Controlling is a control and information system for ensuring management of the development of an enterprise based on measuring resources, costs and results of the intra-economic activities of the enterprise. Currently, there is no unambiguous definition of the concept of controlling, however, there are common features in the definitions.

Firstly, in appearance, controlling is an information system for supporting management decisions.

Secondly, many formulations consider the content 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 basis to support the basic functions of management: planning, control, accounting and analysis).

Thirdly, many authors emphasize the target orientation of controlling (target management, future management to ensure long-term and effective functioning of the enterprise and its structural units, “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 development of the enterprise in the long term;

− controlling is a goal-oriented integrated system of information, analytical and methodological support for managers in the process of planning, control, analysis and management decision-making in all functional areas of the enterprise.

2. Goals, objectives and functions of controlling.

Purpose of controlling

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

Controlling tasks

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

Using control mechanisms to ensure coordinated work of the enterprise team towards the set goals;

Research of alternative options for achieving set goals, justification for choosing the optimal option;

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

Coordination of the activities of structural units, departments and employees of the enterprise, planning, budgeting;

Analysis of the enterprise’s activities, justification of the need for corrective actions;

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

Controlling functions

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

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

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

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

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

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 methods of forecasting, standardization, planning, analysis, control, personnel management, etc. At the planning stage, the role of controlling is to develop methods and planning schedules, provide information for drawing up plans, develop a system of strategic and operational plans for the enterprise, and plan development strategies enterprise, developing and establishing 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.

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

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

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

4. Controlling structure. Components and sections of controlling. In the organizational aspect, controlling is divided into the following sectors:

1) financial;

2) production costing;

3) financial planning and economic analysis;

4) investments;

5) information technology;

6) corporate development.

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

1) controlling purchases and warehousing;

2) production controlling;

3) sales controlling;

4) controlling financial investments;

5) logistics controlling;

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 job correctly);

− dispositive (what to do if things are done incorrectly). “Doing the right thing” - strategic controlling; “doing things right” - operational controlling.

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

Planning - at this stage, enterprise goals are converted into forecasts and plans. The first step of planning is to analyze the strengths and weaknesses of the enterprise, opportunities and threats. Based on this, an enterprise strategy is developed, and then a plan. The plan allows the company to assess how realistic it is to achieve its goals, what helps and what prevents them from achieving them. A plan is a quantitative expression of an enterprise's goals 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 different departments and services of the enterprise in the planning process, and also evaluates plans, determining how much they correspond to the goals of the enterprise and stimulate action, and how realistic their implementation is.Management Accounting

During the implementation of the plan, operational management accounting is carried out, which reflects all 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 is that it is focused on the information needs of enterprise and department managers and on supporting management 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 management decision being made. All other information requirements within controlling play a subordinate role. Irrelevant information, even if it is completely reliable, cannot help in making management decisions. At the same time, significant, but only 95% reliable data can be of great help to the manager in solving management 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 (what decisions can, in principle, be made);

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

Monitoring

Possessing information, the manager can monitor all financial and economic activities of the enterprise - tracking processes occurring in the enterprise in real time; drawing up operational reports on the results of the enterprise’s work for the shortest periods of time (day, week, month); comparison of target results with those 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 trends in the development of external conditions in which the enterprise has to operate.

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

Based on changes in target parameters, as well as a forecast of changes in the strengths and weaknesses of the enterprise itself, the action plan to achieve the goals is adjusted, and this new, revised plan is put into practice, i.e. the circle closes.

7. Definition of strategic controlling. The 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 for the long term. Essence strategic planning is to, through the generation and selection of appropriate strategies, determine the optimal path for the development of the organization from the point of view of increasing the value of capital. Therefore, strategic planning is, first of all, planning to achieve goals. 8. Concept and tasks of strategic controlling. Strategic controlling determines the goals and objectives for operational controlling, that is, it sets a regulatory framework.

The goal 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 quantities to measure and evaluate the potential for success;

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

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

cross-checking of real values ​​in relation to standard values ​​is carried out by comparing plan and fact (i.e., according to statistics for the past period) and comparing the plan with actually developed (desired) controlled values ​​that characterize the current potential for success;

recording deviations and analyzing the causes of deviations;

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

The main functions of strategic controlling include:

Formation and development of an information support system for strategic management;

Primary element-by-element and integral strategic analysis;

Participation in setting strategic goals;

Participation in secondary strategic analysis and strategic reflection;

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

Monitoring the process of implementing 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) on the basis of making timely decisions to optimize the cost-profit 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: “doing the right thing” - strategic controlling; “doing things right” - operational controlling.

10. The concept and tasks of operational controlling. Its main goal is to ensure the ongoing implementation of the strategic development plans 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 a given 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 timing of achieving the current goals of the enterprise;

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

plan-actual analysis of costs and income by type of product, market sectors, buyer groups and in other analytical sections;

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

analysis of current changes in demand, trends in consumer behavior and corresponding 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 during procurement

Analysis of values ​​at the break-even point

Method for calculating coverage amounts

Analysis of bottlenecks occurring in the enterprise

Investment calculation methods

Calculation of production results for the short term

Optimization of product batch sizes

Commission remuneration for sales representatives

based on coverage amounts

Quality mugs

Discount analysis

Analysis of sales areas

Functional cost analysis

Strategic analysis and strategic controlling tools:

Own production - external supplies.

Experience curve.

Competition analysis.

Logistics.

Portfolio analysis.

Potential analysis.

Product life cycle curve.

Analysis of the strengths and weaknesses of the enterprise.

Strategic gaps.

Scenario development.

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

ABC analysis compares indicators in physical and monetary terms.

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

Then you can relatively quickly influence the entire population in accordance with the target ideas.

Areas of application:

in logistics (quantity and cost of parts by supplier),

production (research and change in fixed costs.)

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

CLASSIFICATION OF SUPPLIERS AND PARTS

A tool such as ABC analysis should used by purchasing specialist and warehouse manager. Using 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 targeted activities. In this way, the efficiency of purchasing and warehouse activities can be significantly increased.

ABC analysis can be effectively applied in the purchasing department and warehouse. The most important suppliers, who typically produce A-parts, must be handled differently from suppliers who only produce C-parts.

By focusing efforts on A-suppliers and A-parts, a lot of time can be saved in the plant. This makes it possible for purchasing and warehouse managers to focus more intensively on tasks that are important to the company. Carrying out 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 input parameters ensure the achievement of 75-80% of the effective parameters. The remaining 80-95% of the input quantities provide only about 5-20% of the total result.

In many enterprises we establish, for example, that 20% of all clients account for about 80% of turnover.

Procedure for performing ABC analysis:

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

Arranging all tasks by importance, i.e. according to their cost estimates to achieve established goals.

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

Checking your personal time schedule in terms of compliance with 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 must be clearly delineated. Howentrepreneurs and managers must determinepriority of tasks The solution of C-tasks should, if possible, be delegated to your employees.

If you delegate the solution to C-tasks and parts of B-tasks, entrepreneurs and managers will have more time for other important and urgent matters. Attention should be paid to the fact that along with tasks and responsibilities, corresponding rights are also delegated. Problem solving should be entrusted only to employees who are directly subordinate to department heads. 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. Recognition should be given for good performance of assigned work. This speeds up the learning process and improves employee motivation. Entrepreneurs and managers must be closely involved in solving A-problems. Additionally, the gained time can be used to resolve strategic issues and creative activities. Product diversity, 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 order volume 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 in accordance with a certain scale, then the number of orders and volume in value terms are established for individual ranges of the scale. Along with absolute values, the accumulated total is also shown. The success of an enterprise depends significantly on the structure of order volumes. Healthy proportions must be maintained between the size of the enterprise and the average order volume.

When analyzing the costs of placing and processing orders, we see that they include, first of all, personnel costs for workers in the order processing department and material costs (calculated depreciation, calculated interest, repair and maintenance costs, costs of office supplies, postal and telephone costs). These fixed costs per order are as high as for large orders. Because processing and fulfillment time is often the same for both types of orders, small orders create a greater management and sales burden. An analysis of order volumes should be carried out at each enterprise. For many enterprise employees, its results are unexpected. It turns out that small orders provide only minimal revenue. Since the costs of placing and processing one order are approximately the same, it is necessary to reduce the number of small orders. Positive changes in the structure of order volumes also lead to to an increase in the average order volume. This entails a reduction in costs, primarily in production and sales.

14. Optimization of order volumes during procurement. Determining the volume and timing of an order during procurement depends on the following factors:

1) production needs for raw materials and materials;

2) requirements for storage in a warehouse;

3) situations on the procurement market

There are two options when determining the order quantity.

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

Purchasing small quantities at short intervals. In the case of more frequent purchases of small quantities at short intervals, the advantages and disadvantages mentioned above are reversed. With faster inventory turnover, less capital is tied up, resulting in lower interest and lower inventory. In addition, the risk of spoilage, loss and aging of goods in the warehouse is reduced due to shorter shelf life. Storage space is also freed up and 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 volume. These include costs for ordering and accounting transactions, clerical work, receiving materials and postage. The level of fixed costs increases with the number of orders during the planning period

b) Warehouse costs.

These costs depend primarily on the volume of inventory and its value. Warehouse costs include primarily the costs of maintaining premises, personnel costs, calculated depreciation, calculated interest on capital tied up in the warehouse, depreciation or loss, as well as the cost of warehouse equipment.

It must be taken into account that fixed purchasing costs and warehouse costs change in the opposite direction

To keep order costs as low as possible, it is necessary to determine its optimal volume. Therefore, it is necessary to check the fixed purchasing costs and storage costs

The optimal order volume is determined by the magnitude of the increase in warehouse costs and the reduction in purchasing costs.

To calculate the optimal order quantity, the following formula is usually used:

The warehouse interest rate is determined as follows:

warehouse percentage rate = (warehouse costs / average warehouse stock) x 100. The optimal volume of orders is of great importance for enterprises, since its accounting allows systematic reduction of costs in the area 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, optimal order quantities for A-, B- and C- parts can be quickly calculated and used to compile auxiliary tables. It should be remembered that the optimal order volume should only be a guideline. Deviations from the calculated value are possible due to the use of discount scales, minimum order quantities or package sizes of certain sizes

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

With this method, the relationships between revenue from sales of products, costs and profits are 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 presentation is preferable, since my experience suggests that enterprise employees perceive diagrams better and faster, which means that the nature of changes in profit when revenue and costs change can be shown more clearly.

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

Analysis of values ​​at the break-even point provides managers at all levels with concentrated information for better decision-making in the future. This analysis is often used in practice because it is quite easy to test different alternatives. Through this analysis we can better assess profit opportunities. In addition, the company's break-even guarantees become obvious. The amount of profit and guarantees of its receipt are important factors for the successful management of an enterprise.

We can quite simply calculate the impact of changes in quantities and sales prices, as well as variable and fixed costs, on profit. Using simple equations, critical revenue, reliability range and reliability factor are determined.

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

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 the break-even point based on variable costs

Rice. 13. Representation of the break-even point on a graph with fixed costs lying above variable costs

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

Rice. 15. Break-even point on the SPO chart

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

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

The term itself originated in America, migrated to Western Europe in the 70s, and then to the CIS in the early 90s; definitions of controlling are presented in a number of works. The definition combines two components: controlling as a philosophy and controlling as a tool:

1. Controlling is the philosophy and way of thinking of managers focused on the efficient use of resources and development of the enterprise (organization) in the long term.
2. Controlling is a goal-oriented integrated system of information, analytical and methodological support for managers in the process of planning, control, analysis and management decision-making in all functional areas of the enterprise.

The main postulates of modern controlling philosophy can be formulated as follows:

1. The primacy of profitability (volume of output, number of branches and clients, product range, balance sheet, etc. are secondary in comparison with the efficiency of the enterprise as a whole and its divisions);
2. Growth in business volumes of an enterprise (organization) is justified only if the previous level is maintained or efficiency increases;
3. Measures to ensure profitability growth should not increase risk levels acceptable for the specific operating conditions of the enterprise.

The goal of controlling is to build an effective system for making, implementing, monitoring and analyzing management decisions at the enterprise.

For what?

Controlling, as a system, allows you to optimize the solution to the problem: Limited resources - Unlimited needs.

In other words, this is a system of interconnection of management influences, through various tools, on management objects in order to achieve maximum efficiency.

To whom?

First of all, capital owners are interested in this system, since it is efficiency that will determine the level of costs of alternative capital investment.

How?

Main tasks to be solved:

• Optimization of management of the company's organizational structure.
• Organization of an effective system for recording operations and results.
• Implementation of systems for planning, control and analysis of activities.
• Ensuring staff motivation to improve the company's performance.
• Automation of accounting and company management systems.

Solving the assigned tasks

1. Activity planning.

a. Development of a planning system.
b. Income planning.
c. Expense planning.
i. Analysis of the cost structure and their classification.
ii. Creation of cost centers based on enterprise divisions.
iii. Drawing up expense plans by area, by department.
iv. Development of a payment calendar.

d. Planning of financial results.
i. Determination of planned profit by areas of activity.
ii. Calculation of the expected amount of payments to the budget.
iii. Development of a tax planning methodology for an enterprise.
iv. Development of a consolidated plan for income and expenses.
v. Development of a consolidated financial plan.

2. Management accounting.

a. Bringing the enterprise's accounting policies into compliance with management accounting requirements.
b. Development of a methodology for operational cost accounting.
c. Development and implementation of a management accounting system for products, businesses, and areas of activity.

3. Organization of work of departments.

a. Bringing the organizational structure into line with the goals, objectives and functions of the enterprise.
b. Development of regulations on the organizational structure and structural divisions.
c. Development of job descriptions.
d. Development of a system of performance indicators for the company - division - employee.
e. Implementation of a system for monitoring and motivating personnel.
i. Internal document flow and reporting system.
ii. Incentive Regulations.

4. Development of a system for analyzing performance indicators by department and area.

a. Financial (economic efficiency, financial stability, solvency, break-even level, etc.)
b. Work with clients (product quality and customer satisfaction, market share, dynamics of sales volumes, prices, turnover of the client base, etc.).
c. Level of technology and reflection of the production process.
d. State of the external business environment.
e. Personnel qualities.
f. Dynamics and trends of changes in indicators.
g. Deviations from planned indicators and analysis of the causes of deviations.

5. Organization of the work of financial, economic and control and analytical services.

Creation of a control and analytical unit to provide solutions to development issues, ongoing control and provide management with the most objective information.

6. Automation of management processes.

a. Planning of income and expenses, cash flow.
b. Planning upcoming tax payments.
c. Prompt generation of reports on the current state of the enterprise’s performance indicators.
d. Analysis of financial indicators for the period and plan/actual deviations.
e. Internal document flow and reporting.
f. Complex and modular automated enterprise management systems, developed on the 1C:Enterprise 7.7 platform and fully integrated with the accounting system.

To solve the problems, various methods are used, the main methods are given in Appendix No. _____

The result of implementing a controlling system

The result is a system that helps improve the efficiency of the enterprise and allows:

• Anticipate the results of activities.
• Plan activities in order to increase the efficiency of using enterprise resources.
• Timely receive accurate information necessary for making management decisions.
• Effectively use tax planning and tax optimization (minimization) schemes.

Appendix No. 1

• JOCAS (job order cost accounting system) - order-by-order method of cost distribution
• PCAS (process cost accounting system) - process method of cost distribution
• CVP (Cost Value Profit) - costs, income, profit - analysis
• VC (variable costing) - method of accounting for variable costs
• AC (absorption costing) - full cost accounting method
• IRP-system
• EAD (Expense-Activity Dependence) - matrix
• PCD (Product-Capital Dependence) - matrix
• ABC (Activity Based Costing) - functional cost analysis, cost determination method
• ABM (Activity Based Management) - method of functional cost management
• ABB (Activity Based Budgeting) - functional-cost budgeting (process-oriented budgeting)
• CK (cost-killing) is a method of cost management with the aim of minimizing.
• BSC (Balanced Scorecard) - a system of balanced scores.
• VBM (Value-Based Management) - management aimed at creating value
• MVA (Market Value Added) is a value creation criterion that considers the market capitalization and market value of the company’s debts as the latter
• EVA (Economic Value Added) - added economic value, an indicator for assessing the company’s value creation process
• SVA (Shareholder Value Added) is the increment between two indicators - the value of the shareholder after some operation and the value of the same capital before this operation.
• CFROI (Cash Flow Return on Investment) - adjusted cash inflows (cash in) at current prices / adjusted cash outflows (cash out) at current prices.
• CVA (Cash Value Added) is often also called Residual Cash Flow (RCF) - a criterion for creating value.
• OLAP analysis
• Betta-testing - beta testing
• IDEF (IDEF=ICAM (Integrated Computer Aided Manufacturing) DEFinition). graphic language, construction of graphic models of business processes.
• eEPC - graphical modeling
• BPI (Business Process Improvement), (Kaizen) - the concept of employee involvement in continuous improvements
• BPM (Business Process Management) - business process management
• MAP (Method for Analyzing Processes) - process analysis method
• IDEA (In-Department Evaluation of Activity) - intra-company activity assessment
• PPA (Process Perception Analysis) - process perception analysis
• PQM (Process Quality Management) - process quality management
• NPV (Net Present Value) - net present value
• "Standard-costing" - standard - costing
• "Direct -costing" - direct - costing
• "Target -costing" - target - costing
• RBP (Reengineering Business Process) - business process reengineering
• MRP (Material Requirements Planning) - automated planning of the need for raw materials and materials for production (minimizing costs associated with warehouse stocks); used to describe the production component.
• MRP II (Manufacturing Resource Planning) - automated planning of all production resources of an enterprise: raw materials, materials, equipment, its productivity, labor costs (production control is carried out throughout the entire cycle, from the purchase of raw materials to the shipment of goods to the consumer); used to describe the components "production", "logistics"
• ERP (Enterprise Resource Planning) - automation and optimization of internal business processes (the so-called back-office), planning of both material and financial resources on an enterprise scale, in particular: receiving orders, production planning, deliveries, production itself, delivery and administration; used to describe the components "production", "logistics", "finance"
• orgware technology: building a company management hierarchy - a list of organizational units, a description of functions and their distribution among units; used to describe the structure component.
• Workflow technology: modeling the structure of business processes based on the idea of ​​a conveyor; used to describe the “logistics” component (who delivered it to whom, in what time frame) along with quantitative characteristics
• Structurizer - collection, processing and analysis of large arrays of diverse information in accordance with the enterprise strategy (data, deadlines, regions with reference to specific products); used to describe the "marketing" component
• Benchmarking - a system for recording information about competitors
• Relationship marketing (CRM - Customer Relations Management) - a system for accounting and managing relationships with consumers
• Supply Chain Management (SCM - Supply Chain Management) is a system for accounting and managing relationships with suppliers.
• CSRP (Customer Synchronized Resource Planning) - resource planning depending on market needs. The enterprise management process includes relationship marketing (CRM), which makes it possible to integrate consumer-enterprise relationships into the internal business processes of the enterprise. Planning the activities of an enterprise begins not with an analysis of the enterprise’s capabilities to produce goods or services, but with a study of the market needs for them. In other words, the stages of production activity (design of a future product, warranty and service) must be planned taking into account the specific requirements of the customer.
• ERP II - Enterprise Resource and Relationship Processing - management of internal resources and external relations of the enterprise (combines ERP, CRM, SCM).
• PQC - poor-quality cost

1. Falko S.G., Nosov V.M., Controlling at the enterprise. - M.: Knowledge of Russia, 1995. - 80 p.

2. Khan D., Planning and control: the concept of controlling / Transl. with him. - M.: Finance and Statistics, 1997. - 800 p.

3. Controlling in business: methodological and practical foundations for building controlling in organizations / A.M. Karminsky, N.I. Olenev, A.G. Primak, S.G. Falco. - M.: Finance and Statistics, 1998. - 256 p.

4. "Why isn't the Controller Having More Impact?", Schuemann, Jon. Strategic Finance, Aril, 1999, pg. 32.

Controlling

Controlling is a comprehensive organizational management system aimed at coordinating the interaction of management systems and monitoring their effectiveness. Controlling can provide information and analytical support for decision-making processes when managing an organization (enterprise, corporation, government body) and can be part of prescribing the adoption of certain decisions within the framework of certain management systems.

Modern controlling includes risk management (insurance activities of enterprises), an extensive information supply system for the enterprise, a warning system by managing a system of key (“financial”) indicators, management of the system for implementing strategic, tactical and operational planning and a quality management system.

Introduction to Controlling

Controlling is a goal-oriented integrated system of information, analytical and methodological support for managers in the process of planning, control, analysis and management decision-making in all functional areas of the enterprise.

Controlling is a technology for managing various areas of a company’s financial and economic activities, including:

• determination of activity goals;
• reflection of these goals in a system of effective and balanced indicators (KPI);
• regular monitoring (measurement) of actual indicator values;
• analysis and identification of reasons for deviations of actual values ​​of indicators from planned ones;
• making management decisions on this basis to minimize deviations.

The goal of controlling is to build an effective system for making, implementing, monitoring and analyzing management decisions at the enterprise.

Main tasks to be solved:

• Optimization of management of the company's organizational structure.
• Organization of an effective system for recording operations and results.
• Implementation of systems for planning, control and analysis of activities.
• Ensuring staff motivation to improve the company's performance.
• Automation of accounting and company management systems.

Introductory example

Let's consider the example of a very small organization where the manager (manager), being at the same time the owner or fully responsible to the entire environment of the organization, works at the same time and in the same place with his workers. He himself can determine the quality of future products or services. He himself determines the interconnected speed of work with quality. Determines fair remuneration for workers. He decides what to do with production waste. He purchases tools and materials himself (by definition). He himself calculates the financial balance (income and expenses). He himself plans future development and works on implementation, etc., etc.

Often, in order to increase profits (the required volume of work, profitability, stability, etc.), the manager (manager) expands the number of employees to 3 or 7 (the number depending on the field of activity). The volume of his discretionary work increases, correlating with the growing volume of object-oriented work of his employees. The result of such a decision is the impossibility of being with your workers at the same time and in the same place and monitoring labor productivity, the quality of work of workers, handling of tools, “garbage”, etc., etc. The consequences arising from this, in the presence of interference in the process of work (and life often consists of interference - systemic and random), can be the following: low-quality products or services with the possible loss of a customer, unprofitable production with subsequent bankruptcy, unfair bonuses for workers with subsequent demotivation, etc. and etc.

The next stage of growth in the number of employees of the organization involves the transfer of many discretionary functions from the manager (manager) to the middle level of management, since the manager is no longer able to perform this volume of discretionary functions. Our manager is simply not able to purchase tools and materials, manage production, protect property, keep financial records, etc., etc. But the transfer of discretionary functions leads to a greater number and greater degree of risks and, accordingly, increasing consequences for the entire responsible. Examples: long-term planning of activities, budgeting, conducting expensive research, a legally controversial advertising campaign, etc. After all, responsibility remains with our manager.

Trying to answer the question of how to make it possible for an organization to operate with fewer risks and better performance, entire management systems are being developed, which are often combined under the concept of controlling. The essence of these systems can often be described as a set of intelligent (systematized) mechanisms for the controlled direction of employee actions in the absence of a responsible manager, which lead to an effective, desired result for the organization.

The manager's awareness of the impossibility of controlling his subordinates in his absence, especially in large enterprises, led to the idea of ​​control through information about the actions and facts with which the subordinate comes into contact, often collected with the help of the subordinate himself. This is a transition to control using numbers and facts, which is even more effective than a large number of intermediate managers. The very first and oldest system of financial (numerical) control is accounting. Unfortunately, it is not able to fully fulfill most of the above listed needs of managers, even with regard to primary information, which is why management accounting was developed and implemented. Management accounting, including its specialized implementations such as production accounting, warehouse accounting, QMS accounting, marketing accounting, etc., together with accounting, constitute the controlling information base.

Classic structure and approaches to controlling

The classic controlling structure that is created in any organization is based on simple but very fundamental truths.

Information requirements

It was found that the information has certain characteristics. Neglecting them can destroy even the most intelligent system. Any controlling system contains the following mandatory factors related to information and information flows:

1. Information Support

1. • correctness in fact (what is reported corresponds to what is requested)
   • correctness in form (the message corresponds to the predefined form of the message)
   • reliability (what is reported corresponds to the fact)
   • accuracy (the error in the message is known)
   • timeliness (on time)
2. Transfer and/or transformation of information
   • authenticity of the fact (the fact has not been changed)
   • authenticity of the source (the source has not been changed)
   • correctness of information transformations (the report is correct in hierarchical transmission)
   • archival preservation of originals (analysis of operation and failures)
   • access rights management (document content)
   • registration of changes (manipulations)

At this stage, specially developed complex software packages may not even be able to fully cope, and managers are forced to insert additional indirect mechanisms. Often, a poorly configured production program causes unwanted distortion of information.

Structure

Today, controlling in enterprises means a certain key set of integrated systems and mechanisms for a given enterprise or organization that meets predetermined management requirements. But they are all united by the following “vertical” structure:

• object-oriented work<=>information flow (see above)<=>dispositive work

“Horizontally” we can describe any controlling work as part of a discretionary work with the following structure:

1. Planning
2. Implementation and control
3. Analysis and processing
4. Self improvement

At the same time, there is an understanding of self-learning organizations, where the above points are in a constant cycle. The names of the stages differ from author to author, especially III. and IV. where the content varies depending on the system under control.

Areas of application

Depending on the scope of influence of the controlling system, specific mechanisms are created. Controlling R&D differs from controlling logistics and production. Financial controlling of an entire organization differs from controlling marketing, a quality management system or a risk management system, etc. Some common areas of controller activity can be listed:

• Budgeting
• Operational planning
• Strategic planning
• Management accounting and cost analysis
• Tax planning
• Investment and financing planning
• Insurance activities
• Information Support
• Coordination activities
• Unit control
• Product program control
• Interaction with tax authorities

Here we can only add that the concept of a cybernetic model of an organization as the integration of employee actions and the exchange and processing of information through computers and corresponding networks is becoming increasingly important, increasing the productivity of the organization, with the correct installation of systems (ERP, SCM, CRM, 6sigma, etc. .). Therefore, the transition of controlling mechanisms to this basis was among the first. Many controlling mechanisms try to rely on the accounting architecture or integrate it into themselves. Since financial balance remains key for all organizations in a capitalist society, most methods ultimately reduce to a single financial component.

Relatively new approaches in controlling include methods of business intelligence, which either operate with qualitative information already collected in databases in the sense (see 1. - 2.), in order to identify certain or unknown structures in the data, or quickly “scan” information flows in order to identify undesirable trends according to a predetermined structure.

Critical Assessment

Critics call the actions of controllers often too “man-made.” Therefore, a deeper consideration of knowledge from the field of personnel management, especially operational and long-range planning, becomes an integral part of the development of controlling systems.

The complexity of quality controlling systems is often a barrier to the successful implementation of these methods. In post-Soviet Russia, the problems of implementation are further complicated by the quality of education of the relevant specialists, which is natural in the transitional stages of the economy.

Controlling methods

• Process activity analysis

Literature

• Horvath P. Controlling, Vahlen. Munich, 2006.
• Controlling: textbook / A.M. Karminsky, S.G. Falko, A.A. Zhevaga, N.Yu. Ivanova; edited by A.M. Karminsky, S.G. Falco. M.: Finance and Statistics, 2006. ISBN 5-279-03048-1.\

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See what “Controlling” is in other dictionaries:

controlling- 1. Accounting and control at the enterprise and control at the enterprise. 2. The name of the company's division, adopted at industrial enterprises in Germany and the USA. controlling In-house system of integrated... ... Technical Translator's Guide

English controlling A. Department, division of a company, firm engaged in control and accounting in a number of countries. B. A method, a method of planning and recording the state of affairs of a company or firm using a computer information processing system. Dictionary business... ... Dictionary of business terms

- (English controlling) systematic control, tracking the progress of assigned tasks with simultaneous correction of work. Carried out on the basis of compliance with established standards and regulations, constant regulation and monitoring... ... Big Encyclopedic Dictionary

- (English controlling) 1) a planning and accounting tool for analyzing the state of affairs for decision-making based on a computerized system for collecting and processing information at an enterprise or firm; 2) the name of the company’s division, accepted in industrial... ... Economic dictionary

A set of methods of strategic and operational management, accounting, planning, analysis and control at a qualitatively new stage of market development; one system … Glossary of crisis management terms

- (English controlling), systematic control, tracking the progress of assigned tasks with simultaneous correction of work. Carried out on the basis of compliance with established standards and regulations, constant regulation and monitoring... ... encyclopedic Dictionary

- [English] controlling management, controlling] econ. one of the most important functions of management (MANAGEMENT), which consists in systematically checking the fulfillment of assigned tasks and taking measures to prevent deviations from... ... Dictionary of foreign words of the Russian language

Controlling- - intra-company system of integrated information support for planning and control This concept is relatively new, therefore it is interpreted differently in different countries. In Great Britain, K. is understood as the process... ... Economic and mathematical dictionary

Controlling- The process of integrating methods of accounting, analysis, regulation, planning and control into a unified system for obtaining, processing and summarizing information and making management decisions based on it. A system that manages the economy of an enterprise... Librarian's terminological dictionary on socio-economic topics

A system of continuous assessment of all aspects of the activity of the enterprise, its divisions, managers, employees from the point of view of timely and high-quality implementation of tasks of the strategic plan, identifying deviations and taking urgent... Encyclopedic Dictionary of Economics and Law

Books

• Controlling, A. M. Karminsky, S. G. Falko, A. A. Zhevaga, N. Yu. Ivanova, 3rd edition, revised. ISBN:978-5-8199-0529-6… Series: Higher Education Publisher:

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 relate to methods of target management, that is, management approaches based on the formalization of goals and indicators, planning and monitoring the achievement of set goals.

This article provides a definition of concepts based on target indicators and a brief description of the 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 target indicators, 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 that 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 company management with the information necessary for decision-making.

If we consider the controlling function from the point of view of management theory, we can conclude that controlling provides feedback in the enterprise management system. To explain this point of view, let us consider the principles of controlling a missile aimed at a target. Sensors in the missile control system determine the position of the target. The computer system determines the deviation of the missile trajectory from the target position. After this, the engines are activated to correct the course of the rocket. Similar functions are performed by the enterprise's controlling system, which ensures the determination of target indicators, collection of information about the actual state of affairs, determination of deviations from the chosen course and initiation of decision-making to eliminate deviations.

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

• determination of activity goals;
• reflection of these goals in the indicator system;
• setting target values ​​of indicators (planning);
• regular monitoring (measurement) of indicator values;
• analysis and identification of reasons for deviations of actual values ​​of indicators from planned ones;
• making management decisions on this basis to minimize deviations.

The function of controlling is to ensure the operation of an effective system for making, implementing, monitoring and analyzing management decisions at the enterprise.

Budgeting

Budgeting is part of the controlling system, covering financial and economic indicators over the medium-term horizon of the enterprise. The budgeting methodology provides for the identification of financial responsibility centers (FRC), each of which is associated with certain financial and economic indicators. Each Central Federal District plans its activities based on a budget in the established form and reports on the implementation of specified indicators.

The planning horizon based on budgets is usually one year.

In general, the enterprise budgeting system ensures transparency in the formation of financial results and the possibility of preventive actions if unfavorable trends are identified. 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)

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

Continuing the analogy with the missile, we can say that the long-range guidance system (analogue of the BSC) provides control of the ballistic missile at the initial part of the trajectory, when the missile does not see the target, but “knows” only its coordinates. At the final section of the trajectory, when the control system locks on the target, tracking and precision guidance mechanisms (analogous to operational controlling) are activated, ensuring accurate guidance of the missile. Similarly, the enterprise management system differentiates the functions of strategic controlling based on BSC methods and operational controlling based on budgeting and managing a number of different operational-level indicators.

Key performance indicators (KPI)

Key performance indicators (KPIs) are personalized targets related to company goals that are set for specific employees. In the management literature, there are also more general definitions 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 us to establish the specifics of this concept and identify differences from adjacent management subsystems. In practice, the KPI concept is closely related to personnel motivation, since a system of motivation and incentives for company employees is usually built on the basis of the KPI indicator system.

Operational controlling

Operational, that is, “non-strategic” controlling focuses on the indicators of certain processes and functional areas. Thus, 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 an operational controlling system created?

As stated above, “controlling” is an extremely broad concept. The enterprise controlling system includes a number of 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 an enterprise is a rather complex system, various concepts are used to describe it, complementing each other. The following models are most widespread.

• 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 on the market. The effectiveness of the system is assessed by the ratio of the income received from the sale of products and the cost of the resources used.
• A process model that defines an enterprise as a set of processes. Unlike the previous approach, the results of 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.
• Marketing model characterizing the company’s position in the market;
• Model of the enterprise as a generator of cash flows (most interesting for shareholders);
• A model of an enterprise as an employer, characterizing its position in the labor market;
• A model of intellectual capital that defines an enterprise as a knowledge management system;
• A model of corporate culture that characterizes the value system of an enterprise.

Each of these models sets a certain projection in which the company’s activities are viewed and assessed. Of course, a “three-dimensional” picture of a 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 managers, these projections of the enterprise are outside the management system. At best, they are paid attention to occasionally.

The controlling indicator system 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 a 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 of the company’s financial indicators.

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 make up the final financial result. In this way, the centers of income, costs, profits, etc. are determined. The financial structure that is formed associates certain financial indicators with each element of the organizational structure.

At the next step, the structure of budgets is determined for financial responsibility centers, which represent 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, and analysis of the results of implementation of adopted plans.

Thus, a full management cycle is built, ensuring the company’s orientation towards selected financial and economic indicators.

The variety of models on which controlling indicators are based raises the question: “How are these projections related to each other?” Indeed, are there any connections 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 connections. They exist in various dimensions and are used by various company management subsystems. However, they are related. This connection is ensured by the strategic level of company management. The interrelation of all projections of the operational controlling system and their balance and focus on achieving the company’s goals is ensured by the strategic controlling system, which is based on the Balanced scorecards methodology.

How is the Balanced scorecards (BSC) system created?

The next 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 constructing an operational controlling system. The essence of the differences is that the BSC is a model of the company's strategy, and the operational controlling system is a model of the enterprise. As noted earlier, the enterprise model includes a number of projections. The higher the level of management culture, the “richer” this model is, 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 different indicators, since it must ensure the completeness of management information. In contrast, in the BSC system the number of indicators is strictly limited. There is a rule of thumb: “Twenty is enough!” Its meaning is that strategy determines the priorities of the company’s activities, 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 accepted in management accounting. Accordingly, operational controlling indicators serve to manage the operating activities of an enterprise, while BSC indicators are intended to manage investment activities, that is, business development.

In practice, a lack of understanding of these differences leads to the fact that projects to build a BSC system get bogged down 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 executors of processes - company employees, it is appropriate to talk about KPIs, that is, key performance indicators. In essence, any of the operational controlling or BSC indicators can be classified as a KPI, since for each such indicator a senior, middle or lower level manager must be identified who is responsible for achieving the established target values ​​of the indicator. However, KPI represents a specific area of ​​a company's controlling system. This area of ​​management has a special purpose and methodological principles of construction.

The KPI system is designed to solve the following tasks:

• Formalization of setting goals for company employees;
• Evaluation of employee performance;
• Determination of employee remuneration.

We emphasize that in this case we are talking about the goals and indicators 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 KPIs for an employee, we must determine in which processes or projects the employee participates and associate the indicators of these processes and projects with a specific performer. Let's consider, for example, how the KPIs of an employee in the user technical support department of an IT company are determined. This specialist advises clients seeking support. Therefore, its KPIs should include indicators of processes for processing user requests, the main one of which is customer satisfaction. These are indicators included in the operational controlling system that characterize the current activities of the company and 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 that the company is developing. This project ensures the achievement of the company's strategic goals and is reflected in the balanced scorecard. Indicators characterizing the success of this work relate to the area of ​​strategic controlling.

Thus, the KPIs of a given employee are composed of indicators related to various areas of the company’s activities and various controlling subsystems.

The above example illustrates the following important statement. A complete and consistent system of employee performance indicators can be built only on the basis of pre-developed strategic indicators (BSC) and operational controlling indicators (process indicators, financial and economic indicators, etc.). In practice, they often do the opposite. Enterprise managers, obsessed with the desire to quickly build an “effective” system of personnel motivation, come up with certain indicators for their employees, without bothering with formalizing the strategy and analyzing the processes. Such hastily made indicators most often do more harm than good.

Architecture of the target control system

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 with each other and complement each other.

At the top level are the BSC goals and indicators that determine 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.

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

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

__________________________________

The definitions given here reflect the views of the author. It should be noted that there are no generally accepted definitions of the concepts discussed in the article.

Balanced Scorecard

Currently, to improve management efficiency, control is complemented by a controlling system.

Controlling is a set of methods of strategic management, planning, accounting, analysis and control aimed at achieving goals. Controlling as a system of economic management is widely used in economically developed countries.

The need to use controlling is caused by the following reasons:

1)increasing instability of the external environment, which causes increased demands in the organization’s management system;

2) the need to increase the speed of the organization’s response to changes in the external environment;

3) the need for the organization to have a mechanism of action to ensure the survival of the organization and avoid crisis situations.

The ultimate goal of any commercial organization is to make a profit, so controlling can be called a profit management system for an organization. When organizations are different (gaining market share), then controlling allows you to direct the management process to achieve these goals.

The main functions are:

1) a combination of management activities to achieve the goals of the organization;

2) information support for making management decisions;

3) creation of a common information system.

The main tasks of controlling in accounting:

1) collection and processing of information;

2) development and maintenance of internal accounting;

3) unification of methods and criteria for assessing the organization’s activities.

The main tasks of controlling in planning:

1) coordination of various plans and drawing up a consolidated plan for the organization;

2) checking the proposed plans for feasibility;

3) establishing the information needs for individual planning processes.

Main tasks in control and regulation:

1) determination of controlled quantities;

2) comparison of planned and actual values ​​to assess the degree of achievement of the goal;

3) determination of acceptable deviation limits.

Controlling includes 2 aspects:

1) strategic (aimed at the external and internal environment and its goal is to ensure the survival of the organization);

2) operational (aimed at achieving short-term goals, the goal is to create a management system and achieve current goals).

5 main elements of controlling:

1) setting goals (includes defining quantitative and qualitative goals and choosing criteria by which to evaluate the degree of achievement of these goals);

2) planning (participation in the development of planning methods, coordination of the activities of different departments in the planning process);

3) operational management accounting (it serves as a reflection of all financial and economic activities. As an element of controlling, it differs from accounting - management accounting is focused on internal users, heads of the organization and departments, focused on supporting management decision-making, accounting is focused on external users.);

4) information flow system (controlling is the supplier of information necessary for the functioning of the organization’s management system. Control is carried out on the basis of the entire controlling information system);

5) control (controlling performs certain control functions, but at the same time the nature of control changes significantly, controlling? control, controlling is aimed at the future, the future position of the organization).

Controlling allows you to analyze the past (allows you to evaluate past activities, determine whether the organization has achieved its goals), the present (allows you to determine what is happening in the organization at the present time, in what direction they are developing) and the future (allows you to assess whether the organization will be able to achieve its goals in the future , what risks the organization will have to face). All these analyzes are carried out within the framework of a single controlling system. That. controlling provides a holistic view of the organization's reality in the past, present and future, and provides an integrated approach to identifying problems that the organization will face in the future. The need to implement controlling will require the creation of a special service in the organization - controlling. These services are created mainly in large organizations. In small organizations, the controlling functions are performed by the head of the organization or one of his deputies. The need for controlling also led to a certain separation of the managing organization - the controller. This is a specialist who can perform controlling functions.

Sincerely, Young Analyst