Controlling system and its principles. Controlling in an enterprise Definition of controlling and its scope of application

Enterprise management often involves a complex, complex system. If an organization is engaged in a successful business, then this system is built as efficiently as possible. And controlling is designed to characterize this effectiveness. It varies depending on the type of management of the organization. This will be discussed below.

What is controlling?

Controlling is a complex type system aimed at managing an organization. Its task is to monitor the effectiveness of management systems.

Controlling can provide good support for processes related to the information and analytical type. Thus, the management of any enterprise or corporation is greatly facilitated.

In the modern world, this concept includes risk management, a system that supplies the organization with certain information, and management of key indicators integrated into the system. In addition, planning related to tactical strategy as well as efficiency is monitored.

In different countries, managers engaged in such activities may have different specializations. For example, Americans always focus on the financial component, while Germans pay great attention to costs, as well as their planning.

Depending on the area in which controlling is used, unique mechanisms can be created in its system. It is usually used in the following areas:

Budgeting.
Operational type planning.
Strategic planning.
Management type accounting, as well as analysis of incurred costs.
Planning related to taxes.
Planning of investment type, as well as in the field of financing.
Insurance type activities.
Providing information.
An activity aimed at coordinating the actions of someone.
Control and management of departments.
Control exercised over a production-type program.

The essence of controlling

Today it is very difficult to give an exact definition of this concept. However, all entrepreneurs who have dealt with it will not deny that controlling is a new management concept that was born thanks to management practice in recent years. If a person incompetent in this matter reads this word, he will probably think that this concept only includes control in various forms. In fact, it includes much more.

As mentioned above, the basis of this innovation is the desire for the successful operation of any company or enterprise. This is achieved by:

Adjusting your goals depending on the constantly changing conditions around you.
Coordination of operational plans with the strategy adopted at a high level. The latter is aimed at developing the organization system.
Coordination and implementation of operational plans related to various business processes.
Organization of a system that will be responsible for supplying managers with certain information is necessary for the production of management at various levels and at the right time.
Implementation of the management structure of the enterprise, which has an organizational type. This is done in order to increase its flexibility, as well as the degree of responsiveness to requirements dictated by the external environment.
The introduction of controlling began to occur mainly due to the need for systemic integration of aspects that are aimed at managing business processes of various types.

Controlling functions

The functions of controlling may vary depending on the tasks that a particular organization sets for itself. Thus, these functions include those types of management activities through which it is possible to achieve the assigned tasks. These include:

Provide support that facilitates the planning process.
Accounting carried out in the interests of achieving management goals.
Organizing control over how plans are implemented, including calculations and analysis of deviations of various kinds.
Assessing all processes and providing a report to a person holding a leadership position.
Developing various recommendations that contribute to certain decisions, as well as assessing the consequences that may arise in connection with their implementation.

IMPORTANT! Controlling, first of all, sets itself the task of organizing support for those processes that are aimed at making decisions.

The use of controlling should facilitate as much as possible the adaptation process of the accounting system, which is traditional to the information needs that officials have. The latter, as a rule, make decisions of varying degrees of importance.

Thus, the functions of controlling are to create, process, check, and provide management-type information. He must also support and coordinate various processes of planning, information support, control, and adaptation.

Strategic controlling

If the enterprise has strategic controlling, then its main direction is the implementation of long-term goals, as well as corresponding programs.

Strategic type controlling is always preceded by appropriate planning.

This is due to the fact that long-term goals, as well as programs and strategies, require preliminary development and approval. Planning of this type is aimed primarily at the development and subsequent analysis of the strategy that the organization will adhere to in the future.

The above-mentioned actions are carried out with interrelated decisions regarding the key directions of external as well as internal actions of the company. Strategic type planning includes:

Volume of sales.
Growth rate of total sales.
The amount of income received.
The rate of return established for aggregate type capital.
Degree of profitability of sales.
Market share.
Planning a product-type program, which is based on market research and selection of priority areas.
Planning related to ensuring the implementation of a product-type program. It concerns material - technical, organizational - economic, as well as financial and personnel plans.
Development of an investment program aimed at the development of the company.
Establishment of an indicator system that will be called upon to play a role in tactical planning.

Personnel controlling

Personnel controlling is a modern type of personnel management concept that focuses on the analysis of quantitative indicators related to integration.

This type of controlling has three main functions that can characterize its essence. These include:

Management and control aimed at analyzing the degree of effectiveness of personnel actions, as well as the results that have already been achieved. As part of this, various hypotheses are developed that are related to the influence of methods used for personnel management. In the future, they will be used to make managerial decisions.
Coordination function has a more global goal. It consists in combining all procedures whenever possible and doing it constructively. The latter have a direct connection with the staff. They provide different types of management ranging from motivation to training.
Function aimed at personnel database support. Thus, information technology is widely used. The above databases can solve the following tasks:
- Automate the collection of personnel data.
- Filter and analyze operational type data that is relevant to personnel. This information should carry the meaning necessary in order to make the right management decision in the future.
- Get quick and convenient access to processed information, thereby increasing the degree of mobility of all actions carried out by management.

Controlling is a kind of enterprise management system. The term itself originated in America in the 70s, then it began to be used in Western Europe, and then in the early 90s in the CIS, definitions of controlling are presented in a number of works. In its definition, the term combines two components: controlling as a philosophy and controlling as a tool:

The main goal of controlling is to direct the enterprise management process to achieve all goals. As a rule, the goals of an enterprise form a “tree of goals.”

In an organization, controlling includes:

risk management (insurance activities of enterprises);

an extensive information supply system;

warning system by managing a system of key indicators;

management of the system for implementing strategic, tactical and operational planning.

Controlling also performs many functions. This can include: setting goals, collecting and processing information for making management decisions, implementing the functions of operational control of deviations of the actual performance indicators of the enterprise from the planned ones, their assessment and analysis, as well as the creation of possible management options that ultimately make it possible to regulate costs and financial results. Management must always be aware of the company's performance, so as to be able to conveniently analyze and make decisions in conditions of fierce competition and instability of government legislative decisions.

The need to operate in a competitive environment places increased demands on the professional qualities of specialists and the ability of managers to take responsibility for the results and consequences of decisions made. Taking into account the time factor and organizing the analysis of material, commodity, and financial flows, and the search for informed decisions in regulating production, economic and financial situations are becoming extremely relevant.

Introduction into management activities is based on the use of modern achievements in the field of information technology, which ensure completeness and timeliness of information display of managed processes, the possibility of their modeling, analysis and forecasting.

One of the main factors influencing scientific and technological progress on all spheres of human activity is the widespread use of new information technologies. Among the most important and widespread areas in which information technology plays a decisive role, the area of management occupies a special place. Under the influence of new information technologies, fundamental changes are taking place in management technology (the processes of justification and decision-making are automated, the organization of their implementation), and the qualifications and professionalism of specialists engaged in management activities are increasing.

The main provisions of controlling are as follows:

The primacy of profitability (in the first place is the efficiency of the enterprise as a whole and its divisions);

Growth in the company's business volumes is justified if the same level or increase in efficiency is maintained;

Actions to ensure profitability growth should not increase acceptable risk levels.

It is important to note that the organization of the controlling service can be centralized or decentralized. In a centralized organization, the controlling service is an independent department, and the main controller reports to the chairman of the board of the company or a member of the board responsible for controlling and finance.

The controlling service develops recommendations for decision making, and the main controller summarizes these recommendations and provides them to decision makers. In addition, the chief controller coordinates the activities of centralized controlling services in the field of current and strategic planning, budget planning, analysis of planned and actual indicators, correspondence and reporting, carries out special instructions, special orders and assignments of management decision makers.

Division controllers carry out preparatory work on the development of recommendations, control the process of developing plans and recommendations, as well as the economic results of the company's activities. They also prepare information necessary for making management decisions, provide it to management and advise managers on choosing the most optimal decisions.

With a decentralized organization of the controlling service, some of the tasks of the centralized controlling service are delegated to other departments. The disadvantage of this form of organization is that the division may make a decision that is more beneficial for the division itself than for the company as a whole. Duplication of activities may also occur.

The owners of capital are primarily interested in the controlling system, since it is efficiency that will determine the level of costs of alternative investment of capital, as well as the management team, whose performance is determined by the efficiency of the enterprise. The chain can move further, right down to a specific performer.

The main tasks that controlling solves:

optimization of management of the company's organizational structure;

creation of an effective system for recording results and operations;

implementation of systems for planning, control and analysis of activities;

ensuring staff motivation to improve the company's performance;

improvement of company accounting and management systems.

Controlling tools can be classified according to two criteria:

areas of application - what problems does this tool help solve;

period of action - strategic or operational;

One of the most effective methods for introducing controlling in conditions of limited resources is a gradual change in the control and information flows of the enterprise. Its application means a sequential series of steps, the effectiveness of each of which can be assessed immediately after implementation.

Here we can roughly distinguish four stages: setting goals; implementation of management accounting and reporting at the enterprise; implementation of planning procedures; implementation of procedures and control mechanisms.

1. Setting goals. At this stage, the goals of implementing controlling in the enterprise are determined. Goals could be:

Increasing the competitiveness of the enterprise. Currently, effective accounting, analysis and planning systems are the most important factor in achieving success; this is confirmed by the increase in sales volumes of the world's largest solution providers in this area (Oracle products, R3, etc.).

Improving the quality of decisions made.

Reduction of inventories at the enterprise.

Reducing the time required for management to make tactical and strategic decisions.

Determining the optimal cost of the product.

Simplification of interaction between enterprise divisions.

Reducing costs.

Depending on the goals, a set of tools is selected and implementation deadlines are determined.

2. Introduction of management accounting and reporting at the enterprise. At this stage the following tasks are solved:

improving interaction between departments;

timely receipt by management of current information about the activities of the enterprise;

improving employee motivation;

reducing the labor intensity of operations;

regulate the use of production capacity;

increasing the efficiency of consumption of financial, material and human resources of the enterprise.

For this purpose, a structural diagram of the enterprise is drawn up, which indicates the information flows incoming and outgoing from the divisions, as well as the databases that exist within the divisions. Next, the basic requirements for the management reporting system are specified.

3. Implementation of planning procedures. At this stage, the format of plans and tasks is developed for various departments with the involvement of all levels of management. In addition, methods for drawing up plans are determined. Planning should reflect the most important indicators of the enterprise's performance, as well as sales, profits, investment and financing programs, overhead budgets and cost standards.

Possible structure of the enterprise plan system:

Target plans. General plan of the result. Financial plan (plan for profits, costs, revenue, cash flows, investments). Operational plans. Strategic plans. Planned values of key indicators.

4. Implementation of control mechanisms. At this stage, mechanisms are introduced to identify the compliance of actual indicators with planned ones, and an early warning system is developed.

The result of implementing a controlling system is a system that allows:

foresee the results of activities; plan activities, thereby increasing the efficiency of using enterprise resources; receive in advance accurate information necessary for making management decisions; effectively use tax planning and tax minimization schemes.

The essence of strategic and operational controlling.

Modern management divides the goals of an enterprise into two groups: operational (short-term) and strategic (long-term, long-term). Therefore, controlling is a method that allows you to monitor the achievements of both operational and strategic goals of the enterprise.

The task of strategic controlling is to help the enterprise effectively use its advantages and create new opportunities. The Strategic Controlling Service acts as internal consultants and owners of the enterprise in developing strategy, strategic goals and objectives. The service supplies the necessary information to guide management in the decision-making process.

The main task of operational controlling is to assist managers in achieving planned goals, which are most often expressed in the form of quantitative values of the levels of profitability, liquidity, and profit.

Thus, operational controlling is focused on short-term results, therefore its tools are fundamentally different from the methods and techniques of strategic controlling.

Strategic controlling defines the goals and objectives for operational controlling. In particular, he coordinates the functions of strategic planning, control and the strategic information support system.

The main difference between strategic and operational controlling is that the former focuses on trends in the future period, while the latter focuses on the present period.

The characteristics of operational and strategic controlling are presented in Table. 1.

The operational controlling system is used to support operational decisions to prevent a crisis.

There are characteristic differences between strategic and operational controlling:

operational controlling is focused on specific results; and strategic for results; control of prerequisites, success and results has different meanings for both types of controlling; the objects of planning and control do not coincide in the strategic sense, but are identical in the operational sense; In the area of strategic controlling, self-control predominates, and in operational control, control by the controlling department prevails.

Table 1. Characteristics of operational and strategic controlling

Signs	Strategic controlling	Operational controlling
Orientation	Internal and external environment of the enterprise	Enterprise profitability and economic efficiency
Management level	strategic	Tactical and operational
	- ensuring survival; - implementation of anti-crisis policy; - maintaining potential for success	ensuring the profitability and liquidity of the enterprise
Main tasks	- participation in establishing qualitative and quantitative goals of the enterprise; - taking responsibility for strategic planning; - creation of alternative strategies; - identification of critical external and internal conditions underlying strategic plans; - search for weak points; - determination of key indicators in accordance with established strategic goals; - comparison of actual and planned indicators of controlled indicators in order to detect causes, consequences and culprits; - analysis of economic efficiency: investments, innovations, etc.	- leadership in planning and budget development (current and operational planning); - search for weak points for tactical control; - determination of the entire set of controllable indicators in accordance with established current goals; - comparison of actual and planned indicators of controlled results and costs in order to detect the causes, consequences and culprits of deviations; - analysis of the impact of deviations on the implementation of current plans; - creation of information systems for making current management decisions.

The tools that are used when carrying out strategic or operational controlling are different. The need to implement a particular tool should be carefully considered. For example, an enterprise operating in a monopoly market needs tools for detailed analysis of competitors.

When carrying out strategic planning, tools are used that give an in-depth assessment of various areas in the external and internal environment, for example:

Benchmarking SWOT analysis Porter's competitive forces analysis Total cost calculation Financial planning

Introduction

1. The essence, tasks and functions of controlling. Reasons for the emergence of controlling

2. The relationship between controlling and management functions in the enterprise

3. Types of controlling and their essence

4. Structure and content characteristics of controlling sections

5. Controlling objects

6. Value chain analysis methodology

7. Budget of the Aurora enterprise for 2008

Bibliography

Introduction

Controlling- a new phenomenon in the theory and practice of modern management, which arose at the intersection of economic analysis, planning, management accounting and management. Controlling takes enterprise management to a qualitatively new level, integrating, coordinating and directing the activities of various services and divisions of the enterprise to achieve operational and strategic goals.

1. The essence of the task and the functions of controlling. Reasons for the emergence of controlling

Controlling− this is a functionally separate area of economic work at an enterprise, associated with the implementation of the financial and economic commentary function in management for making operational and strategic management decisions.

The word controlling comes from the English to control - to control, manage, which in turn comes from the French word meaning “register, checklist”. But ironically, in English-language sources the term “controlling” is practically not used: in the UK and the USA the term “management accounting” (managerialaccounting, managementaccounting) has taken root, although employees whose job responsibilities include maintaining management accounting are called controllers (cnntroller). Actually, the term “controlling” was adopted in Germany, from where it came to Russia. Since domestic terminology has not yet been established, both terms are used in Russia: controlling and management accounting. However, the term “controlling” is more information-intensive; it conveys the nature of this modern phenomenon in management and includes not only purely accounting functions, but the entire spectrum of managing the process of achieving the final goals and results of the company.

The main goal of controlling is to orient the management process towards achieving all the goals facing the enterprise. To achieve this, controlling ensures the following functions:

· coordination of management activities to achieve the goals of the enterprise;

· information and consulting support for making management decisions;

· creation and ensuring the functioning of a general information system for enterprise management;

· ensuring the rationality of the management process.

The need for the emergence of such a phenomenon as controlling in modern enterprises can be explained by the following reasons:

· increased instability of the external environment puts forward additional requirements for the enterprise management system:

− shifting the emphasis from monitoring the past to analyzing the future;

− increasing the speed of reaction to changes in the external environment, increasing the flexibility of the enterprise;

− the need for continuous monitoring of changes occurring in the external and internal environments of the enterprise;

− the need for a well-thought-out system of actions to ensure the survival of the enterprise and avoid crisis situations;

· the increasing complexity of enterprise management systems requires a coordination mechanism within the management system;

· an information boom with a lack of relevant (essential, significant) information requires the construction of a special management information support system;

· general cultural desire for synthesis and integration of various fields of knowledge and human activity.

2. The relationship between controlling and management functions in the enterprise

At the same time, the formation of accounting and economic information at the enterprise must be carried out in such a way that all aspects of its financial and economic activities are involved and taken into account. In this regard, the primary task of controlling is to ensure the optimization of the relationships and dependencies of information flows between all main management functions, which will make it possible to obtain relevant (useful) information necessary for making management decisions.

A logical continuation of the above arguments is to consider these relationships. According to historically - accounting orientation (historically it was determined that the activity of an accountant was focused only on the formation of accounting information; the next stage of transformation of accounting data is their processing by the controlling system so that the information is useful - relevant - for managers in making management decisions) controlling does accounting information useful for decision making. Increasing demands on enterprise management to improve management methods have led to the need to analyze various aspects of financial and economic activity. Based on accounting data as a source of information, the controlling service studies phenomena and processes in the enterprise, identifies weaknesses, compares actual indicators with planned ones and analyzes the causes of deviations, and also proposes measures to improve the situation in the enterprise. By developing concepts for effective management, controlling frees management from a number of problems in planning, control and providing information. Its activities are dominated by elements of planning based on knowledge of processes in the enterprise and the external environment (economic, technological, political and legal), as well as information technology.

Consequently, being at the intersection of the functions of accounting, control, analysis and planning, controlling occupies a special place in the information and analytical system of enterprise management. It synthesizes, links together all the above functions, integrates and coordinates them, without replacing any of the management functions, but only transferring enterprise management to a qualitatively new level.

controlling budget management

3. Types of controlling and their essence

Modern management divides the goals of an enterprise into two groups: operational (short-term) and strategic (long-term, long-term). Therefore, controlling allows for constant monitoring of the achievements of both strategic and operational goals of the enterprise. Consequently, controlling as a system includes two main aspects: strategic and operational.

Target strategic controlling− ensuring the survival of the enterprise and “tracking” the movement of the enterprise towards the intended strategic development goal.

Setting strategic goals begins with analyzing information about the external and internal conditions of the enterprise.

Strategic controlling is responsible for the validity of strategic plans. Before monitoring the achievement of any goal, it is necessary to establish how reasonably it was chosen and how realistic it is to achieve it. Verification of strategic plans includes, at a minimum, checking for the completeness of the plans, their interconnection and the absence of internal contradictions.

Based on the results of the audit, you should either develop a system for monitoring the implementation of the plan, or begin to develop alternative options for the strategic plan.

If the chosen option of the strategic plan suits us, then to develop a system of monitoring the achievement of strategic goals, it is necessary to select areas of control:

· strategic goals (both qualitative and quantitative);

· critical external and internal conditions underlying strategic plans;

· bottlenecks and weaknesses identified as a result of the analysis of the strategic plan.

When determining a system of controlled indicators, you must remember the following requirements:

· the scope of indicators should be limited;

· indicators must contain data for the entire enterprise as a whole, as well as for all its divisions;

· the selected indicators must be dynamic and forward-looking (it is necessary to ensure the ability to compare data for at least five years);

· indicators should be of an early warning nature;

· when choosing indicators, it is necessary to pay attention to the fact that they are comparable (with past achievements, with other enterprises in the industry, etc.).

The analysis of selected controlled indicators includes the following:

· comparison of standard and actual values in order to identify deviations;

· identifying the causes and culprits of deviations;

· determination of the relationship between the obtained deviations and the final results of the enterprise’s activities;

· analysis of the impact of the resulting deviations on the final results.

Analytical information is transmitted at certain intervals to the management of the enterprise for making management decisions.

Target operational controlling− creation of a management system for achieving the current goals of the enterprise, as well as making timely decisions to optimize the cost-profit ratio.

Unlike strategic, operational controlling is focused on achieving short-term goals.

Main controllable indicators:

· return on capital;

· productivity;

· degree of liquidity.

The operational controlling system is used to support operational decisions to prevent a crisis.

4. Structure and content characteristics of controlling sections

This chapter reveals the essence, content and purpose of the controlling system, as well as the main tools of operational and strategic controlling. The purpose of controlling, its tasks, functions, principles, as well as the main approaches to its classification are considered.

After studying this chapter, you will be able to:

learn about the main interpretations of the controlling system and the reasons for its formation;
consider the purpose, objectives, functions and principles of the controlling system;
become familiar with the classification of controlling and basic tools.

ESSENCE AND PURPOSE OF CONTROLLING

New concepts of business management provide for the formation of modern methodological approaches. One of the most popular and controversial is the concept of controlling, i.e. information support systems for effective company management.

Controlling in its modern form (in particular, as a set of methods of strategic and operational management, accounting, planning, analysis and control) is a product of the 20th century. At the same time, the development of controlling was carried out within the framework of the general evolution of accounting thought, although it seems difficult to trace its development for a number of reasons (Fig. 8.1).

The development of the controlling category is evolutionary in nature, changing according to the transformation of economic conditions. In particular, the control function, while remaining quite important, is dissolved in other aspects of controlling.

Despite the variety of interpretations, four aspects of controlling can be distinguished (Table 8.1): philosophy; tool; organizational unit; scientific discipline.

Table 8.1

Four aspects of controlling

Interpretation controlling	The essence of controlling
Philosophy	The philosophy and way of thinking of managers focused on the use of resources and development of the company in the long term
Tool	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 activity
Organizational	A structural unit of an enterprise that performs controlling functions, secured by internal documents of the organization
discipline	Development of theory, methods and tools for measuring resources and results of production and economic activities and business processes

Controlling is a system of providing assistance to the management of the enterprise, focused on the fulfillment of the company’s mission, which allows you to analyze, predict and adjust the activities of the organization, taking into account the leveling of conflicts of interest of agents and correspondents.

The necessary conditions for controlling are shown in Fig. 8.2.

Rice. 8.2.

The subject of controlling is information and analytical support for such areas of management as: logistics, production and marketing, financial activities, investment process, innovation, etc.

The reasons for implementing the controlling system are shown in Fig. 8.3.

Rice. 8.3.

The goal of controlling is to achieve stable and successful development of the organization through the implementation of strategic and tactical strategies based on focusing on the “bottlenecks” of the organization, i.e. restraining, limiting factor, for example, sales market, production, liquidity, etc.

Controlling tasks can be performed using special tools, depending on the specific concept of the controlling service (Fig. 8.4).

The function of controlling is to control and ensure the balance of goals, manage them and achieve them, form and coordinate a system of direct and feedback connections between the subject and the object of planning.

The main functions of controlling are reflected in table. 8.2.

Table 8.2

	Basic functions of controlling
	Essence
Methodical	Manifests itself in the development of new and improvement of existing mechanisms that ensure the effective development and competitive advantages of the enterprise
Information	Information support for the management process
Planned	Creation of an interconnected system of plans
Coordination	Coordination of the activities of various services, as well as tactical and strategic goals, objectives, plans
Consulting	Providing necessary explanations to the organization’s personnel, for example, on assessment and analysis methods
Analytical	Determination of a system of indicators that allows the use of monetary and non-monetary indicators to evaluate activities; in determining the degree of influence of various factors on the final results; in developing measures to eliminate and prevent deviations (for example, determining the acceptable range of deviations of actual indicators from standard values)

The principles of controlling are presented in table. 8.3.

Table 8.3

Controlling principles

Achieving system control should cover all the most important aspects of the activity and complex organization, take into account the influence of the economic environment, the scale and types of activities and similar factors


Focus	Result orientation, i.e. to achieve a specific formulated goal of activity
Unity	All the most important control indicators must represent a single interconnected system, consistent with the goal of ensuring further stabilization of the company’s financial position
Methodological continuity	Preservation of progressive methods and approaches to the formation and monitoring of the most important indicators
Economical	Achieving goals at minimal cost
Continuity and flexibility	Systematic adjustment of the main elements that allow achieving strategic and tactical goals as new significant information becomes available; system of timely response to changing business conditions of the company
Timeliness	Necessary actions must be carried out in a timely manner based on promptly collected information

	Essence
Accuracy	The actions taken and benchmarks used must be justified and specific.
Validity	The implementation of the selected strategies is carried out on the basis of a formed accounting system that most fully reflects economic realities (as far as possible given the inevitable conditionality of the transition of real events into abstract accounting indicators]
Informative and balanced	The accounting system that controlling uses when performing assigned tasks must organize information flows, take into account the specifics of the organization and the needs of internal users at various levels, and also contain a signaling system notifying about emerging problems
	The ability of controlling to involve various employees of the company to achieve its goals, forming a reasonable motivation system

Understanding the essence of controlling can be facilitated by its classification on several grounds (Fig. 8.5).

1. According to the stage of the organization’s life cycle, controlling processes are distinguished, shown in Fig. 8.6.

2. By area of name:

3. By stage of development:
- organizational aspects (Figure 8.7);
- methodological aspects - include the development of accounting and analytical methods for the controlling system (budget architecture, cost accounting methods, development of a chart of accounts, management reporting structure, etc.).
4. By coverage width:
- controlling the mission of the organization (general or target controlling);
- controlling strategic goals (strategic controlling);
- controlling local tactical tasks set as part of achieving the development strategy (operational controlling);
- dispositive controlling, which involves the development of measures to eliminate negative trends, optimize ongoing processes, etc.

Rice. 8.5.

Rice. 8.7. Organizational aspects of controlling

Classifications by types and concepts of controlling are presented in table. 8.4.

Table 8.4

Classifications by types and concepts of controlling

Type of controlling	Essence
By type of controlling
Historically, accounting-oriented controlling	Apply on the basis of existing, established information, generated primarily on the basis of accounting data
Controlling focused on the future and solving problem situations	A higher and more effective stage of development of controlling compared to the historical one (involves, in particular, the adaptation of accounting and other types of accounting data for management purposes)
Management system-oriented controlling	The most advanced level of controlling (provides, in particular, independence in choosing forms, methods and organization of obtaining and generating information)
According to controlling concepts
Accounting-oriented concept (D. Schneider)	Creation, based on internal production accounting, of an information system to support management decisions related to achieving a high level of indicators expressed in cost measures
Information-oriented controlling (T. Reichmann, D. Khan, I.L. Kolensky, M.L. Lukashevich and others)	Information support, coordination of obtaining and preparing information with the needs for it (along with cost indicators, quantitative and qualitative information is used)

The classification by functionality is shown in Fig. 8.8.

Rice. 8.8.

The efficiency of the controlling system largely depends on the type of organization of the controlling service. The controlling service is a structural element of enterprise management systems, which can most successfully solve the problem of ensuring the relationship between strategic and current planning. The stages of creating a controlling service are shown in Fig. 8.9.

The most common options for organizing a controlling service:

The controlling service is a separate division with a hierarchical structure, whose employees report (Table 8.5):
- - directly to the head of the organization (or financial director) through the main controller;
- - the head of the department (the least effective option, since double subordination is formed, which can cause a conflict of interest);
delegation of controlling functions to personnel of accounting and analytical services, i.e. controlling functions can be transferred to the accounting department, planning and analytical department, etc.

There are many options for organizing a controlling service.

The development of economic relations causes differentiation of accounting approaches, systems and management methods. In particular, the controlling system is scientifically substantiated as the most effective management tool. In the domestic economy, controlling techniques are introduced quite rarely, which significantly reduces the efficiency of their activities.

Rice. 8.9.

Table 8.5

Options for subordinating the controlling service personnel

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 generally 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 control systems for technological processes and the enterprise as a whole) of achieving the final goals and results of the company.

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

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

If management accounting is the “language of business,” then the controlling system is a complex of basic management activities based on the characteristics inherent in this system, in which controlling is not only a “sniffer 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 an integral set of interconnected elements of an organic symbiosis of planning, control, and accounting for the purpose of efficient use of resources, obtaining the intended profit and improving the quality of management.

The operating environment 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 the development of 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 operation of the main structural blocks based on timely assessment of the compliance of actual and planned indicators of corporate activity.

The functioning of the controlling system allows solving such problems as:

formation of a corporate mission taking into account the social orientation of business and market sustainability;
creation of a reliable information system that provides accurate management monitoring necessary for the analysis of strategic and tactical plans, enterprise performance results and deviations from specified parameters;
development of strategies for market participation and development of recommendations for making decisions, plans, programs, taking into account resource support;
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 management for making adjustments taking into account the influence of internal and external factors of the market environment.

The practice of using a 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 ensures the overall process of analyzing the results of financial and economic activities and timely assessment of the deviation of actual data from planned data. It is controlling that is aimed at organizing marketing efforts to create an effective mechanism for interaction with clients through the development of optimal management decisions on the company’s market participation with their subsequent taking into account and adjustment.

Innovation, technology, production, logistics, and sales of finished products are the main links in the chain of creating certain values in the business processes of an industrial enterprise. Management, marketing and logistics systems of the enterprise, within the framework of the international requirements of ISO 9004, provide flexible management of numerous flows of corporate values. At the same time, the processes of suppliers and consumers continuously flow into each other through the internal flows of the company.

The leading role in the implementation of corporate values is given to the marketing management system. Marketing permeates all the main stages of the reproduction process of a commercial structure. Thus, at the stage of logistics, it is necessary to have data on profitable sources of satisfying production needs. This becomes possible when performing marketing research to identify the most attractive product markets. The production process requires market information about advanced technologies, areas for organizing safe production, labor, and environmental protection. To organize the sale of finished products, marketing efforts are needed not only to use optimal logistics forms for delivering goods of finished products, storing inventory, 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 logistics market, material, financial, and 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 determine the existence of the conditions necessary for the development of an effective controlling system, a comprehensive assessment of the existing ones should be carried out. enterprise management, production, financial, accounting systems and administrative accounting. Very important at this is to focus on the professional suitability of financial, economic, ad-

Rice. 15.2.

administrative and other services, especially those performing controlling functions.

A controlling system cannot be effective without a flexible management model and without the ability of the management structure to cope with frequent market changes. Controlling in the marketing system should streamline relationships within the company, primarily between the management staff and production divisions, as well as between production divisions to assess the contribution of each division to the overall financial result. Streamlining relationships 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 achieved, controlling is divided into strategic, tactical and operational.

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

The strategic level of controlling solves the problems of implementing strategic planning in the field of maximizing profits, optimizing the capital structure and ensuring financial stability. No less important are the tasks of achieving transparency of the financial and economic state of the enterprise and ensuring investment policy.

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

Target operational controlling- creating a management system for achieving the company’s current goals (usually within one year), as well as making timely decisions, primarily in the area of optimizing the cost-profit ratio.

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

The essence of controlling subsystems will be revealed by answering the questions: “What does the organization do?”, “Who manages it?”, “Who does management manage? Based on what?”, “In what way?”

With some certainty, the functions of the controlling system include both the functions of direct controlling (planning, accounting and reporting, assessment, recommendations, control, adjustment), and the system-forming functions of the sphere of vertical and horizontal management of financial and economic activities and the social life of a corporate organization.

Target The controlling function comes down to providing management with financial information of a quantitative nature and issuing recommendations by functional management, the controller. Controlling does not represent non-production areas of management (not related to the process of increasing the value of the product). An example of such an area is the sphere of 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, customer base, components of internal business processes and personnel management. Controlling components are shown in Fig. 15.3.

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

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

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Foreign practice of managing the financial and economic activities of an organization with the help of controlling makes it possible to present this mechanism as a system consisting of independent economic elements: controlling functions, subjects of activity, objects of controlling, information sources of the system, forms and methods of management relations within interconnected 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:

timely provide management with the necessary information about the results of the company’s market participation to improve the quality of production management and decision-making in the future;
create an integrated information and control system for the company, which will allow the formation of a reliable logistics system at optimal costs, ensure rhythmic production of finished products, effective sales and competitiveness in target market segments;
to increase the corporate responsibility of each performer for labor results, work culture, safety and the company’s popularity in the eyes of the public.

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

Mayer E. Controlling as a system of thinking and management. M.: Finance and Statistics, 1993. P. 43.
Sheremet A.D., Nikolaeva O.E., Polyakov S.I. Management accounting: textbook. 3rd ed. M.: ID FBK-PRESS, 2005. P. 317.
Paliy V.F., Paliy V.V. Management accounting - a new reading of intra-economic accounting // Accounting. 2000. No. 17.