standard values ​​that act as a basis for comparison;

determination of actual (real) values ​​of controlled quantities;

rechecking the real values ​​in relation to the normative ones is carried out by comparing the plan and the fact (that is, according to statistics for the past period) and comparing the plan with the actually established (desired) controlled values ​​that characterize the actual potential for success;

fixing deviations and analysis of the causes of deviations;

identification of required corrective actions to manage deviations from the strategic course.

The main functions of strategic controlling include:

Formation and development of the system information support strategic management;

Primary element-by-element and integral strategic analysis;

Participation in setting strategic goals;

Participation in secondary strategic analysis and strategic reflection;

Monitoring of the system of strategic indicators / indicators, including separately for the external and internal environment;

Control over the implementation of the overall strategy;

Coordination of all stages of strategic management as a process and, in general, all elements of strategic management as an organic system

9. Definition of operational controlling. The essence of operational controlling. Operational controlling is a control and information management system aimed at ensuring the achievement of the current goals of the enterprise (primarily the goals of profitability, profitability and liquidity) based on making timely decisions to optimize the cost-benefit ratio.

The essence of each of the considered aspects of strategic and operational controlling in most sources is defined succinctly, in the form of an aphorism: "do the right thing" - strategic controlling; "doing the right thing" - operational controlling.

10. The concept and tasks of operational controlling. Its main goal is to ensure the current implementation of the strategic plans for the development of the enterprise. In accordance with this, operational controlling solves the following tasks:

ensuring the achievement of the current goals of the enterprise, established in accordance with the development strategy, including ensuring the specified level of profitability and liquidity of the enterprise;

determination of a set of controllable indicators for current management;

planning and budgeting of the current activities of the enterprise, ways and deadlines for achieving the current goals of the enterprise;

management of bottlenecks in the production and marketing capabilities of the enterprise, ensuring the most efficient and productive use of enterprise resources;

plan-fact analysis of costs and revenues by product, market sector, customer groups and other analytical sections;

monitoring of the current financial condition enterprises, cash flow management;

analysis of current changes in demand, trends in consumer behavior and appropriate adjustments to marketing and production programs

11. Tools for strategic and operational controlling. Operational controlling tools:

ABC analysis

XYZ analysis

Order Volume Analysis

Optimization of order volumes when purchasing

Analysis of values ​​at the break-even point

Cover calculation method

Analysis of emerging bottlenecks in the enterprise

Investment Calculation Methods

Calculation of production result for a short period

Batch size optimization

Sales representatives commission

based on coverage

Quality mugs

Discount Analysis

Sales area analysis

Functional cost analysis

Strategic analysis and strategic controlling tools:

Own production - supplies from outside.

Experience Curve.

Competition analysis.

Logistics.

Portfolio analysis.

Potential analysis.

Curve life cycle product.

Analysis of the strengths and weaknesses of the enterprise.

strategic breaks.

Scenario development.

12. ABC analysis. ABC analysis is an important tool used in an enterprise to identify key points and priorities.

ABC-analysis compares indicators in physical and value terms.

The task of the analysis is to identify at the enterprise those small values ​​in physical terms, which correspond to large cost values.

Then it is possible to act relatively quickly on the entire population in accordance with the target representations.

Applications:

in logistics (quantity and cost of parts in the context of suppliers),

production (research and change fixed costs.)

sales (orders and products sold, product groups, customer groups and sales areas).

CLASSIFICATION OF SUPPLIERS AND PARTS

A tool like ABC analysis should employ a purchasing specialist and a warehouse manager. With the help of ABC analysis in these areas of activity, it is necessary to separate the essential and non-essential procurement and warehousing processes. Should focus onmaterials of great economic importance, in order to reduce costs through the implementation of targeted activities. Thus, it is possible to significantly increase the efficiency of purchasing and warehouse activities.

ABC analysis can be effectively applied in the purchasing department and in the warehouse. The most important suppliers, who tend to produce A-parts, should be dealt with differently than suppliers who only make C-parts.

By focusing efforts on A-suppliers and A-parts, a lot of time can be saved in the enterprise. Thus, it becomes possible for the heads of the purchasing and warehouse departments to deal more intensively with tasks that are important for the enterprise. Conducting an ABC analysis

ABC-analysis is primarily suitable for assessing the degree of importance of tasks. Practice constantly confirms that in the production process the first 5-20% of the input parameters ensure the achievement of 75-80% of the effective parameters. The remaining 80-95% of the input values ​​give only about 5-20% of the total result.

In many companies we establish, for example, that 20% of all customers contribute about 80% of the turnover.

The procedure for performing ABC analysis:

Drawing up a list of all activities for the corresponding planning period of one month.

Ordering all tasks by importance, i.e. according to their valuation in order to achieve the established goals.

Evaluation of all recorded activities in accordance with the ABC scale.

Checking the personal time schedule in terms of matching the importance of tasks and the time planned for their completion.

Adjustment of the time schedule in accordance with the setting for A-, B- and C-tasks.

A-, B-, C-tasks should be clearly delineated. HowEntrepreneurs and managers alike must determinepriority of tasks The solution of C-tasks should be delegated to your employees whenever possible.

By delegating C-tasks and parts of B-tasks, entrepreneurs and leaders will have more time for other important and urgent tasks. Attention should be paid to the fact that, along with tasks and responsibilities, the corresponding rights are also delegated. The solution of tasks should be entrusted only to employees who are directly subordinate to the heads of departments. In this way, better motivation is achieved and the qualifications of employees are increased. It is necessary to regularly monitor the implementation of delegated tasks. For the good performance of the assigned work, recognition should be expressed. Then the learning process is accelerated and the motivation of employees is improved. Entrepreneurs and managers should be closely involved in solving A-tasks. The additional time gained can be used to address strategic issues and creative activities. Product versatility, customer focus and flexibility provide competitive advantages that ensure successful business management. 13. Analysis of the volume of orders. The purpose of order volume analysis is to regularly monitor this indicator and improve its values. Therefore, it is necessary to calculate the average volume of orders monthly or annually. Of particular importance is the allocation of the share of small orders, since their number should be systematically reduced.

When analyzing the volume of orders, they are first grouped according to a certain scale, then the number of orders and the volume in terms of value for individual ranges of the scale are established. Along with the absolute values, the accumulated total is also shown. The success of an enterprise essentially depends on the structure of order volumes. Healthy proportions should be observed between the size of the enterprise and the average volume of the order.

When analyzing the costs of placing and processing orders, we see that they primarily include personnel costs for employees of the order processing department and material costs (accounted depreciation, accrued interest, repair and maintenance costs, office supplies, postage and phone charges). These fixed costs per order are as high as for large orders. Because processing and clearance times are often the same for both types of orders, small orders create a large burden on management and sales. Order volume analysis should be carried out at each enterprise For many employees of the enterprise, its results are unexpected It turns out that small orders provide only minimal revenue Since the cost of placing and processing one order is approximately the same, it is necessary to reduce the number of small orders to an increase in the value of the average order volume This entails a reduction in costs, primarily in production and sales.

14. Optimization of order volumes during the purchase. Determining the volume and moment of the order during the purchase depends on following factors:

1) the needs of production in raw materials and materials;

2) requirements for keeping in the warehouse;

3) situation in the procurement market

There are two possibilities when determining the order quantity.

Purchasing large quantities at long intervals. Purchasing large quantities has its merits not only in terms of better prices and lower acquisition costs, but also in providing relatively greater reliability for ongoing production. However, these advantages are countered by such disadvantages as a high level of capital binding with high interest rates and significant storage costs.

Purchase of small quantities at short intervals. In the case of more frequent purchases of small quantities at short intervals, the above advantages and disadvantages are reversed. Due to faster stock turnover, less capital is tied up, resulting in lower interest and lower stocks. In addition, the risk of damage, loss and aging of goods in the warehouse is reduced due to shorter shelf life. Warehouse premises are also freed up, which can be used for other purposes.

Thus, the problem of optimizing order volumes is to balance two opposing trends in cost dynamics.

a) Fixed acquisition costs.

These costs arise regardless of the order quantity. These include ordering and bookkeeping costs, clerical work, receiving materials, and postage. The level of fixed costs increases with an increase in the number of orders during the planning period

b) Warehouse costs.

These costs depend mainly on the volume of stocks and their cost. Storage costs primarily include maintenance costs, personnel costs, accrued depreciation, accrued interest on the capital associated with the warehouse, depreciation or loss, as well as costs for storage devices.

It must be taken into account that the fixed costs of acquisition and storage costs change in the opposite direction.

In order to keep the cost of an order as low as possible, it is necessary to determine the optimal order quantity. Therefore, it is required to check fixed acquisition costs and storage costs.

The optimal order quantity is determined by the increase in storage costs and the reduction in acquisition costs.

To calculate the optimal order quantity, as a rule, the following formula is used:

The interest rate is determined as follows:

warehouse percentage rate = (stock costs / average stock) x 100. The optimal volume of orders is of great importance for enterprises, since its accounting allows you to systematically reduce costs in the field of procurement and in the warehouse. In this case, employees of the purchasing department acquire guidelines for the future

With the help of a computer, the optimal order quantities for A-, B- and C-parts can be quickly calculated and used to compile auxiliary tables. Please note that the optimal order quantity should only be a guide. Deviations from the calculated value may occur due to the use of discount scales, minimum order quantities or certain package sizes.

15. Analysis of values ​​at the breakeven point. The analysis of values ​​at the break-even point assumes that the reporting at the enterprise contains separate data on variable and fixed costs. This is typical for a profit calculation system based on coverage amounts.

With this method, the relationship between revenue from product sales, costs and profits is clearly and visually presented. The results of the analysis of values ​​at the break-even point can be presented in analytical and graphical form. A graphical representation is preferable, since my experience suggests that employees of enterprises perceive diagrams better and faster, which means that the nature of profit changes with changes in revenue and costs can be shown more clearly.

By analyzing the values ​​at the break-even point, you can determine the critical value that shows when revenue covers the total costs of the enterprise.

Analysis of the break-even points provides managers at all levels with concentrated information for better decision-making in the future. This analysis is often used in practice, since it is quite easy to test various alternatives with its help. Through such an analysis, we can better assess profit opportunities. Besides, guarantees of break-even of the enterprise become obvious. The amount of profit and guarantees of its receipt - important factors for successful business management.

We can quite simply calculate how changes in quantities and sales prices, as well as variable and fixed costs, affect profits. With the help of simple equations, the critical revenue, the reliability range and the reliability factor are determined.

We can represent the break-even point on the chart. Along with this, an analytical presentation of the results is possible Preferably a graphical form of presentation

To analyze the values ​​at the break-even point, it is necessary to divide the total costs of the enterprise into variable and fixed. If a short-term profit calculation is carried out in combination with a profit calculation based on coverage amounts, then the necessary data can be taken from this calculation.

Rice. 12. Finding a break-even point based on variable costs

Rice. 13. Presentation of the break-even point on the chart with fixed costs lying above variable costs

Rice. 14. Presentation of the break-even point on the chart with a differentiated display of variable and fixed costs

Rice. 15. Breakeven point on the SPO chart

Analysis of the values ​​at the break-even point allows you to simply check the proposed alternatives. The impact of different decisions on the amount of profit can be shown quite clearly.

In businesses with different product groups, sales regions, and customer groups, break-even point charts can be drawn in such a way that they show the impact of changes in sales volumes, prices, and individual components of variable or fixed costs. Using this information, leaders at all levels can make more informed decisions and systematically increase profits.

Controlling, its essence and types.

1. Introduction.

2. The essence of controlling.

3. Types of controlling.

4. Conclusion.

5. List of used literature.

Introduction.

Currently, one of the main directions in the development of an enterprise management system is the development and application of controlling.

Controlling is the core around which the main elements of the organization and management of the enterprise should be combined, namely: all categories of business processes and their costs; enterprise responsibility centers; planning and budgeting systems formed on the basis of enterprise responsibility centers; management accounting system built on the basis of responsibility centers and their budgets; system strategic management based on value chain analysis, strategic positioning analysis and cost factor analysis; information flows (document flow), which allows you to quickly record the current state of the implementation of the budgets of responsibility centers; monitoring and analysis of the results of the financial and economic activities of the enterprise; identification of the causes of deviations and the formation of control actions within the framework of responsibility centers.

The main goal of controlling is to orient the process of enterprise management towards the achievement of all goals.

A feature of controlling is the focus on the current management concept, on the future development of the enterprise and at the same time focus on the bottlenecks of the enterprise and the rejection of a functionally dependent method of work.

The essence of control.

Today there is no unambiguous definition of the concept of "controlling", but practically no one denies that this is a new concept of management, generated by the practice of modern management. Controlling (from the English control - leadership, regulation, management, control) is far from being exhausted by control. At the heart of this new concept system management the organization is striving to ensure the successful functioning of the organizational system (enterprises, trading companies, banks, etc.) in the long term by:

A) adaptation of strategic goals to changing environmental conditions;

B) coordination of operational plans with the strategic plan for the development of the organizational system;

C) coordination and integration of operational plans for different business processes;

D) creating a system for providing managers with information for various levels control at optimal time intervals;

E) creating a system of control over the execution of plans, adjusting their content and timing of implementation;

E) adaptation of the organizational structure of enterprise management in order to increase its flexibility and ability to quickly respond to changing requirements of the external environment.

One of the main reasons for the emergence and implementation of the concept of controlling was the need for system integration of various aspects of business process management in organizational system. Controlling provides a methodological and instrumental base to support the basic functions of management: planning, control, accounting and analysis, as well as assessing the situation for making management decisions.

The concept of "controlling" includes 2 aspects:

1) controlling as a process of integrating methods of accounting, analysis, planning, standardization and control in single system receiving, processing and summarizing information and making management decisions on its basis;

2) controlling as a system that manages the economy of an enterprise, being focused not only on achieving current goals in the form of making a profit or minimizing losses, but also on ensuring the solvent state of an enterprise, is aimed at achieving global strategic goals, for example, the survival of an enterprise in a competitive environment , saving jobs as social factor, ensuring environmental friendliness of production, etc.

The main goal of controlling- implementation of global and local goals of the enterprise. At the same time, the strategic goal is to maintain stability and the successful development of the enterprise. Since the goals of controlling stem from the goals of the organization, they can be expressed in economic terms, for example, in achieving a certain level of profit, profitability or productivity of the enterprise with a given level of liquidity.

Controlling is the art of management (management system), aimed at determining the future state of activity, a functioning enterprise and achieving its goals. Controlling services are organized in large enterprises. Another user appears - the controller. The essence of the work of controllers is to strive to manage processes in such a way as to eliminate, if possible, any errors, deviations, and miscalculations, both in the present and in the future.

The controlling system is appropriate in cases where the functions of enterprise management are delegated to its divisions (departments, services).

Controlling incentives - every worker is interested in the company flourishing. Each worker is valued according to his contribution.

Controlling is characterized by the following:

Self-reliance instead of dependency.

Self-government instead of submission.

Trust instead of control.

The most common understanding of controlling and its methods boils down to the following:

Planning (detailed)

Control over the implementation of the plan

Deep analysis of the responsibility of the worker

Accounting (management).

Controlling is a system for managing the process of achieving the final goals and results of the company.

Controlling interprets economic indicators in a slightly different way. For example, such as: profit, turnover and costs. Profit is recognized only net, turnover is recognized on sale. For example, in Controlling, not all costs are planned, only it is considered expedient to plan dependent costs from production.

Controlling functions .

1) Service - supplying all employees with operational information.

2) Decision-making - decision-making methodology and their coordination.

Controlling information service is provided with the help of planning, management accounting and reporting systems developed for the department.

Based on such information, deviations are calculated and strategic decisions are made.

Goals of controlling :

Achievement of the goals set by the enterprise.

To perform its functions, controlling solves the following tasks:

Creates and develops a planning system.

Defines scheduling methods.

Defines the initial information for planning.

Controlling does not determine “what to plan”, but advises “how and when”.

Controlling develops control documents, including deadlines, content of control operations, tolerances, responsibilities, etc.

The tasks of controlling include the development of architecture information system.

The controller develops the IS architecture from collecting information to making decisions. The tasks of controlling also include conducting special studies related to the study of trends in the development of the organization in market conditions. Based on the generalization of the experience of the world's leading enterprises, the ideal functions were selected:

Development and implementation of internal accounting.

Unification of methods and criteria for evaluating the activities of organizations and departments.

Planning function (improvement of the entire architecture of the planning system).

Coordination of all plans with the overall plans of the organization.

Control and regulation (determines scientifically allowable limits deviations).

Controlling information support (information support carriers, information exchange procedure, correction procedure, exchange of corrected information and its exchange are determined).

Controlling steps

There are three important steps in the controlling process.

First- definition of criteria: standards, performance indicators.

As a rule, the criteria are determined according to the existing mission of the company. At the very beginning of the work, it is necessary to develop indicators by which in the final it will be seen whether the result has been achieved, and also to determine control points, because if you control the entire process continuously, then the control system will cost the organization more than the activity itself (expenditure of time, money, work of people ).

Second step- the process of comparing results achieved against established standards.

Here you need to pay attention to three points:

1. Establishing the scale of deviations, or everything is known in comparison.

2. Determination of the point of deviation, or because there was no nail in the forge.

3. Providing information, or who owns the information - owns the world.

The main thing in controlling is adequate feedback. Information must be complete, accurate and, most importantly, timely. In addition, the information must be provided to the exact person or department that is interested in it and who controls the process.

In controlling, the ability to influence the course of the process is very important: in case of noticeable deviations of the results achieved from the standards, it is necessary that feedback from the management work. The manager must:

Fix deviation;

Assess how significant it is;

Get all the information you can about an issue.

And this is where it comes into play - Third step controlling. The principle of exclusion: the choice of action by the leader

1. He may do nothing if the deviation that has occurred is the result of factors unrelated to the management mechanism of the firm or department, or if it is a one-time random failure.

2. He can begin to eliminate deviations if they appeared as a result of problems in the structure of the company.

3. The third way of behavior of the leader is to revise the standards. If workers regularly exceed the quota by 200 percent, this indicates that the standard was set incorrectly. But if none of the staff is able to fulfill the norm, this speaks of the same.

Types of controlling.

Depending on the goals and main tasks, strategic and operational controlling can be distinguished.

Both aspects of controlling have a similar structure of tasks and functions. The differences between them lie in the semantic and temporal plane, as well as in the field of specific methods for their implementation.

Strategic controlling is not limited to a certain moment and is not limited to a time period, that is, it has an unlimited time horizon, a long-term perspective. Operational controlling covers short and medium periods of time, usually from 1 to 3 years.

The fundamental differences between strategic and operational control can be expressed as follows:

1) the objects of planning and control during operational control are the same, while they are, as a rule, different during strategic control;

2) external forms of control dominate in the operational area, strategic control is dominated by forms internal organization in the form of self-control;

4) strategic control is focused on individual events and is organized as a permanent, continuous process, while operational control is carried out discretely, at certain intervals, mainly as time control.

Thus, the introduction of operational and strategic controlling tools increase the efficiency of planning, organization and analysis of control and audit activities by increasing the efficiency and accuracy of information processing for decision-making.

Operational and strategic controlling are interconnected, there is a close relationship and interdependence between them. Changes in the external environment have a strong impact on strategic controlling.

Strategic controlling.

Strategic controlling is the most important component of controlling that manages the external environment, strategic success factors, alternative strategies, strategic goals.

Strategic controlling is aimed at the implementation of long-term strategies and programs.

The purpose of strategic controlling is the formation of a management and planning system that would allow the company to move towards the intended strategic goal of its development.

Strategic controlling is designed to ensure the effective existence of the company in the long term, the formation and management of the organization's success potential.

Strategic planning essentially determines the potential for success of an enterprise. At the same time, the potential is external and internal.

External potential depends on a successful product-market combination.

Internal involves informational, structural, technical, financial, staffing etc.

Strategic planning in controlling has the following phases:

Search and formulation of a strategic goal.

Formulation and evaluation of the strategy and making strategic decisions.

Formulation and evaluation of strategies - in this phase, the initial situation, potentials and "strategic" hatches are fixed. Luke - the difference between the possible real results.

The strategic decision is made after the elimination of hatches through restructuring or through the creation of a new structure (reengineering). It is carried out on the basis of planned indicators by comparing the fact and the plan. Comparison with standards plays an important role. Strategic control is carried out not only for the enterprise as a whole, but also for its divisions. This raises the problem of measuring indicators and their integration.

Strategic control involves the formation of controlled values, the conduct of a control assessment.

operational control.

The main goal of operational controlling is to create such a management system that effectively helps to achieve the current goals of the enterprise, and also optimizes the cost-benefit ratio.

Operational controlling is focused on short-term goals and controls such key indicators as profitability, liquidity, productivity and profit.

Operational controlling is focused on short-term goals and controls such basic economic indicators firms, as profitability, liquidity, productivity and profit, which is most close and understandable in the field of small business, where it is not necessary to understand the issues of strategic management. Tasks mainly include cost accounting, operational planning and budgeting, analysis of performance standards and relationships, generation of reports, comparison of results with targets, parametric analysis, generation of custom reports.

Accordingly, the arsenal of the main methods and tools of the operational controller is quite different from the strategic one. The most famous are the following tools.

1. "ABC-analysis". The method is based on the division of purchased materials, suppliers and tasks of the working day into three groups. It is believed that, as a rule, a small quantitative expression corresponds to a large value expression - these are groups "A" and "B". Close attention should be paid to these groups, and for group "C" either selective control should be carried out, or a minimum reserve should be established for it. This method focuses the management's attention on the really expensive and decisive areas. Although it is believed that the method is effective at high turnover in the enterprise, it should not be neglected by very small enterprises.

2. Analysis of the volume of orders. The method is almost similar to "ABC-analysis", but differs in that buyers and customers are subjected to research. It is believed that a relatively small number of customers form the vast majority of the sales volume. It is recommended to reduce the number of small customers. The method is also effective at high turnover at the enterprise, therefore it is not particularly suitable for small enterprises. (After all, they just have to fight for each customer.)

3. Optimization of order volumes during the purchase. As a rule, with an increase in the volume of the purchased lot, its price decreases. However, this also increases the cost of maintaining the warehouse. The optimal material purchase lot is considered to be the amount of material that will show the point of intersection of the inventory cost curves and the cost of the material lot. Unfortunately, the small size of purchases and warehouses most often does not allow small enterprises to effectively use this method.

4. Method for calculating coverage amounts. This method is based on the direct costing system. The calculation of profit starts from the available market price, from which direct, general production and general business expenses are deducted in succession, and “coverage amount 1”, “coverage amount 2” and “coverage amount 3” are formed accordingly (this is our profit). The method represents the most accurate result of the profitability or unprofitability of the product. Best suited for small businesses.

5. Analysis of values ​​at the breakeven point. By dividing the company's fixed costs by the "cover amount 1" of the product (from the previous method), the minimum number of products that must be sold in order to avoid the risk of loss is found. Next, you can calculate the amount of the minimum revenue of the enterprise or the size of the minimum workload of equipment. A very convenient method if the company produces only one type of product. If there are several diverse types of products, it is necessary to distribute fixed costs between them, which is not always convenient.

6. Analysis of emerging bottlenecks in the enterprise. There is a search for a place of limited capabilities of the enterprise: in time, materials, equipment. For various products, the yield generated per bottleneck unit is calculated. (In other words, if we have, for example, a limited amount of raw materials, then we need to use it for the production of only those goods, the sale of which brings us the maximum income.) Based on this indicator, the optimal structure of output is calculated.

7. Methods for calculating investments. These include methods for evaluating individual investment objects (static):

• cost comparison method;
• profit comparison method;
• profitability calculation method;
• method of calculating the depreciation period;
• dynamic:
• method of calculating the value of capital;
• method of calculating the internal rate of return;
• annuity method.

They can be used by small businesses in full, but for this, the entrepreneur will have to study all these methods separately.

8. Optimization of batch sizes. It is believed that the optimal size of the produced batch of products is found as a result of crossing the curve of fixed costs, which decrease with an increase in output. finished products, and the storage cost growth curve. Small volumes of production at small enterprises do not allow to use this method effectively enough. But, on the other hand, with such an increase in rental rates for warehouse space, which is observed now, small businesses should also seriously consider using this method.

9. "Quality Circles". This method, which is more than exotic for our country, was first developed in Japan, and is currently actively used in many foreign enterprises. "Quality circles" are groups of employees of an enterprise created to solve a production problem. This method allows you to release the initiative of employees, allows them to identify themselves with the enterprise, that is, the "human factor" is actively involved. One of the most difficult methods, as it is closely related to the unpredictable field of psychology. However, if successful, the effect can be overwhelming. In small enterprises, the method is even easier to use than in large ones due to the closer personal contacts of workers. Many entrepreneurs already use this method without even knowing it: after all, they often consult with their employees. So, it remains only to put all this on a scientific basis.

10. Analysis of discounts. When a discount is given, the profitability of the product decreases, which must be compensated by an increase in the number of sales in general. The method allows you to calculate the relationship between the decrease in the level of profitability due to the provision of discounts and the required amount of increase in sales to cover these discounts.

11. Analysis of sales areas. An analysis is made of the received amounts of coverage in the context of the regions of sales of products. It is quite effective for small businesses in the field of trade with several points of sale. In this case, a separate analysis of the activities of each outlet should take place.

12. Functional cost analysis. The most difficult and expensive method. In the process of functional cost analysis, the production process is completely decomposed into the minimum components, each of which is studied in detail and meticulously, its necessity is substantiated, as well as the expediency of the time and raw materials associated with it. After a detailed analysis, the studied elements are synthesized, and a new system. As a rule, functional cost analysis can significantly reduce costs, but its use is advisable no more than once every five to six years due to the complexity and high cost of this method.

13. "XYZ-analysis". The materials purchased for production are divided into three groups in terms of the consumption structure: consumption is permanent, fluctuating or one-time. It is effective to combine this method with "ABC-analysis". Aimed at optimal regulation of supplies. Effective in case of large stocks.

Conclusion.

The role of controlling in management can define it as a universal means of solving all problems, which characterizes the need for its implementation as a new management function and, at the same time, controlling has absorbed the already known principles of organization management. Based on the definition of an organization and the definitions of controlling, it should be noted that an organization is a system that must achieve certain goals that have a clear hierarchy, complement each other and have quantitative characteristics for the possibility of monitoring their achievement. In addition, the organization must develop and establish a process of continuous monitoring of the use of resources, the content of costs and the achievement of certain indicators that characterize the degree of achievement of the set goals.

The entire controlling process must be based on information that comes from individual responsibility centers. The ultimate goal of controlling is the regulatory impact on the processes occurring in the organization. The entire controlling system is multi-level. From this point of view, controlling, as a concept of systemic management of an organization, should be focused on developing ways to ensure the long-term and effective existence of the organization - on participation in the development of a strategy.

Controlling can be reasonably considered as a functionally separate area of ​​economic work in the organization.

By coordinating the activities of the entire management system of the organization to achieve all the goals, controlling performs the function of "management management" and is a synthesis of planning, accounting, control, comprehensive economic analysis, organization of information flows, decision-making.

Bibliography:

1. Malysheva L. Controlling at the enterprise // open systems 2000.

2. Anankina E.A., Danilochkin S.V., Danilochkina N.G. Controlling as a tool for enterprise management. – M.: Audit, UNITI, 1999.

3. Utkin E. A., Myrynyuk I. V. Controlling: Russian practice. - M.: finance and statistics, 1999.

4. Vinogradov S.L. Controlling as a management technology. Practice Notes // Controlling. - 2002.

5. Management. Textbook / Ed. Zh.V. Prokofieva. – M.: Knowledge, 2000.

Modern management is overloaded with many concepts that do not have a clear definition. Not only enterprise managers, but also management consultants often do not see the differences between such management concepts as BSC, KPI, controlling, budgeting. What these concepts have in common is that they all refer to methods of target management, that is, management approaches based on the formalization of goals and indicators, planning and monitoring the achievement of goals.

This article defines the concepts based on targets and a brief description of methods for constructing each of these management systems.

Basic definitions

Controlling

The concept of controlling covers a wide range of management technologies, the common features of which are the formalization of targets, planning and monitoring the achievement of goals. The application of this concept to a particular area of ​​enterprise management often leads to the construction of a special methodology, which acquires independent significance. Such “subsets” of controlling are budgeting, BSC, KPI.

It should also be noted that controlling is often identified with management accounting in the broadest sense of the latter. At the same time, management accounting is defined as an information system that covers all aspects of the internal and external environment, providing the company's management with the information necessary for decision-making.

If we consider the controlling function from the point of view of management theory, then we can conclude that controlling provides feedback in the enterprise management system. To clarify this point of view, let us consider the principles of controlling a missile aimed at a target. The sensors of the missile control system determine the position of the target. The computing system determines the deviation of the missile's trajectory from the position of the target. After that, the engines are activated, correcting the course of the rocket. Similar functions are performed by the company's controlling system, which provides for the definition of target indicators, the collection of information about the actual state of affairs, the determination of deviations from the chosen course and the initiation of decision-making on the elimination of deviations.

Summarizing what has been said, we will give a definition of controlling, which, in our opinion, most accurately reflects the meaning of this concept. Controlling is an organization management technology that includes:

• definition of the purposes of activity;
• reflection of these goals in the system of indicators;
• setting target values ​​of indicators (planning);
• regular control (measurement) of indicator values;
• analysis and identification of the causes of deviations of the actual values ​​of indicators from the planned ones;
• adoption on this basis of management decisions to minimize deviations.

The function of controlling is to ensure the operation of an effective system for the adoption, implementation, control and analysis of management decisions at the enterprise.

Budgeting

Budgeting is a part of the controlling system that covers financial and economic indicators in the medium-term horizon of the enterprise. The budgeting methodology provides for the allocation of centers of financial responsibility (FRC), each of which is associated with certain financial and economic indicators. Each CFD plans its activities based on the budget prescribed form and reports on the achievement of set targets.

The budget-based planning horizon is typically one year.

In general, the company's budgeting system provides transparency in the formation of financial results and the possibility of preventive actions in case of unfavorable trends. As in the case of a missile, the control system must warn in advance of the presence of deviations from the target and initiate the development of appropriate decisions.

Balanced scorecards (BSC)

Methodology Balanced scorecards (Balanced scorecard) refers to the area of ​​strategic controlling. On its basis, strategic (long-term) goals and indicators are developed, mechanisms for monitoring the implementation of the enterprise strategy are implemented.

Continuing the analogy with a missile, we can say that the long-range guidance system (analogous to BSC) provides control of a ballistic missile in the initial part of the trajectory, when the missile does not see the target, but only “knows” its coordinates. In the final section of the trajectory, when the control system captures the target, the tracking and precise guidance mechanisms (an analogue of operational controlling) are turned on, providing accurate guidance of the missile. Similarly, in the enterprise management system, the functions of strategic controlling based on BSC methods and operational controlling based on budgeting and managing a wide variety of operational level indicators are distinguished.

Key performance indicators (KPIs)

Key performance indicators (KPIs) are personalized targets set for specific employees related to company goals. There are also more general definitions in the management literature that interpret KPI as a comprehensive assessment system that ensures the achievement of the company's strategic and operational goals. However, such definitions do not allow to establish the specifics of this concept and to identify differences from management subsystems adjacent to it. In practice, the concept of KPI is closely related to staff motivation, since based on the system KPI indicators usually a system of motivation and stimulation of the company's employees is built.

Operational Controlling

Operational, that is, "non-strategic", controlling focuses on the indicators of certain processes and functional areas. So the concept of controlling can be used for quality management, for monitoring customer service indicators, managing staff training processes and in many other areas.

How is the operational controlling system created?

As mentioned above, "controlling" is an extremely broad concept. The enterprise controlling system includes whole line subsystems. Since the area of ​​strategic controlling is occupied by BSC, in this section we will consider the main approaches to building an operational level controlling system.

The basis for building an operational controlling system is the enterprise model. Since the enterprise is a rather complex system, various concepts are used to describe it, complementing each other. The most widespread are the following models.

• A financial and economic model in which an enterprise is considered as a system that consumes resources that have a certain value and produces products that have a certain price in the market. The effectiveness of the system is estimated by the ratio of income received from the sale of products and the cost of resources used.
• A process model that defines an enterprise as a set of processes. Unlike the previous approach, the results of the processes are not always measured in monetary terms. The result of the process can be, for example, information, and the indicator of efficiency is the number of errors related to the amount of information processed.
• A marketing model that characterizes the company's position in the market;
• Model of the enterprise as a generator cash flows(the most interesting for shareholders);
• The model of the enterprise as an employer, characterizing its position in the labor market;
• An intellectual capital model that defines an enterprise as a knowledge management system;
• Model corporate culture characterizing the system of values ​​of the enterprise.

Each of these models sets a certain projection in which the company's activities are considered and evaluated. Of course, a "three-dimensional" picture of the business can be obtained using a fairly wide range of projections. The choice of projections depends on the management approaches used by the company's management. Currently, not every manager attaches importance to such aspects of the organization as corporate culture and intellectual capital. For such leaders, these projections of the enterprise are outside the management system. IN best case they are given attention on a case-by-case basis.

The system of controlling indicators is developed for each of the selected projections in a special way. Methods for constructing indicators are determined by the specifics of the model; their consideration will be the subject of future publications. In particular, the financial and economic projection of operational controlling has become widespread as a budgeting system.

How is the budgeting system created?

The basis for building a budgeting system is the financial and economic model mentioned in the previous section. The structuring of the model is carried out in the process of decomposition financial indicators companies.

The starting point for building a financial model is the company's profit. As a result of the analysis of the structure of income and expenses, responsibility centers are determined that ensure the formation of financial indicators that form the final financial results. Thus, the centers of income, costs, profits, etc. are determined. financial structure puts in line with each element of the organizational structure certain financial indicators.

At the next step, the structure of budgets is determined for financial responsibility centers, which are a set of financial and economic indicators that are subject to planning and control.

The final stage is the development of planning regulations, reporting, budget adjustments, analysis of the results of the implementation of the adopted plans.

Thus, a complete management cycle is being built, ensuring the company's orientation to the selected financial and economic indicators.

The variety of models on the basis of which the controlling indicators are built raises the question: “How are these projections related to each other?”. Indeed, are there any links between financial and economic indicators, process indicators, corporate culture indicators and other indicators of the controlling system?

At the operational level, these indicators do not have direct links. They exist in various dimensions, are used by various subsystems of company management. However, they are related. This connection provides a strategic level of company management. The interconnection of all projections of the operational controlling system and their balance, focus on achieving the company's goals is provided by the strategic controlling system, which is built on the basis of the Balanced scorecards methodology.

How is the Balanced scorecards (BSC) system created?

The following article will be devoted to the methodology for constructing a balanced scorecard. Here we note only the main differences between the BSC concept and the principles of building an operational controlling system. The essence of the differences is that BSC is a model of a company's strategy, and the operational controlling system is a model of an enterprise. As noted earlier, the enterprise model includes a number of projections. The higher the level of management culture, the "richer" this model, the more projections and variables are in the field of view of the company's management.

It follows from this that the operational controlling system contains a large number of various indicators, since it must ensure the completeness of management information. On the contrary, in the BSC system the number of indicators is strictly limited. There is a rule of thumb: "Twenty is enough!". Its meaning is that the strategy determines the priorities of the company, so there cannot be many strategic goals.

It is appropriate to recall the division of the types of activities of an enterprise into operating and investment activities adopted in management accounting. Accordingly, operational controlling indicators serve to manage the operating activities of the enterprise, while BSC indicators are intended to manage investment activities, that is, business development.

In practice, the lack of understanding of these differences leads to the fact that the projects of building the BSC system get stuck in attempts to cover all aspects of the company's activities with "strategic" indicators. This is an extremely common mistake.

How is a KPI system created?

In cases where the system of target indicators is communicated to the process executors - employees of the company, it is appropriate to talk about KPI, that is key indicators activities. In essence, any of the indicators of operational controlling or BSC can be attributed to KPIs, since for each such indicator a top, middle or lower manager must be identified, who is responsible for achieving the established target values ​​\u200b\u200bof the indicator. However, KPI is a specific area of ​​a company's controlling system. This control area has special purpose and methodological principles of construction.

The KPI system is intended to solve the following tasks:

• Formalization of goal setting for company employees;
• Evaluation of the activities of employees;
• Determination of employee remuneration.

We emphasize that in this case we are talking about the goals and performance of employees, while in the case of BSC, we are dealing with the strategic goals of the company. In the case of operational controlling, we are talking about the goals and indicators of processes or responsibility centers.

When building the KPI of an employee, we must determine in which processes or projects the employee is involved and link the indicators of these processes and projects with a specific contractor. Consider, for example, how the KPIs of a department employee are determined technical support IT company users. This specialist advises clients seeking support. Therefore, its KPIs should include indicators of user request processing processes, the main of which is customer satisfaction. These are indicators included in the operational controlling system that characterize the current activities of the company, its processes.

Let's continue with our example. Simultaneously with his current activities, the employee participates in a project that is very significant for the company. He is testing a new software product being developed by the company. This project ensures the achievement of the company's strategic goals and is reflected in the balanced scorecard. The indicators characterizing the success of this work relate to the area of ​​strategic controlling.

Thus, KPI this employee are made up of indicators related to various areas of the company's activities and various controlling subsystems.

The above example serves as an illustration of the following important statement. A complete and consistent system of employee performance indicators can only be built on the basis of previously developed strategic indicators (BSC) and operational controlling indicators (process indicators, financial and economic indicators, etc.). In practice, the opposite is often the case. Heads of enterprises, obsessed with the desire to quickly build an “effective” system of staff motivation, come up with certain indicators for their employees, without bothering to formalize the strategy and analyze the processes. Such hastily made indicators often do more harm than good.

Target management system architecture

In this article, we have determined the place of each of the controlling subsystems in the company's management system and approaches to their development. These subsystems interact and complement each other.

On the top level there are BSC goals and indicators that define the company's strategic priorities. They are measured and analyzed on the basis of data coming from the operational controlling subsystem, which covers a wide range of indicators related to various projections of the company - from financial indicators to corporate values.

The target values ​​of operational controlling indicators are set based on the target values ​​of indicators of the strategic level.

The indicators of the KPI subsystem are formed on the basis of the indicators of the subsystems of strategic and operational controlling.

__________________________________

The definitions given here reflect the author's point of view. It should be noted that there are no generally accepted definitions of the concepts considered in the article.

Balanced Scorecard

The term "controlling" (from English, to control- control, manage) began to be used in America at the beginning of the 20th century, in the 1970s. - in Western Europe, and in the early 1990s. - in Russia. In the economic literature, controlling is basically understood not only as control, but also as management accounting. However, today the term "controlling" is interpreted more capaciously, since it includes not only purely control and accounting functions, but also the entire spectrum of process management (including automated systems management of technological processes and the enterprise as a whole) achieving the final goals and results of the company.

According to American scientists R. Mann and E. Mayer, “... the controlling system can only function when it is focused on the “bottlenecks” of the enterprise, since the main method inherent in controlling is the search for deviations of actual indicators from planned ones, search for the causes that contributed to this and timely elimination of them.

Controlling acts as a coordinating center for managing corporate management systems, marketing, logistics, finance, and human resources.

If management accounting is the "language of business", then the controlling system is a set of basic business activities based on the features inherent in this system, in which controlling is not only a "snoop dog" in the management system, but also the state in which self-government becomes an object controlling systems.

Controlling is characterized by the following features: continuity, focus, completeness of information support; practical reflection of the use of objective economic laws of the market mechanism; impact on control objects under changing external and internal conditions.

The controlling system is whole set interrelated elements of an organic symbiosis of planning, control, accounting in order to efficiently use resources, obtain the intended profit and improve the quality of management.

The environment for the functioning of the controlling system is the organizational, resource and intellectual potential of the company, the professional readiness of management and performers, the choice of priorities in development marketing activities, effective communications with internal and external target audiences.

The main goal of the controlling system is the progressive socio-economic development of the company, achieved through the rhythmic work of the main structural blocks based on a timely assessment of the compliance of actual and planned indicators of corporate activities.

The functioning of the controlling system allows you to solve such problems as:

• formation of a corporate mission, taking into account social orientation business and market sustainability;
• creation of a reliable information system that provides accurate monitoring of management, necessary for the analysis of strategic and tactical plans, the results of enterprises and deviations from the specified parameters;
• development of market participation strategies and development of recommendations for decision-making, plans, programs, taking into account resource provision;
• assessment of actual financial results for sold products or their groups, new technical solutions and identification of deviations from established norms, standards, estimates;
• preparation of proposals to the management on the implementation of adjustments, taking into account the influence of internal and external factors of the market environment.

The practice of applying the controlling system includes a variety of issues, methods, types, subsystems, elements that directly depend on the scale of production, its specialization, sales volumes, and the provision of software products for accounting and control.

In other words, controlling is a mechanism that provides a cumulative process of analyzing the results of financial and economic activities, a timely assessment of the deviation of actual data from planned ones. It is controlling that is aimed at organizing marketing efforts to create an effective mechanism for interacting with customers through the development of optimal management decisions on the company's market participation, followed by their consideration and adjustment.

Innovation, technology, production, logistical supply, marketing of finished products are the main links in the chain of creation of certain values ​​in the business processes of an industrial enterprise. Systems of management, marketing and logistics of the enterprise within international requirements ISO 9004 flexibly manages multiple corporate value streams. At the same time, the processes of suppliers and consumers continuously pass into each other through the internal flows of the company.

The leading role in the implementation of corporate values ​​is assigned to the marketing management system. Marketing permeates all the main stages of production process commercial structure. So, at the stage of logistics, it is necessary to have data on profitable sources for meeting production needs. This becomes possible when marketing research to identify the most attractive commodity markets. The production process requires market information on advanced technologies, directions for organizing safe production, labor, and protection. environment. To organize the sale of finished products, marketing efforts are needed not only to use the optimal logistics forms for the delivery of goods of finished products, storage of inventories, but most importantly - to create a reliable system of sales promotion and customer service. It is the controlling system that ensures the interconnection and interdependence of logistical market, material, financial, information flows with diverse audiences of consumers, suppliers, and business participants. The place of controlling in the marketing management system is shown in fig. 15.2.

To find out the existence of the conditions necessary for the development of an effective controlling system, one should carry out comprehensive assessment existing on enterprise management, production, financial, accounting systems and administrative accounting. Very important at this focus on the professional suitability of performers of financial and economic, ad-

Rice. 15.2.

administrative and other services, especially the service that performs the functions of controlling.

The controlling system cannot be effective without a flexible management model, without the ability of the management structure to withstand frequent market changes. Controlling in the marketing system should streamline the relationship within the company, primarily between the management staff and production departments, as well as between production units to assess the contribution of each unit to the overall financial result. The streamlining of relations is one of the most important conditions under which managers at various levels will have a real need for controlling to make operational and strategic decisions.

Depending on the type of goals being implemented, controlling is divided into strategic, tactical and operational.

Strategic controlling focused primarily on identifying and tracking the future chances and risks of the enterprise in the long term, i.e. search, expansion and preservation of development potential.

The strategic level of controlling solves the tasks of implementing strategic planning in the field of profit maximization, optimization of the capital structure and ensuring financial stability. Equally important are the tasks of achieving transparency of the financial and economic state of the enterprise, ensuring investment policy.

Tasks tactical controlling consist in the implementation of production and financial accounting, costing, integrated planning, budgeting, accounting and analysis of information flows (regulatory document flow, internal management reporting), etc.

Target operational controlling- creation of a system for managing the achievement of the company's current goals (usually within one year), as well as making timely decisions, primarily in the field of optimizing the cost-benefit ratio.

The central place in the system of operational controlling is occupied by operational analysis and appropriate management tools, which allow maintaining an effective balance between turnover, costs and profits of the enterprise, as well as immediately implementing regulatory actions.

To reveal the essence of controlling subsystems will allow answers to the questions: “What does the organization do?”, “Who manages it?”, “Who does management manage? Based on what?”, “In what way?”.

The functions of the controlling system with a certain reliability include both the functions of directly controlling (planning, accounting and reporting, evaluation, recommendations, control, adjustment), and the system-forming functions of the sphere of vertical and horizontal management of financial and financial economic activity And social life corporate organization.

target the function of controlling is reduced to providing management with financial information of a quantitative nature and issuing recommendations by functional management, the controller. Controlling does not include non-manufacturing areas of management (not related to the process of increasing the value of the product). An example of such an area is the sphere social development, which in the modern view not only affects financial and economic activity, but also develops it both quantitatively and qualitatively.

The basis of the controlling system is the financial component, client base, components of internal business processes and personnel management. Controlling components are shown in fig. 15.3.

The tasks and indicators of these groups of components reflect the functional orientation of marketing management both within the organization and outside it when interacting with customers. Following this system, any function implemented in the enterprise must have some indicator that ties it to the strategy and allows you to evaluate not only short-term dynamics all changes, but also strategic.

Controlling allows you to reflect the multifaceted process of transforming the mission and strategic goals of the company into specific ones that correspond to the levels of competence and functional duties employees tasks and indicators. The system works only if there are already established strategic goals and a corporate policy to achieve them.

Rice. 153

Foreign practice of managing the financial and economic activities of an organization with the help of controlling allows us to present this mechanism as a system consisting of independent economic elements: controlling functions, subjects of activity, controlling objects, information sources of the system, forms and methods of managerial relations within the framework of interrelated subsystems, goals, objectives , accounting, control, budgeting, reporting systems, etc.

Consideration of the content of the controlling system allows us to conclude that its creation and operation will allow:

• provide the management with the necessary information on the results of the company's market participation in a timely manner to improve the quality of production management and decision-making in the future;
• to create an integral information and control system of the company, which will allow, in the mode of optimal costs, to form a reliable system of logistics, ensure the rhythmic production of finished products, effective sales and competitiveness in target market segments;
• raise corporate responsibility each performer for the results of work, work culture, its safety and popularity of the company in the eyes of the public.

The main requirement for the controlling system is its compliance with other systems: strategic management system, balanced scorecard (BSC), budgeting system.

• Mayer E. Controlling as a system of thinking and management. M.: Finance and statistics, 1993. S. 43.
• Sheremet A.D., Nikolaeva O.E., Polyakov S.I. Management accounting: textbook. 3rd ed. M.: ID FBK-PRESS, 2005. S. 317.
• Paliy VF, Paliy VV Management accounting - a new reading of intraeconomic calculation // Accounting. 2000. No. 17.

IN last years controlling occupies a special place among the concepts of cost management in industrial enterprises. developed countries West. This can be confirmed by the growing number of publications devoted to the study of the problems of controlling and giving it an extremely important role in the management system. modern enterprise. However, it should be noted that until now there is no unambiguous, generally accepted interpretation of the concept of controlling.

In a number of studies, controlling is considered as a business and profit management system, within which two main functions are distinguished: control and. This was reflected in the work of the German researcher D. Hahn.

In a number of works, the concept of controlling has become widespread, in which its main function is to coordinate the management system as a whole to ensure actions aimed at the target. At the same time, to date, in the industrialized countries of the West, three main concepts of controlling have taken shape quite clearly, due to its functional purpose and institutional design:

Controlling with a focus on the accounting system;

Controlling with information orientation;

Controlling with a focus on coordinating the activities of the enterprise.

The concept of controlling with a focus on the accounting system is associated with the implementation of information goals through the use of accounting data in the enterprise. The main attention is paid to cost indicators. It is primarily about making a profit.

In other words, the concept of controlling under consideration can be characterized as profit-oriented. At the same time, it is somewhat limited, since it relies only on accounting data. As a result, the concept of controlling based on accounting data mainly meets the needs of the operational activities of the enterprise and only partially meets strategic goals its development.

The concept of information-oriented controlling involves not only the use of accounting data (quantitative information), but also qualitative information directly related to the economic activity of the enterprise. According to this concept, the main task of controlling is the information support of the management decisions made by the management of the enterprise. He must support the intra-company management process with the help of targeted selection and processing of information. This controlling concept provides for the inclusion of a wide range of information tasks into the corporate governance structure. However, solving this problem in practice is quite difficult.

The concept of controlling with a focus on coordination is based primarily on the difference between a control system and an execution system. According to this concept, the primary coordination of the execution of management decisions is the task of the management system itself, and the secondary coordination within the management system refers to controlling.

Moreover, the tasks of coordination within the framework of this concept of controlling are divided into two levels:

Orientation to planning and control;

Focus on management system generally.

At the same time, most foreign and domestic studies agree that controlling is a new concept of enterprise management, which is based on the desire to ensure its successful functioning in the long term. This can be provided through:

Adaptation of the system of strategic goals for the development of the enterprise to constantly changing environmental conditions;

Formation of an information support system for the process of strategic planning and management at the enterprise;

Coordination of operational plans of the enterprise with the strategic plan for its development;

Formation of a control system for the process of implementing the strategic plan for the development of the enterprise and adjusting its content;

Flexibility of the organizational structure of enterprise management in order to increase its ability to quickly respond to constantly changing environmental conditions.

As most foreign and domestic researchers believe, the main reason for the emergence of controlling can be called the need for the system to integrate all aspects of the management process within the enterprise. In this regard, controlling is designed to provide methodological and institutional framework to support basic functions management activities at the enterprise (analysis, forecasting, planning, accounting, control).

The main tasks of controlling are presented in fig. 10.1.

Thus, controlling is focused on supporting the process of making managerial decisions in the enterprise. It is designed to adapt the traditional accounting and control system at the enterprise to the modern needs of its management, i.e., the controlling functions should include the creation, processing, verification and presentation of system management information.

In the general case, the controlling functions are directly determined by specific types of management activities within the enterprise, which ensure the achievement of the set goals of the enterprise development, including strategic ones. The main functions of controlling are summarized in Table. 10.1.

Therefore, according to the majority of foreign and domestic researchers, the modern concept of controlling should focus on the enterprise management system as a whole. It should coordinate the planning, control and information support subsystems.

Rice. 10.1. The main tasks of controlling in the enterprise

Table 10.1

The main functions of controlling in the enterprise

Controlling functions
Accounting	Substantiation, development and maintenance of the internal accounting system at the enterprise; Unification of criteria and methods for evaluating the activities of both the enterprise as a whole and its individual structural divisions
Planning	Security information support the process of strategic and operational planning within the enterprise; Coordination of the process of information exchange in the process of management activities at the enterprise; Improving the content and structure of strategic and operational planning systems at the enterprise; Coordination and linkage of strategic and current plans for the development of the enterprise; Development and subsequent adjustment of methodological approaches to assessing the reliability and realism of the developed strategic and current plans for the development of the enterprise
Control	Substantiation and selection of indicators (parameters) of the strategic and current plans, controlled in terms of content and time;
	Comparison of planned and actual values ​​to assess the degree of achievement of the goals of the strategic plan for the development of the enterprise; And assessment of emerging deviations from the parameters of the strategic plan, identification of the causes of deviations of actual indicators from planned ones, development of proposals to prevent such deviations
Information and analytical support	Development of the content and structure of information support for monitoring the process of implementing the strategic plan for the development of the enterprise; Standardization of information flows, carriers and communication channels within the enterprise; Provision of information that allows to monitor the progress of the implementation of enterprise development plans; Collection and systematization of the most significant indicators (parameters) used in the process of assessing the degree of implementation of enterprise development plans; Substantiation and development of tools for planning, monitoring and making managerial decisions within the enterprise; Ensuring the effectiveness of the functioning of information support for controlling
Special Features	Collection, systematization and analysis of information about the state of the external environment of the enterprise; Carrying out a comparative assessment of the results of the enterprise in comparison with its competitors; Carrying out calculations to evaluate the effectiveness of investment projects implemented within the enterprise

The degree of implementation of controlling functions at enterprises depends mainly on the following factors:

Socio-economic situation of the enterprise;

Understanding by the management of the enterprise of the importance and usefulness of the introduction of controlling;

The size of the enterprise (number of employees, production volume);

The level of qualification of the management personnel of the enterprise;

Nomenclature of manufactured products;

The level of diversification of production;

The current level of competitiveness of the enterprise;

The skill level of employees involved in controlling.

It should be noted that in recent years, for most industrialized countries of the West, controlling services (mainly in large firms) or the services of involved expert controllers are quite familiar. Moreover, in these countries, the concepts of controlling are largely similar. The existing differences relate mainly to the understanding of two main points: pragmatism and the degree of improvement of the system in accordance with the mentality of users. For example, in the United States, a pragmatic approach prevails: controlling is closely related to management and is more focused on market requirements and customer needs.

In Germany, in turn, the trend of academicization prevails, which provides for the initial formation of a theoretically integral controlling system, and then a gradual transition to solving specific problems.

In our country, interest in controlling began to appear in the early 1990s in the context of reforming the Russian economy. At the same time, only a few examples of the use of controlling are known in Russia so far.

Thus, in modern conditions, we can talk about a significant potential for the development of the concept of controlling and the possibility of its further refinement. In this regard, the development of the theoretical and practical foundations of the domestic concept of controlling is of exceptionally important scientific and practical importance.

It seems to us that the main drawback of all existing controlling concepts can be considered the idea of ​​combining the functions of planning and control, which to a certain extent is explained by a lack of understanding of the content of planned activities within the enterprise. Planning even at a medium-sized industrial enterprise is a rather complex and multifaceted activity, which involves a large number of different kinds of specialists. Therefore, the transfer of planning functions to the chief controller, as suggested by foreign researchers in the field of controlling, in practice will only lead to disorganization and a decrease in the quality of planned work at the enterprise. In this regard, the combination of planning and control functions seems unreasonable and inappropriate. In our opinion, controlling within an enterprise should perform its own functions related to monitoring and evaluating the planned decisions made and preparing, on this basis, specific proposals for adjusting the planned parameters (landmarks). According to this approach, the controlling
should be a continuously functioning system of control over the process of development and implementation of plans at the enterprise, including strategic plans.

Consequently, main function controlling should be a control process.

The main elements of the control process at the enterprise are shown in fig. 10.2.

It seems that control within the enterprise is designed to identify problems in advance and correct the activities of the enterprise before these problems develop into crisis situations. Therefore, one of the most important reasons for the implementation of the control process is that any enterprise must certainly have the ability to fix errors in its activities in time and correct them before they interfere with the achievement of the enterprise's development goals. It should be noted that the errors and problems that arise when analyzing the situation within the enterprise are intertwined, if they are not corrected in time, with errors in assessing the future conditions for the functioning of the environment and human behavior.

Even more common may be the situation in which the enterprise operates, constantly moving from one crisis situation to another. Moreover, it should be noted that in business this state of affairs is considered quite acceptable. At the same time, it is quite clear that from time to time a crisis situation at an enterprise can develop quickly enough for the enterprise management to immediately fix it and develop an appropriate course of action. However, in most cases there is no need to constantly resort to crisis management methods.

Rice. 10.2. The main elements of the process of monitoring the implementation of development plans at the enterprise

In addition, it is necessary to emphasize the positive side of the control process at the enterprise, which consists in the full support of everything that is successful in the activities of the enterprise.

Comparing the actual results of the enterprise with the planned ones, the management gets the opportunity to determine in which areas of activity the organization has achieved some success, and where it has failed. In other words, one of critical aspects control is to determine the directions of the enterprise's activities most effectively contribute to the achievement of the main goals of its functioning and development. Thus, by identifying and evaluating successes and failures in the activities of the enterprise and their causes, management gets the opportunity to quickly adapt activities to dynamically changing environmental conditions and provide conditions for moving towards development goals.

The control process at the enterprise should be comprehensive, covering all possible elements of management activities. It cannot be the prerogative of only the manager and his assistants who perform these functions, i.e. "controllers". Each head of the enterprise, regardless of his rank, exercises control as part of official duties. In this regard, neither the planning nor the formation organizational structures, motivation, etc. are not considered in isolation from the control process.

The organization of the control system at the enterprise should be based on a number of principles:

Consistency;

performance;

Efficiency

Ease of use;

Profitability;

Continuity.

In general, the process of control within the enterprise includes the following stages.

1 stage. Formation of a system of controlled parameters.

2 stage. Conducting a control assessment.

3 stage. Making decisions based on the results of control.

At the first stage of control, the composition of controlled parameters (standards) is selected and their actually achieved values ​​are determined. This stage of control demonstrates how closely interconnected the functions of planning and control are within the framework of management activities in the enterprise. The choice of controlled parameters follows directly from the goals of planning. Moreover, the targets that can be used as standards for control must meet two basic requirements.

First, they can only be used within certain time frames, corresponding to the period of development of the plan.

Secondly, the controlled parameters should be as quantitative as possible. In this case, in the process of monitoring, it is advisable to use performance indicators that characterize the degree of achievement of the planned goals. The use in practice of such indicators allows the managers of the enterprise to compare the actual results achieved with the planned ones. However, this task is very difficult, since not all goals of the functioning and development of the enterprise can be expressed numerically. It is fairly easy to define performance measures for quantifiable quantities such as profits, sales, costs, and so on. At the same time, it is not possible to express numerically some goals of the functioning and development of the enterprise. In this case, it is advisable to use indirect indicators. For example, a small number of layoffs in an enterprise can be used as a performance indicator in setting job satisfaction standards. However, the danger of using indirect indicators lies in the fact that they themselves can be influenced by completely different factors that do not directly affect the controlled parameter. So, for example, a small number of layoffs at an enterprise may not reflect a high degree of job satisfaction, but the general crisis state of the economy. In other words, people may stay in a given job not because it satisfies them, but because it is difficult or almost impossible for them to find another job. In this regard, it is very important to learn how to separate random factors from the true causes of a particular phenomenon.

It should be noted that the inability to quantify a performance indicator cannot and should not serve as an excuse for not setting benchmarks at all. It is impossible to control effectively without a performance indicator. The inevitable consequence of the absence of such an indicator is management "on a whim", which in fact is not management, but is a simple reaction to a situation that is out of control.

As the experience of the industrialized countries of the West shows, a number of successfully functioning enterprises have faced rather difficult problems due to the fact that their management did not have time to establish performance indicators in such difficult-to-measure areas as social responsibility and organizational culture.

The area of ​​innovation (R&D) is particularly difficult to establish performance indicators. So far, attempts to propose approaches to measuring performance in this area of ​​activity have been practically unsuccessful. The traditional indicators used in this field are the number of patents, publications, reports, and completed projects. However, these indicators do not allow assessing the direction of R&D and the usefulness of their implementation for the enterprise. In other words, they do not answer the question: do all these patents, publications, projects, etc., serve the desire to diversify the activities of the enterprise or penetrate into new markets?

In recent years, in most enterprises in industrialized countries, the most widely used indicators that are used in the process of monitoring and evaluating the result of research and development are “achievement of enterprise development goals” and “percentage of work accepted and approved by the enterprise”. These indicators, in combination with performance indicators, to a certain extent allow us to establish that R&D is not only effective, but also useful for the enterprise.

At the second stage of the control process, the actually achieved results of the enterprise's activities in various areas are compared with the established control standards. At this stage of the control process, the management of the enterprise should answer the question: to what extent do the actual results of the enterprise's activities correspond to those planned? In addition, at this stage it is also advisable to assess the extent of deviation from control standards. This kind of assessment can and should serve as the basis for developing a program of measures to adjust the enterprise development plan. The activities carried out at this stage of the control process are the most important part of the entire control system. It should consist in determining and assessing the scale of deviations from control standards.

At the same time, it should be noted that at this stage, the determination of the scale of permissible deviations becomes extremely important. In case you choose too large scale deviations, the emerging problems can lead to very unfavorable situations for the enterprise. And vice versa, if the deviation scale is chosen too small, then the control system will disorganize the work of the enterprise and hinder rather than contribute to the achievement of its development goals. In other words, in this case, a sufficiently high degree of control will be achieved, but the control process will be costly and inefficient. A typical example of such a situation is when, in order to make a managerial decision, it is necessary to go through many bureaucratic instances. Many government programs are often ineffective due to the fact that a significant proportion of the funds are spent on managing it and ensuring proper control, and not on implementing the system of program activities. The benefits of a control system should outweigh the costs of running it. The cost of a control system consists of the time spent by managers and other employees collecting, transmitting and analyzing information, as well as the cost of equipment used to implement control, and the cost of storing, transmitting and searching for information related to control issues. At the enterprise, if the profit arising from the implementation of control is less than the cost of it, then such control is uneconomical and unproductive. One way to possibly increase the economic efficiency of control is to use the method of control by exclusion. The content of this method is that the control system should only work if there are noticeable deviations from the control standards.

An important and rather complex element of the second stage of control is the evaluation (measurement) of the results of activities, which will answer the question: to what extent did you manage to comply with the established standards? In turn, to conduct such an assessment, it is necessary to form an appropriate information base, which is quite expensive.

Communication and dissemination of information plays a key role in ensuring the effectiveness of control. In order for the control system to operate effectively, it is imperative that both the control standards and the results achieved be communicated to the relevant employees of the enterprise. This kind of information should be accurate and communicated to the employees of the enterprise in an accessible and understandable form, which, in turn, will make it possible to make informed management decisions. In other words, there must be an effective link between those who set the control standards and those who must comply with them. The main difficulties that may arise in the process of collecting and disseminating control information are mainly related to various communication problems. While some of the data is collected and processed by computers, most of the information will have to be processed by a human. It is quite clear that the presence of a person in the control process is associated with possible distortions of the information on the basis of which management decisions should be made. Distortions of information can play a very significant role in cases where subjective assessments are inevitable. The most characteristic example in this respect is the attempt to evaluate the result of the work of managerial employees.

The final stage of the second stage of the control process may be the evaluation of information on the results obtained. In many cases, the scale of permissible deviations, established earlier, can serve as a measure of such an assessment. However, in individual cases Managers can and should make personal assessments and interpret the significance of the information received. At the same time, they must take into account the risk and other factors that determine the choice of a particular management decision. The purpose of this assessment is to decide whether certain actions are necessary, and if so, which ones?

The third stage of the control process is associated with the choice of a certain line of behavior for a manager - do nothing, eliminate deviations that have arisen, or revise control standards.

The choice of a line of behavior of a managerial worker, in which nothing should be done, can be carried out if the comparison of the actual results achieved with the control standards indicates that the goals are being achieved. At the same time, in managerial activity, one cannot count on the fact that what happened once will necessarily happen again. Therefore, even if the control system has shown that everything is going well in a certain aspect of the enterprise, it is still necessary to continue to monitor and evaluate the results.

In the case when there is a deviation of the actually achieved results from the planned ones, it is necessary to correct the already made management decisions. The meaning of such an adjustment is to identify the causes of the deviations that have arisen and to achieve the return of the enterprise to the planned development strategy. Implementation of the adjustment can be achieved by improving the values ​​of any internal factors in the development of the enterprise, improving management functions or technological processes.

It should be emphasized that deviations from the chosen development strategy can be caused by either one factor or a combination of several factors. It is quite natural that a manager, before choosing a specific corrective action, must evaluate the influence of all possible factors and their interaction. Moreover, since all departments of the enterprise are somehow interconnected, any significant change in one of them will affect the enterprise as a whole. That's why managerial worker should first make sure that the corrective action he takes will not create additional difficulties, but will help to resolve them.

However, not all deviations from control standards should be eliminated. In some cases, the standards themselves may not be realistic. For this reason, controls may indicate the need to revise the selected control standards. Moreover, as is the case with corrective actions of various types, the need for a radical revision of control standards (up or down) can be a symptom of problems that arise either in the control process or in the planning process.

At the enterprise, it is customary to distinguish two main forms of control:

Strategic;

Current (operational).

Strategic control is aimed at meeting the needs of strategic planning and management.

Current control involves the implementation of systematic monitoring of the implementation of current plans and programs for the development of the enterprise.

In accordance with this, within the framework of the enterprise, it is advisable to form systems of strategic and operational controlling.