Methods of analysis in the business controlling system. Controlling methods. Financial controlling management

Tools strategic controlling quite diverse: portfolio analysis, potential analysis, growth curve, SWOT analysis, strategic gaps, balanced scorecards, scenario development, etc.

Strategic tools are used to identify and improve the future chances and risks of an enterprise, i.e. to find, expand and maintain the potential for success. These goals include: developing new products and offering new services, creating new and expanding existing capacities, introducing new technologies, training personnel, conquering new markets, improving organizational structures, creation of new sales markets, etc.

Current Controlling implements one of the basic principles of rational business management - checking the work of each unit in terms of the "profit - cost" ratio.

The methods of current controlling serve the controller as a means of active profit management, detection and elimination of operational bottlenecks in the areas of supply, production, sales and management.

Profit management occupies a central place in the system of current controlling. Therefore, controllers in their activities use methods and techniques that would allow them to make more informed decisions to ensure and achieve the planned level of profit: ABC analysis, material inventory management, order volume analysis, analysis of break-even values, method of calculating coverage amounts, bottleneck analysis , deviation analysis, etc.

The analysis of work with personnel at the enterprise must be considered in close connection with remuneration. Analyzed are indicators reflecting the relative savings in the wage fund, the ratio of the growth rate of labor productivity to the increase in average wages. The analysis of the wage fund begins with the calculation of the absolute and relative deviation of its actual value from the planned one.

The given state determines the planning, the actual state of affairs is reflected in the current reporting. That's why comparison of planned and actual indicators is the core of the controlling system.

Main final goal any commercial enterprise - making a profit (controlling can be called an enterprise profit management system). But in some cases, the goals of the enterprise may be different - for example, gaining market share, eliminating competitors. In this case, controlling focuses the efforts of the enterprise in the direction of these goals, although the ultimate goal is the same - making a profit.

Being at the intersection of accounting, information support, control and coordination, controlling occupies a special place in enterprise management. It links together all these functions, integrates and coordinates them, and does not replace enterprise management, but only translates it into a qualitatively new level. Controlling (enterprise management) - a kind of self-regulation mechanism in the enterprise, providing feedback in the control loop - is engaged in managing the profit of the enterprise. Therefore, the focus of his attention is income and costs: their types, places of origin and principles of their management. Heads of various services and departments are responsible for the size of income and expenses at the enterprise. In this way, the most important objects of controlling are profits (revenues and costs) and "responsibility centers".

At the first stage of the implementation of the controlling system, its tools promptly signal whether and where exactly negative deviations occur in order to take countermeasures in a timely manner. But this is only the beginning. As a result, control and management from the outside give way to self-control and self-government, the main task of which is to increase the responsibility of each individual.

worker.

Controlling often performs the functions of internal control at the enterprise, control of the efficiency of the work of its departments and the organization as a whole. Usually, his system does not include in relation to these units the possibilities and rights to make decisions, instructions and sanctions. Unlike revision and audit, it focuses on the current results of activities and is not associated with documentary verification, the need to go to the places where economic acts and operations are performed.

Only clear and understandable information and management systems lead to the fact that the company's management and employees responsible for a certain share in the overall result see a specific goal, have the opportunity to track the degree of implementation of the planned, and thereby strengthen the motives for increasing their contribution.

There is a close relationship between controlling and marketing: controlling is the active management of profits, and marketing is the active struggle to achieve profits. On fig. 64 shows the main types of controlling.

Rice. . Classification of controlling

“Controlling is a concept aimed at eliminating “bottlenecks”, oriented towards the future in accordance with the set goals and objectives for obtaining certain results. Orientation to solve the problem of "bottlenecks" is characterized by the search for and finding shortcomings, operational "bottlenecks" in the performance of the company, as well as strategic "bottlenecks" in economic growth. Operational "bottlenecks" of the results - shortcomings, shortages, limiting factors of resources in achieving the company's main financial results: profits, coverage amounts, etc.; strategic "bottlenecks" of economic growth - global problems on the path of development of an enterprise or firm caused by technological, climatic or other global changes. In the system of methods of operational and strategic controlling, it is necessary to track changes in the market in order to start adapting to a new situation in a timely manner. Analysis of deviations without finding the guilty allows you to determine the activities that need to be carried out in order, despite the existing deviations, to try to fulfill the annual plan.

The controlling service develops advice for the future development of the enterprise; it is the opposite of so-called "call" management. When "looking back" accounting is transformed into "forward looking", and the calculation of the results of the enterprise's activities moves from the sphere of actual to the sphere of predicted, expected indicators, the controlling service becomes necessary. There is an opportunity for active management of sales and profits based on accounting total costs and accounting for coverage amounts. Coordination of marketing, controlling, financial and information services makes it possible to create a single management and information service in order to ensure the long-term existence of the enterprise.

Controlling is classified by the degree of development (cost controlling, results controlling, efficiency controlling), by type of measurement (quantitative and qualitative), by time (strategic and operational).

The concept of controlling distinguishes between qualitatively and quantitatively oriented controlling. Unlike quantitative, qualitative controlling:

o focuses on material factors and non-material ones;

o builds management on the basis of numerical indicators and on the basis of a common guiding goal;

o focuses on profit maximization and quantitative growth, on ensuring long-term existence and qualitative growth;

o engages in profit and potential management;

o has the idea of profit optimization instead of profit maximization. Consider the technology of controlling. Controlling concept

functions if profit planning is carried out monthly. By comparing the indicators of the plan with accounting data, you can monitor from month to month whether you adhere to the plan and whether you have the right to expect to achieve your goal and the amount of planned profit for the year. Profit management should be carried out on the basis of the calculation of coverage amounts. Only such a calculation will help to clearly and unambiguously identify individual indicators that are necessary for profit management from the total turnover (revenue) and costs.

Controlling is a supplier of information for the functioning of the management system in an enterprise. Information is a collection of information that reduces the degree of uncertainty. Therefore, the information supplied by the controlling system must meet the requirements:

o credibility;

o completeness;

o relevance (materiality);

o usefulness (the effect of using information should exceed the costs of obtaining it);

o comprehensibility;

o timeliness;

about regularity.

When defining the controlling scorecard, the following requirements must be observed:

o the volume of indicators should be limited (see Table 34);

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

o the selected indicators should be dynamic and prospective and comparable (ensuring the possibility of comparing data by periods, by enterprises, etc.);

· Indicators should have early warning character. The analysis of the selected controllable indicators includes (see Table 35):

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

Table 34. Indicators for determining the effectiveness of the control management service

No. p / p	Indicators
1.	Labor productivity
1.1	Release marketable products
1.2	Number of staff
1.3	Labor productivity
1.4	The ratio of growth rates of labor productivity and average wages
2.	Personnel costs
2.1	Salary fund
2.2	average salary
2.3	Social payments
2.4	Specific gravity payroll in cost
2.5	Salary intensity of products
2.6	Production per 1 ruble of wages
3.	Headcount optimization
3.1	Release of personnel as a result of headcount optimization measures, Tues. hours:
3.1.1	through labor regulation measures
3.1.2	changes in the structure of production
3.1.3	downsizing
3.1.4	other events
4.	Efficiency of work with personnel
4.1	Staff turnover rate
4.2	Employee replacement rate
4.3	Personnel retention rate
4.4	Staffing ratio
4.5	Availability of reserves for senior positions
5.	Labor motivation
5.1	Compensation based on final results
5.2	Number of employees covered by the event
5.3	Economical effect
5.4	Other events
b.	Staff development
6.1	Employee training costs, including:
6.1.1	targeted training of specialists
6.1.2	workers training
6.1.3	training of managers and specialists
6.1.4	costs per trained worker
7.	The effectiveness of personnel management
7.1	The ratio of personnel management costs to profit
7.2	Share of personnel management costs in total costs
7.3	Profitability of production

Table 35. A fragment of the controllable indicators of the control management service A. Human Resources Department

* This criterion is not generalized. In general, it must be deciphered and refined, setting specific goals for growth, reduction or maintaining the number at the same level.

B. Department of labor and wages

Criterion	unit of measurement	According to the plan (normative)	actually	Implementation of a plan, %
Adjustment staffing	Amount of days
Development of regulations on subdivisions (for newly created ones)	-«-
Development of job descriptions (for newly created positions)	-«-
Development of local regulations and provisions that did not exist before	-«-
Development of new labor standards for areas where new equipment has been introduced	-«-
Development of new incentive systems	The unit of measurement depends on what needs to be stimulated. If we are talking about labor productivity, then the change in output per person is measured; if the goal is to improve quality, then the unit of measurement will be the number of claims against products.

B. Training Division

Criterion	unit of measurement	According to the plan (normative)	actually	Implementation of a plan,%
Personnel trained in accordance with the requirements of the state (for obtaining and confirming various licenses, certificates, etc.)	Ratio of personnel trained to personnel who should have been trained
Personnel who have improved their qualifications in accordance with the changing requirements of their workplace	The ratio of personnel who received training to personnel who should have been trained (the latter is determined by certification)
Drawing up individual training plans (based on the results of certification for employees included in the personnel reserve)	The ratio of the number of employees with individual training plans and the total number of employees included in the talent pool.
Personnel trained in managerial skills	The ratio of personnel who received training to the number of employees who should have been trained (the latter is determined by certification and individual career plans)
Training costs	The ratio of training costs and changes in labor productivity*

o This indicator should be measured over several years.

o identifying the causes and perpetrators of deviations;

o determination of the relationship between the deviations obtained and the final results of the enterprise;

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

Building a controlling system in an enterprise requires compliance with the following conditions:

o goals should be agreed upon and documented;

o target orientation;

o focus on results (profit).

The introduction of a controlling system involves mandatory steps preparatory work:

o differentiation of types of costs;

o definition of the second level of reporting

o organization of income and cost accounting;

o development of an annual plan;

o understanding the goal;

o drawing up plans for individual units;

o quarterly planning;

o calculation of key indicators for costing”.

Controlling in the organization's personnel management system aims to support the planning, management, control and information support of all activities in this area. The ultimate goal of controlling is a regular, comprehensive and objective assessment of personnel activities based on identifying, recording, evaluating and comparing the results of such activities.

Personnel controlling and personnel planning

Without control, workforce planning cannot be successful. Control should not be confused with overseeing the people in an organization. This control cannot also be understood and used as an expression of distrust towards employees. Control as a function of leadership is always aimed at specific tasks and is an integral part of a purposeful process. Making personnel decisions.

The task of control is to record the results of personnel planning. The comparison of the planned and obtained results is followed by an analysis of deviations and the development of corrective measures. In accordance with this interpretation, personnel control is a regular and exceptional phase of the personnel decision-making process.

Along with the task of information support for personnel planning, personnel control:

As part of the overall organizational control aimed at optimizing the use of personnel in the organization;

Control provides information for reporting and allows you to document compliance with labor and social and legal standards.

It is necessary to differentiate the various aspects of control in personnel matters. Control may concern, on the one hand, themselves personnel processes and, on the other hand, their results. Here, not only the global process of personnel decision-making, which goes beyond individual functions, but also the decision-making processes within individual personnel subsystems (functions), as well as their results, should be taken into account.

An extension of the traditional understanding of personnel control of the corrective type gives personnel controlling. The function of controlling is to coordinate goal setting, planning, control and information. The coordination task is becoming increasingly important, as personnel work with its functions is becoming more complex and multifaceted interdependencies of goals and means require purposeful coordination. Personnel controlling moves away from the prescriptive nature of traditional control and is itself actively involved in personnel planning.

The system of long-term planning, monitoring and control of personnel costs associated with the strategy of the enterprise and oriented towards the future is called strategic personnel control. Its goal is to optimize management decisions and ensuring the competitiveness of the enterprise strategy in the field human resources. The long-term goals of personnel controlling are realized by analyzing and taking into account the factors of the internal and external environment for the development of the enterprise's personnel in substantiating the strategic planning of labor indicators.

Analysis of environmental factors affecting personnel management allows you to:

Assess possible directions of situational development;

The degree of implementation of strategic goals;

Make the most of competitive advantages enterprises and minimize possible losses.

The analysis of the microenvironment of the enterprise includes the collection and tracking of information about labor indicators by controlling objects; identification of bottlenecks in strategic planning.

During comparative analysis normative and actual indicators deviations of values, their reasons, dependence and influence on final results of a management system come to light.

Achievement of current goals of personnel management by timely transfer of analytical information on control indicators to management is ensured operational controlling carried out on a regular basis as needed, based on the timely detection of deviations from the planned plans in order to prevent a crisis. Operational controlling data provides HR managers with information about the managed system at the right time to optimize the cost-benefit system. In accordance with the foregoing, the directions of analysis in the strategic and operational controlling of personnel are determined (Fig. 67).

The purpose of controlling in the organization's personnel management system is to support the planning, management, control and information support of all activities personnel work.

With the support of planned assignments for personnel management should be defined:

Required results, criteria for their quality, time of submission;

Persons responsible for the results of personnel management in general and in its areas;

Powers and resources;

Interaction of performance of work on personnel management. Goals of personnel controlling:

Personnel planning support;

Providing a guarantee of reliability and improving the quality of information about personnel;

Rice. . Directions of analysis in personnel controlling

Organization environment
External	Internal
Suppliers and consumers Competitors Shareholders Local bodies Government bodies Geographical conditions Scientific and technological progress Political and economic situation in the country and in the world Features of national culture	Mission and goals Strategy Corporate policy Corporate culture Production and management structures Regulation

Analysis of the ratio of supply and demand for foreign market labor by categories of workers. Analysis labor law and information, labor market support Analysis of the demographic situation. Regulatory Analysis social and labor relations and government policy in the labor market. Analysis of the personnel training and retraining system Analysis of the labor market infrastructure.	Personnel management system Analysis of motivation, stimulation of labor and personnel costs. Analysis of the selection, selection, terms of employment and placement of personnel, its dynamics and evaluation. Analysis of personnel planning. Analysis of the organization, regulation and working conditions, adaptation of personnel. Analysis of the personnel structure, productivity and labor results. Analysis of career planning, use and development of personnel.	Stages of operational controlling: Collection of information and selection of benchmarks. Identification of deviations of actual indicators from planned ones. Determining the causes of deviations and the impact on economic indicators activities. Providing information to management for decision making. Adjustment of plans and budgets of the enterprise in accordance with the decisions made in the personnel management system

Ensuring coordination within the functional subsystems of the personnel management system, as well as in relation to other functional subsystems of the organization (for example, the production management subsystem, etc.).

Increasing flexibility in personnel management through timely identification of shortcomings and risks for personnel work, etc.

Tasks of personnel controlling:

Creation of personnel information system;

Analysis of the available information in terms of its significance for the personnel service.

Tasks may consist, for example, in checking the effectiveness of individual personnel subsystems (functions), and especially in the control and analysis of personnel costs. In practice, for clarity of personnel controlling, detailed lists of tasks are used. One example is Table. 36.

Personnel planning is implemented through the implementation of a whole range of interrelated activities, combined in an operational plan for working with personnel, which were described in previous chapters.

The main idea of personnel controlling is the introduction of reasonable (necessary and sufficient) planned values of indicators for all elements of the personnel management system. The control of a deviation from them "automatically" reveals bottlenecks. The presence of a well-established accounting of these indicators allows you to quickly respond to rapidly changing conditions. modern market situation. An analysis of the personnel's controllable indicators and the availability of reasonable standards allow planning the situation both in the short and long term.

Personnel Controlling - modern concept of personnel management, striving to meet the new, dramatically increased in recent times due to numerous changes in technology and society, the role of human resources in the firm. The main idea of this approach is to spread the concept of controlling, originally focused on the analysis of purely quantitative indicators, to the area of personnel management, and to integrate it with qualitative analysis controlling the economic and social components of efficiency. Essential Functions controlling:

Command and control function, i.e. analysis of staff engagement and the results achieved through this, as well as the formulation of hypotheses about the impact of the applied set

Table 36. Detailed list of tasks of personnel controlling

№№p/p	Task name
	Creation of a personnel planning and control system Choice of method and procedures Determination of the order of planning
	Creation of personnel information system. Identification of the need for information Participation in the creation of a system of information about workplaces Participation in the creation of a personnel assessment system Creation of an information system to take into account external and internal changes relevant for planning Hierarchical analysis of the need for information Definition of recipients of information Drawing up the content of personnel reporting
	Workforce planning coordination Preparing planning meetings Conducting plan discussions with management economic services Verification of compliance with the tasks set by personnel planning throughout the organization Summarizing individual plans into sectoral plans Coordination of personnel planning with other private plans of the organization Monitoring the implementation of plans Proposing measures to eliminate deviations from plans
	Conducting studies on the effectiveness of plans
	Performing the function of personnel audit Checking the methods, models and processes used in personnel matters in terms of their economic and social efficiency Checking the ability of responsible employees to correctly evaluate the toolkit personnel management Conducting internal and external comparative assessments of the effectiveness of work with personnel in the organization
	System Introduction personnel information
	HR reporting

methods of personnel management for economic and social efficiency, used as a management decision-oriented planning information base;

Coordination function, i.e. coordination of individual activities in the field of personnel economics (recruitment of personnel, engagement of personnel, personnel development, etc.) with each other and coordination of personnel planning with other areas of planning (sales planning, financial and investment planning, etc.);

Information preparation function, i.e. creation and maintenance of a goal-oriented integrated personnel database.

As part of controlling, differentiated systems of indicators have been developed for certain areas of work with personnel. Thus, lately, the registration of non-appearance of personnel for work has been carried out in order to take measures to systematically combat absenteeism and compliance with the rules of labor discipline by employees.

Identification and accounting of the quality of work of an employee is carried out on the basis of the quality system functioning at the enterprise. Criteria are a key element of the quality system (from Greek, kriterion - a means for judging) the quality of labor - signs or indicators in relation to which the determination of the compliance of the quality of the worker's work with the requirements established at the enterprise is carried out. As a result of identifying and accounting for the quality of an employee's work, the degree of compliance of the quality of an employee's work with the established quality criteria is determined and documented, i.e. the products manufactured by the employee meet or do not meet certain requirements. To effectively identify and take into account the results of the quality of work of employees of the enterprise, it is also necessary to determine in advance:

Time parameters for detection and accounting (when and how often should identification and accounting be carried out and appropriate activities should be carried out for this purpose);

The composition of the forces and means involved in the implementation of these activities (at least the numerical and personal composition of their participants, as well as the quantitative and qualitative composition of the relevant technical means);

Methods for the implementation of these activities.

A concrete expression of the results of identifying and accounting for the quality of labor are documented indicators that characterize the quality of labor of an employee - for example, the percentage of high-quality and low-quality products or the number of units of defective products released by an employee for certain period time.

These results are recorded in the relevant documentation of the enterprise, after which, as a rule, they are accumulated in the automated processing of accounting data (for subsequent evaluation, comparison and analysis).

In general, the controlling system should cover:

Measures aimed at identifying and recording the results of the activities of the personnel of the enterprise;

Activities aimed at evaluating and comparing the performance of the personnel of the enterprise;

Analysis and conclusions about the activities of the personnel of the enterprise (on the basis of which decisions are subsequently made on the transfer of individual employees to new positions and places of work, on sending them to study or, in cases provided for by the legislation of the Russian Federation, on the dismissal of some of them if there are appropriate grounds. In practice, such decisions are accepted during the certification of employees;

Measures aimed at optimizing the controlling subsystem and increasing its efficiency.

As an independent, but no less important task, one should consider timely and complete informing by the management of the employees of the enterprise about the requirements for their activities, as well as the criteria for accounting and evaluating the results of this activity. The specified information is usually brought to the attention of the employees of the enterprise in the form of relevant organizational, administrative and organizational and methodological documents - job descriptions, instructions for types of activities, internal quality standards, descriptions of the technology for performing types of work, etc. There are other means of keeping staff informed. Increasing the capacity to collect data also increases the risk of data being devalued. Therefore, it is necessary to clearly identify the links between the indicators and the goals of the personnel management. In table. 37 shows the basic concepts of the personnel management system and their application in controlling.

Particular attention should be paid to the qualitative parameters of the data obtained. The role of intra-company surveys, which help to establish the degree of staff satisfaction, is growing.

Personnel Controlling concepts should develop in the following direction: from the priority of cost controlling to efficiency controlling, when the cost indicators (for example, the number of hours for training) will be compared with the output indicators (for example, learning outcomes). The increased focus on increasing the value of the enterprise will lead to the creation of new methods for assessing human capital. In this regard, it will be necessary to solve not only methodological, but also ethical issues of evaluating the work of people.

Table 37. Application of the controlling methodology in relation to the main functional elements of personnel management

Functional elements	Additions to existing concepts and methods
Personnel characteristics	Creating a database: Professiograms Maps of labor potential
Recruitment	Methods for assessing labor potential Personnel selection based on comparison
Headcount planning	The method of analysis of the marginal cost of personnel and marginal income
Staff placement	Minimization of unrealized personnel opportunities
Certification	Development of attestation tables based on the assessment of the employee's abilities and contribution Monitoring
Evaluation of individual results	Growth of realized labor potential Individual productivity (productivity)
Salary	As a function of growth in the realization of labor potential and individual productivity Methods for analyzing sources of wages and calculating their value Maximizing individual income
Career planning	Based on certification
Investment in human capital	Methods for optimal management of investments in human capital
Motivation	Concepts of motivation that contribute to the growth of realized labor potential and minimization of unrealized staff opportunities
Controlling	Analysis of profits with various options for personnel policy

In connection with personnel controlling, the issue of data acceptability and data protection must be taken into account. The danger of their abuse increases with the increasing complexity of controlling and with the increase in the number of people who have access to the data.

So, personnel controlling is aimed at accounting and controlling personnel costs, as well as optimizing these costs.

Personnel controlling is designed to promote the formation and use of a knowledge system in an organization in order to give

the answer to the question: “How is the exchange of knowledge between individual elements of the internal structure of the organization used to increase its competitiveness?”

The elements of the internal structure include: information systems, databases, organizational structures, copyrights, patents, know-how, licenses, etc.

Information systems and databases occupied a significant place in modern organizations thanks to the unprecedented rapid and successful development of computers and software. New technical means give new impetus to the growth of the importance of knowledge and intellectual capital. Software has become a key element of the innovation process and a relatively independent factor in economic development. Developed countries spend heavily on information technology, including software.

Formation of a progressive organizational structure focused on an intensive exchange of knowledge within the organization - direction of realization of controlling results. An example is the formation of network organizations in which there is no production as such. It is transferred to other organizations on a subcontract basis, while the functions necessary for any business remain inside the corporation: strategic planning, cash flow management, marketing and partly R&D.

The main functions of these organizations are:

System integration;

Logistics;

Marketing;

Sales and service.

Network organizations are abandoning the hierarchical structure, they are dominated by the design principle of building their own units. It is rather an intellectual holding, engaged not so much in direct production as in the implementation of central business processes and maintenance.

Network organizations are focused on innovation, on risk, on their own constant transformation. They make extensive use of the outsourcing of support functions, which provides the necessary flexibility and increases efficiency ■ through the narrow specialization and professionalism of employees.

Tools strategic controlling quite diverse: portfolio analysis, potential analysis, growth curve, SWOT analysis, strategic gaps, balanced scorecards, scenario development, etc.

Current Controlling implements one of the basic principles of rational business management - checking the work of each unit in terms of the ratio of "profit - costs".

Profit management occupies a central place in the system of current controlling. Therefore, controllers in their activities use methods and techniques that would allow them to make more informed decisions to ensure and achieve the planned level of profit: ABC analysis, material inventory management, order volume analysis, analysis of break-even values, method for calculating coverage amounts, bottleneck analysis , deviation analysis, etc.

The analysis of work with personnel at the enterprise must be considered in close connection with remuneration. Analyzed are indicators that reflect the relative savings in the wage fund, the ratio of the growth rate of labor productivity to the growth of average wages. The analysis of the wage fund begins with the calculation of the absolute and relative deviation of its actual value from the planned one.

The given state determines the planning, the actual state of affairs is reflected in the current reporting. That's why comparison of planned and actual indicators is the core of the controlling system.

The main ultimate goal of any commercial enterprise is to make a profit (controlling can be called an enterprise profit management system). But in some cases, the goals of the enterprise may be different - for example, gaining market share, eliminating competitors. In this case, controlling focuses the efforts of the enterprise in the direction of these goals, although the ultimate goal is the same - making a profit.

Being at the intersection of accounting, information support, control and coordination, controlling occupied has a special place in management enterprise yatem. It links together all these functions, integrates and coordinates them, and does not replace the management of the enterprise, but only translate t it to a qualitatively new level. Controlling (enterprise management) - a kind of self-regulation mechanism in the enterprise, providing feedback in the control loop - is engaged in managing the profit of the enterprise. Therefore, the focus of his attention is income and costs: their types, places of origin and principles of their management. Heads of various services and departments are responsible for the size of income and expenses at the enterprise. In this way, the most important objects of controlling are profit (income and costs) and "responsibility centers».

Controlling often performs the functions of internal control in an enterprise, monitoring the efficiency of one hundred departments and the organization as a whole. Usually, his system does not include in relation to these units the possibilities and rights to make decisions, instructions and sanctions. Unlike revision and audit, it focuses on the current results of activities and is not associated with documentary verification, the need to go to the places where economic acts and operations are performed.

There is a close relationship between controlling and marketing: controlling ^ is an active profit management, and marketing is an active struggle to achieve profit. On fig. 5.8 shows the main types of controlling.

"Control lling is a concept aimed at eliminating "bottlenecks", oriented towards the future in accordance with the set goals and objectives for obtaining certain results. A bottleneck orientation is characterized by looking for and finding weaknesses, operational bottlenecks in firm performance, and strategic bottlenecks in economic growth. Operational "bottlenecks" of the results - shortcomings, shortages, limiting factors of resources in achieving the company's main financial results: profits, coverage amounts, etc.; strategic "bottlenecks" of economic growth - global problems on the way of development of an enterprise or firm caused by technological, climatic or other global changes. In the system of methods of operational and strategic controlling, it is necessary to track changes in the market in order to start adapting to a new situation in a timely manner. Analysis of deviations without finding the guilty allows you to determine the activities that need to be carried out in order, despite the existing deviations, to try to fulfill the annual plan.

The controlling service develops advice for the future development of the enterprise; she is prot and the opposite of so-called management but call. When "looking back" accounting is transformed into "forward looking", and the calculation of the results of the enterprise's activities moves from the sphere of actual to the sphere of predicted, expected indicators, the controlling service becomes necessary. There is an opportunity for active management of sales and profits based on accounting for full costs and accounting for coverage amounts. Coordination of marketing, controlling, financial and information services makes it possible to create a single management and information service in order to ensure the long-term existence of the enterprise.

The concept of controlling distinguishes between qualitatively and quantitatively oriented controlling. Unlike quantitative, qualitative controlling:

Focuses on material factors and non-material ones;

Builds management on the basis of numerical indicators and on the basis of a common guiding goal;

Focuses on profit maximization and quantitative growth, on ensuring long-term existence and qualitative growth;

Engaged in profit and potential management;

Has the idea of optimizing profits instead of maximizing them.

Consider controlling technology. Controlling concept

credibility;

Completeness;

relevance (materiality);

Utility (the effect of using information should exceed the cost of obtaining it);

intelligibility;

Timeliness;

Regularity.

When defining the controlling scorecard, the following requirements must be observed;

The volume of indicators should be limited (Table 5.2);

Indicators should contain data for the entire enterprise as a whole, as well as for all its divisions;

The selected indicators should be dynamic and forward-looking and comparable (providing the possibility of comparing data by period, but by enterprises, etc.);

Indicators should be of an early warning nature.

The analysis of the selected control indicators includes

(Table 5.3);

Comparison of standard and actual values in order to identify deviations;

UDC 658.5.012.7

DEVELOPMENT OF THE METHODOLOGY OF CONTROLLING

Khakhonova N.N. - doctor economic sciences, Professor

Federal State Budgetary Educational Institution of Higher Professional Education "Rostov State University of Economics RGEU (RINH)", Rostov-on-Don, Russia, [email protected]

annotation

The success of managing commercial organizations is determined to a large extent by the intensity of the use of improved approaches and methods of analysis, planning and control of financial and economic activities, as well as organizational structures and information systems at the enterprise. At the same time, it is necessary to understand that for efficient operation It is not enough for an enterprise to simply organize the control process, but it is necessary to develop and implement an effective controlling system.

Keywords: controlling, control, budgeting, management accounting, functions and tasks of controlling,

CONTROLLING THE DEVELOPMENT OF METHODOLOGY

Khahonova N.N. - Ph.D. in Economics, Professor

FGBOU VPO "Rostov State Economic University RGEU (RINH)", Rostov-On-Don, Russia, [email protected]

Abstract

The success of any businesses to a large extent determined by the intensity of the company improved approaches and methods of analysis, planning and control of financial and economic activities as well as organizational structures and information systems. It should be understood that an effective enterprise is not enough to establish a process of control, and to develop and implement an effective system of controlling.

keywords: controlling, monitoring, budgeting, management accounting, functions and tasks of controlling,

The formation of new market forms of management, the increasing complexity and dynamism of the economic space of the enterprise, the increasing pressure of competition require an adequate change in the style and methods of managing the company's business.

These circumstances require the formation of new approaches to management and tools for their implementation, which will clarify the increasingly complex economic problems of the organization and provide information support management of business processes according to the set goals.

AT modern conditions management needs a comprehensive methodology and tools based on it, which would help to modernize the organizational and information structure organization in such a way that the basic problems of its development are solved, which determine stable success not only in the present, but also in the future.

In such a situation, it is necessary to introduce new concepts, tools and methods of work. In a broad sense, this is reflected in the process of planning integration, accounting, control and analysis into a single integrated system that ensures the adoption of effective management decisions. The synthesis of these functions through informational and organizational connection, a change in their methodology underlies the concept of controlling.

In the scientific circles of Russia, the concept of “controlling” has been used since the beginning of the 90s, but only in recent years have the first serious studies on this topic appeared. Controlling as a system for managing costs and performance of an enterprise is widely used in countries with traditional market economies. And although the concept of controlling has not yet become familiar to the practice of Russian entrepreneurship, there are already all the prerequisites for the development of this phenomenon, taking into account domestic characteristics. Controlling now appears in the theory and practice of enterprise management under the influence of many reasons and factors, for example, the complexity of the enterprise's orientation in the market due to increased competition, the social orientation of modern market economy, unfavorable ecological situation, etc.

Currently, many enterprises are actively developing a system of operational controlling for the activities of the organization as a whole and in the context of its production units. Among the reasons for the demand for controlling on Russian enterprises the following can be distinguished:

intensifying competition, requiring ever faster adaptation to a constantly changing market environment;
the need to timely recognize and take into account the opportunities and risks of the enterprise in the future;
complication of the organizational structure (merger individual enterprises into groups), requiring the coordination of relationships between both newly created and existing subsystems of the management system;
the need to master the methods of planning, in-house accounting and control, economic analysis, adequate to a market economy.

This determines the relevance and practical relevance of scientific and methodological developments in the field of organization and methods of controlling in economic organizations different profile.

The topic of controlling is devoted to the works of well-known foreign experts: D. Khan, H. Volmuth, A. Daile, J. Weber, R. Mann, E. Maner, as well as domestic authors: V.B. Ivashkevich, O.I. Vasilchuk, N.G. Danilochkina, A.M. Karminsky, N.S. Necheukhina and others. In these works, the essence of controlling, its main concepts and development trends are revealed, its types are shown, and the functions of controlling are revealed in detail. To a lesser extent, the issues of controlling methodology and technology have been developed, in particular, those analytical procedures that are used to analyze the causes of emerging deviations and justify and select methods for their elimination.

The concept of "controlling" comes from the English verb "to control", which has various meanings. In the economic sense, as D. Khan notes, this is management and supervision. But since effective management and supervision is impossible without setting goals and planning activities to achieve these goals, controlling contains a set of tasks for planning, regulating, and monitoring.

There are many definitions of controlling, from considering controlling as a variant of management accounting to recognizing controlling as a management philosophy.

In our opinion, none of these statements fully reveals the essence of controlling. In the controlling system there is a place for management accounting, and control, and audit, and program-targeted planning, but these are far from all the basic principles, tools and methods of controlling.

In our opinion, controlling is a continuously functioning system that synthesizes planning, accounting, reporting, internal control and analysis in order to provide the owners and management of the enterprise with the necessary information. Controlling can be described as managing the future to ensure the long-term and efficient operation of an enterprise and its structural divisions in a market economy.

Controlling has, along with an operational, strategic orientation, helps to ensure the long-term functioning of the enterprise and its structural divisions. By optimizing the result through planning and controlling costs and profits, he forms an information base designed for various consumer groups. In connection with the foregoing, the study of controlling to identify the need and possibility of its full or partial application in small enterprises and in organizations in the service sector seems both relevant and appropriate.

When organizing controlling, tasks related to accounting are formulated depending on which controlling concept (European or American) is taken as a basis. In the American model of controlling, the main tasks mainly correspond to the issues of accounting, planning, information and analysis. It includes: drawing up, coordinating the plans of the enterprise as a whole and its structural divisions; control over the implementation of the planned; analysis and informing about the results of activities at all levels of management; assessment of various areas of management as a problem-solving process; assessment of the effectiveness of the policy chosen by the enterprise, its organizational structures; work in the field of taxation; control and preparation of external reporting; insurance coverage; research and evaluation of factors that directly and indirectly affect the activity; conditions for the existence of the enterprise.

The European concept of controlling is focused on consulting, coordinating, budgeting in general and strategic planning, including issues of strategic and operational planning. The tasks include: the implementation of calculations of the production result (costs and revenues); balance sheet result (costs and incomes); financial result(payments and receipts); questions of counter planning; management of the internal information service; advising and coordinating investment planning; conducting special economic research.

At modern level development market relations, the process of integrating traditional methods of accounting, analysis, standardization, planning and control into single system receiving, processing information and making management decisions based on it. Controlling is considered new system, does not reject the former, but unites them at a qualitatively new level, based on the principles of already known systems.

Therefore, controlling should be understood as a guiding concept effective management company and ensure its long-term existence. Mayer E. notes "The controlling service analyzes the information received, as well as the reporting of the enterprise, determines the direction of the future development of the enterprise, and assists in making management decisions." D. Khan defines the concept of controlling as a set of goals, objectives, tools, subjects and organizational structures. The tasks of controlling, in his opinion, are to prepare and provide the necessary management information orient management to make decisions and take action.

The concept of controlling allows you to integrate accounting, planning and marketing within one enterprise into a single management system.

Currently, among researchers there is no consensus on the essence and functions of controlling. Depending on its target orientation, there are three most common approaches.

Controlling, focused on the accounting system, it originated in the 1930s. our century. The main tasks within the framework of this concept are: reorientation of the accounting system from the past to the future, creation on the basis of credentials of an information system to support management decision-making related to the planning and control of the enterprise's activities.
Controlling, management oriented information system, the essence of which is to create a common management system, develop the concept of a unified information system, implement it, optimize information flows, ensure coordination and functioning.

3. Controlling system oriented differs in the allocation of two main points: on the one hand, large-scale planning and control, on the other, coordination of actions. This concept is directly related to the development of project management, the emergence of matrix organizational management structures, the functioning of which is limited by the time of solving specific problems.

In general, the controlling system solves all of the above tasks, but the placement of accents depending on the use of a particular approach may be different.

One of the promising and most actively developing types of controlling is strategic controlling. According to prof. Ivashkevich V.B. strategic controlling can be seen as a function senior management company, firm, enterprise and other economic entity, which consists in choosing the scope and course of action to achieve the long-term goals of the economic entity in the constantly changing conditions of the internal and external environment. The strategic controlling system provides for the determination of preferred directions and trajectories of the work and development of the enterprise, the setting and justification of its strategic goals, the formation and distribution of resources and the management of factors that provide the enterprise with competitive advantages at the moment and in the future.

Undoubtedly, strategic controlling in the future will become an integral part of the effectively functioning controlling system of large commercial organizations, however, at present, the main interest is in the implementation and development of financial controlling.

Financial controlling is, first of all, planning and control of cash flows moving between the enterprise and external objects, accounting for the volume of funds from the standpoint of increasing the efficiency of payments, as well as guaranteeing liquidity. These issues are related to company-wide calculations and, in terms of importance, are on a par with controlling the costing and balance sheet result.

The main goal in planning and control is the constant maintenance of financial balance, which is necessary condition fulfillment of all other objectives of the enterprise. Financial equilibrium is the state of the flows of payments and receipts, taking into account the reserves of means of payment.

A stable financial position is characterized by successful work in the following areas:

Survival of the company in a competitive environment;

Avoiding bankruptcy and major financial failures;

Leadership in the fight against competitors;

Maximizing the market value of the company;

Sustainable growth rates of the company's economic potential;

Growth in production and sales volumes;

Maximizing the income of company owners;

Profit maximization;

Cost minimization;

Ensuring cost-effective activities, etc.

The named direction, in modern economic theories given different priorities.

In recent years, the theory of maximizing the wealth of company owners has become most widespread. It is based on the fundamental idea of the development of society, which is adhered to in most economically developed countries of the West: the achievement of social and economic prosperity of society through private property. From the perspective of investors, this theory is based on the premise that increasing the wealth of company owners consists not so much in the growth of current profits, how much in magnification market price their property. Thus, any financial decision that ensures the future growth of the share price (increase in the value of the company) must be made by the owners or management personnel of the company. From these positions, we will consider the concept of financial controlling. The main points in the system of financial controlling can be considered, first of all, company-wide calculations of payments or financial planning and control.

Planning and control of calculations is a financial expression of processes in the material sphere; planning and volume control external funding, liquid reserves relate directly to the financial or financial and economic sphere of the enterprise. Necessary for these calculations is an analysis of the factors that determine the direction and volume of payment flows (as objects of calculation) by type, size and time. The factors of external and internal environment. When considering external conditions, the features of the system of enterprise relations in the field of supply and marketing are studied. To this end, the impact of the market conditions and the behavior of market partners are considered in detail, in terms of satisfying the means of payment operating in the enterprise itself, for example, the impact on payments of dividend payments, taxes and interest. In conditions modern economy, since planning takes place under conditions of uncertainty, it must be flexible enough, that is, multivariate and have a certain safety margin.

The area of implementation of financial controlling can be structured as follows:

Providing the company with financial resources (management of obligations);

Distribution financial resources(asset Management).

The logic of singling out such areas is connected with the balance sheet structure, as the main reporting form, reflecting the property and financial condition of the company. Obviously, the company can invest the available funds in various assets, and the task of replenishing them is one of the tasks of financial controlling.

Financial controlling must ensure at any time the balance of payments and receipts, taking into account the reserves of means of payment and other business transactions. Payment planning can be derived (comparable to previous reporting periods) and primary (one-time) character.

The main tasks of financial controlling are accounting for cash flows between the enterprise and external objects, accounting for the enterprise's funds from the standpoint of increasing the efficiency of payments, guaranteeing liquidity and optimizing the attraction and investment of funds.

The tasks of financial controlling include the harmonization of financial and internal production accounting so that a change in the market or the introduction (rejection) of a certain type of product (goods) is reflected not only in the calculation of the result, but also in planning the balance sheet and income statement. Special place financial controlling takes in the development of budgets and analysis, through budgeting, the relationship between the internal and external environment of the enterprise, because through the budget, financial resources are managed at the level of individual products, groups of goods, etc. Financial controlling makes it possible to use financial and economic indicators in practice.

Considering financial controlling in part financial management, the most important task is to ensure liquidity, understood as the ability of an enterprise to fulfill its obligations to pay cash indefinitely at any time. Maintaining a constant solvency should be carried out along with the achievement of a given level of profitability.

In conclusion, we emphasize that the introduction of a controlling system into management practice significantly increases the level of enterprise management and provides managers with the necessary information for the effective management of an enterprise and its structural divisions.

Reference list of references:

Ivashkevich V.B. Strategic controlling: textbook. allowance / V.B. Ivashkevich. - Moscow: Master: INFRA-M, 2013.
Mayer E. Controlling as a system of thinking and management / Per. with it.; ed. S.A. Nikolaeva. M.: Finance and statistics, 1993.
Necheukhina N.S., Polozova N.A. Controlling as an effective management tool in construction holdings // International Accounting, 2012, No. 20 pp. 22-28
Khan D. Planning and control: the concept of controlling: per. with him. M., 2007.

Rreference:

Ivashkevich V.B. Strategic controller: manual / V.B. Ivashkevich. - M.: Magistr, INFRA-M, 2013.
Meyer E. Controlling as a system of thought and management / Transl. from German; Ed. by S.A. Nikolaeva. M.: Finance and Statistics, 1993.
Necheukhina N.S., Polozova N.A. Controlling as a tool for effective management in building holdings // International Accounting, 2012, No. 20 p.22-28.
Khan D. Planning and control: concept of controlling / Transl. from German. M., 2007.

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Bibliographic link

Khakhonova N.N. DEVELOPMENT OF METHODOLOGY OF CONTROLLING // Nauka i Mir Science & World. - 2013, - No. 1;

The main tasks assigned to controlling, judging by the textbooks, are:

planning,

· control,

· analysis,

Assistance in making managerial decisions

coordination of management systems used in the organization.

Controlling tasks are shown in Figure 2.

Rice. 2. Controlling Tasks

When considering the tasks of controlling, one should especially note such important things as cost accounting, servicing the investment sector, ensuring staff motivation in improving the efficiency of the company, and automating company management. Recently, the tasks of managing the insurance activities of enterprises, the operation of an extensive information supply system of an enterprise, notification by managing a system of key financial indicators, as well as managing a system for implementing strategic, tactical and operational planning and a quality management system have been increasingly set.

Controlling methods are determined by the nature of the tasks facing it, after the decomposition of all of the above, so there are really many methods for controlling.

With all the variety of controlling methods, classification makes it easier to understand their varieties. In the economic literature, it is customary to divide controlling methods into three conditional groups:

1. Methods common to all sciences - those that are characteristic of any science; such as: observation, comparison, history of development, analysis, synthesis, systematization, identification of patterns, forecasting and many others.

2. Methods of a number of individual sciences - those that use planning, accounting, analysis, management, statistics, cybernetics, computer science.

3. Specific methods - rationing, modeling, planning and budgeting, accounting for responsibility centers, analysis of deviations, the method of coverage amounts, analysis of the break-even of the enterprise.

In total, only for solving the problem of cost accounting, there is a whole own classification of methods:

1. By accounting objects:

by types of costs;

by cost centers

· Differentiated by bases of distribution of expenses.

2. According to the completeness of the inclusion of costs in the cost:

at full cost

at reduced cost.

3. According to the interpretation of the concept of costs:

at actual cost

at standard cost;

at planned cost.

4. By the nature of the data:

· about the past;

About the present

· about future.

5. According to the purposes of data generation:

· for control;

· for operational management;

for planning.

The most commonly used and well-known methods of controlling:

· AC (absorption costing) - a method of accounting for total costs.

· ABB (Activity Based Budgeting) - functional cost budgeting (process-oriented budgeting).

· ABC (Activity Based Costing) - functional cost analysis, cost determination method.

· ABM (Activity Based Management) - a method of functional cost management.

· BPI (Business Process Improvement), (Kaizen) - the concept of employee involvement in continuous improvement.

· BPM (Business Process Management) - business process management.

BSC (Balanced Scorecard) - system balanced scorecard.

· Betta-testing - beta-testing.

· Benchmarking - a system for recording information about competitors.

· CK (cost-killing) - a method of cost management in order to minimize.

· CVP (Cost Value Profit) - analysis of the relationship between costs, income and profit.

· CRM - (Customer Relationship Marketing) - a system of accounting and customer relationship management.

· 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 the consumer-enterprise relationship into the internal business processes of the enterprise. Planning the activity of an enterprise does not begin with an analysis of the company's capabilities to produce goods or services, but with a study of the market needs for them. In other words, the steps production activities(design of a future product, warranty and service) should be planned taking into account the specific requirements of the customer.

· CFROI (Cash Flow Return on Investment) - adjusted cash inflows (cash in) at current prices / adjusted cash outflows (cash out) at current prices.

· "Standard-costing" - Accounting for the planned cost.

· "Direct-costing" - Accounting for truncated cost.

· "Target-costing" - Accounting for the cost and price of goods formed on the basis of marketing calculations.

· EAD (Expense-Activity Dependence) - a matrix of the ratio of activities and expenses.

EVA (Economic Value Added) - added economic cost, an indicator of the company's value creation process.

· ERP (Enterprise Resource Planning) - automation and optimization of internal business processes, planning of both material and financial resources on an enterprise scale, in particular: taking orders, production planning, deliveries, production itself, delivery and administration.

ERP II - Enterprise Resource and Relationship Processing - management of internal resources and external relations enterprises (combines ERP, CRM, SCM).

· eEPC - graphic modeling.

· IDEF (IDEF=ICAM (Integrated Computer Aided Manufacturing) DEFinition). graphic language, construction graphic models business processes.

· IDEA (In-Department Evaluation of Activity) - intracompany assessment of activity.

· JOCAS (job order cost accounting system) - an order-based cost allocation method.

· MVA (Market Value Added) - a criterion for creating value, considering the market capitalization and market value of the company's debts as the latter.

· MAP (Method for Analyzing Processes) - a method for analyzing processes.

· MRP (Material Requirements Planning) - automated planning of the need for raw materials and materials for production (minimization of costs associated with inventory); 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".

· NPV (Net Present Value) - net present value.

· OLAP-analysis - a technology that provides tools for fast multidimensional data analysis.

· ORGWARE Technology: building a company management hierarchy - a list of organizational units, a description of functions and their distribution among the units; is used to describe the structure component.

· PCAS (process cost accounting system) - process cost allocation method.

· PPA (Process Perception Analysis) - analysis of the perception of processes.

· PQM (Process Quality Management) - process quality management VC (variable costing) - a method of accounting for variable costs.

· PQC (poor-quality cost) - the cost of unsatisfactory quality.

· RBP (Reengineering Business Process) - reengineering of business processes.

SVA (Shareholder Value Added) - increment between two indicators - cost share capital after some operation and the cost of the same capital before this operation.

· SCM (Supply Chain Management) - Supply chain management - a system for accounting and managing relationships with suppliers.

· VBM (Value-Based Management) - value-based management.

· WORKFLOW - modeling the structure of business processes based on the idea of a conveyor; used to describe the "logistics" component (who, to whom, in what time period) along with quantitative characteristics.

For a better understanding of where and what methods of controlling it is advisable to use, it is better to divide them into those two aspects into which all controlling activities are divided: strategic and operational.

Speaking of controlling methods, one cannot but mention in more detail about several of the most popular in modern management.

1. Management by objectives is a strategic method of management activity, which provides for the foresight of possible results of activities and planning ways to achieve them. According to the inventor Peter Drucker, managers should avoid "time traps" when they are involved in the process of solving current daily tasks, as this leads to the fact that they begin to forget to perform tasks aimed at achieving results (goals). The work of management by goals is carried out by the “KPI System”, which is most often translated as “ key indicators efficiency." KPI is a system for measuring set goals by creating specific indicators related to the goal, that is, formed based on its content and how close the organization has come to it. The system allows to monitor the business activity of employees and the company as a whole in real time, and also gives the organization the opportunity to assess its condition and help in assessing the implementation of the strategy.

2. Process cost calculation - this operational method differs from other cost calculation methods in that it allows you to accurately allocate indirect costs to final products according to the principle of the occurrence of these costs, or to the costs of enterprise divisions, depending on the purpose of the calculation. For example, to make a calculation of personnel costs in all departments, you need to make a list of all operations in which employees are employed. Then separate parts of the work of the enterprise are made up of individual operations. Next, the time for each operation is measured and the number of such operations in separate parts of the enterprise is taken into account. The costs of each part of the work have a temporal relationship with the costs of workers, and this allows you to determine the cost per unit of costs of workers. Similarly, the unit cost of the final product is calculated.

3. Balanced scorecard (BSC) - is a tool for both strategic and operational management. Goals can only be achieved if there are quantifiable indicators that tell the manager what exactly needs to be done, and whether he is acting correctly in terms of achieving the goal. This is the main idea of the method, thanks to which it has become a technology for managing and ensuring high efficiency. This method focuses on non-financial performance indicators, making it possible to evaluate such seemingly difficult-to-measure aspects of performance, such as the degree of customer loyalty or the company's innovative potential. In principle, the system under consideration also uses the KPI system already known for management by goals. The advantage of the BSC over management by objectives is that an enterprise that has implemented this system receives as a result a structural-logical scheme of actions in accordance with the strategy at any levels of management. This system usually uses four basic perspectives to decompose the formulated strategy, but their list can be supplemented in accordance with the specifics of the company's strategy. The basic perspectives are:

finances (obtaining a steadily growing profit - as the shareholders of the company see us),

clients (improving the knowledge of each client - how clients see us),

processes (internal processes of the company - how we stand out from competitors),

· people (training and development) and innovation (how we create and increase value for our customers).

Technologically, the construction of a BSC for a single company includes several necessary elements:

1) a list of strategic tasks logically related to the goals set;

2) a list of balanced indicators (quantifying the efficiency of the enterprise's work processes and the time frame in which the required results must be achieved);

3) targeted projects (investments, training, etc.) that ensure the implementation of the necessary changes;

4) lists of methods used to monitor and evaluate activities during the BSC of managers at various levels.

More detailed overview modern methods controlling and analysis of the features of their application in the practice of enterprise management is presented by the author in the second chapter of the work.

TOPIC 3: TYPES AND METHODS OF CONTROLLING

1. Differences between operational and strategic controlling

The essence of each of the considered types of controlling can be represented as follows. way (Fig. 1):

"Do the right thing" - strategic controlling;

"Doing the Right Thing" - Operational Controlling

Strategic controlling should help the enterprise to effectively use its existing advantages and create new potentials for successful activities in the future. The Strategic Controlling Service acts as an internal consultant to managers and owners of the enterprise in developing a strategy, strategic goals and objectives. She supplies necessary information guiding 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 profitability, liquidity and / or profit levels. Operational controlling is focused on a short-term result, therefore its tools are fundamentally different from the methods and techniques of strategic controlling.

Strategic controlling defines the goals and objectives for operational controlling, i.e. sets the normative framework. Controlling types differ according to the time horizon covered. So, operational controlling implements its functions in the short term: up to a year. Strategic controlling in modern management is not rigidly tied to a time frame, although most often we are talking about the medium and long term.

The use of the methodology of strategic and operational controlling as a tool to support the activities of managers can significantly increase the efficiency of the organization (enterprise) management system.

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signs

Strategic

controlling

Operational

controlling

Hierarchical steps

Mostly at the senior management level

Includes all levels with main focus on middle management

Uncertainty

Significantly higher

Problem type

Most problems are not structured

Relatively well structured

time horizon

Emphasis on long-term as well as medium- and short-term aspects

Emphasis on short- and medium-term aspects

Required information

First of all from the external environment

First of all from the enterprise itself

Plan Alternatives

The range of alternatives is broad

Spectrum limited

Concentration on certain important positions

Covers all functional areas and integrates them

Degree of detail

low

Relatively large

Main

controlled

quantities

Potentials for success (e.g. growth in market share)

profitability,

liquidity

In real practice, strategic and operational controlling closely interact with each other in the process of implementing management functions.

2. STRATEGIC CONTROL AND ITS TOOLS (METHODS)

Strategic controlling coordinates the functions of strategic planning, control and strategic information support systems.

Strategic planning.

The goal of strategic planning is to ensure the long-term successful functioning of the organization. To do this, it is necessary to formulate and implement strategies for finding, building and maintaining the potential for success (profitability). A distinction must be made between new and existing potentials for success.

If an enterprise can provide a more effective solution than its competitors to existing, changing or new customer problems, then this means its ability to generate new potentials for success. Under the existing success potentials understand the potentials created and used at the enterprise.

Potentials for success can also be divided into external and internal ones. External potentials depend on a successful product/market combination. Internal potentials can be of the following types: informational, structural, technical, financial, personnel, etc.

The central point of strategic planning is the development of strategies - possible actions to achieve the goals of the enterprise.

In principle, strategies can be formulated and differentiated within the framework of both the entire enterprise and its functional divisions.

The strategic planning process can be broken down into the following phases:

Search and formulation of a strategic goal;

Formulation and evaluation of the strategy;

Making a strategic decision.

Strategic Goals- these are goals that are derived from the general goals (mission) of the enterprise and specified as new and existing (or internal and external) success potentials. At the same time, restrictions are introduced in the form of fixed and independent variables. The formulated planned goals and constraints determine the process of searching for alternative options, as well as assessing their feasibility.

Formulation and evaluation of the strategy. As part of strategic analysis it is necessary to fix the initial situation, potentials and strategic "hatches" of the enterprise - the difference between the possible and actually achieved results. Analysis of the initial situation at the enterprise allows you to identify its strengths and weaknesses. In addition, you can set the difference between the goal, as a planned value, and the initial situation, as the actual value at the present time.

At this stage of strategy development, possible alternative solutions should be sought and concretized to achieve the set goals and eliminate the existing "hatchways". It is necessary to develop as many alternative strategies as possible based on proposals, expectations and forecasts using appropriate tools.

Strategic decision. This is the last phase of the planning process, in which the conscious establishment of purposeful actions takes place.

Strategic control. Its task is to accompany and support the strategic plan to ensure its viability. Support includes checking the adequacy of the strategy formulation, its implementation and implementation.

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

Formation of controllable values for measuring and evaluating the potential for success;

Establishing standard values that act as a basis for comparison;

Determination of actual (real) values of controlled quantities;

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

Fixing deviations and analysis of the reasons responsible for deviations;

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

The strategic control process consists of three phases:

Formation of controlled values;

Conducting a control assessment;

Making decisions based on the results of strategic control.

1. Formation of controlled values. Objects of control should be considered as controlled values. Such objects, and consequently, controlled values can be: goals, strategies, success potentials, success factors, strengths and weak sides enterprises, chances and risks, assumptions-scenarios, frontiers and consequences.

2. Conducting a control assessment. This phase of strategic control can be viewed as control proper in a narrow sense. Here, the effectiveness of the current process and the created structure, as well as the correctness of the goal set, are determined and evaluated. In particular, at this phase, comparison, analysis and evaluation of deviations, as well as justification of the reasons that caused the identified deviations, can be carried out.

3. Making a decision based on the results of strategic control. At the last phase of the strategic control process, according to the analysis of deviations between controlled values, corrective measures are generated and implemented. In addition, the implementation of the adjustments themselves is stimulated.

Strategic information support system.

In order for the developed strategy to be correct, it is necessary to have an information system for early detection of future trends both outside the enterprise, i.e. in the surrounding world, and inside it. External "indicators" should inform about economic, social, political and technological trends. Internal "indicators", which in practice are separate indicators and their systems, are designed to inform management about the current "health" and "well-being" of the enterprise, as well as predict crisis situations at the enterprise as a whole or in certain areas of its activity. The task of controlling includes methodological and consulting assistance in creating a system for early detection of trends and factors that can bring both benefit and damage during their development.

Strategic tools are used primarily to identify and improve the future chances and risks of an enterprise, i.e. to find, expand and maintain the potential for success.

To strategic goals(potentials for success) include: developing new products and offering new services, creating new and expanding existing facilities, introducing new technologies, training staff, conquering new markets, etc.

The tools of strategic controlling are quite diverse:

1. Portfolio analysis (portfolio analysis) – new method, allowing to improve strategic planning in the enterprise. It involves the analysis of enterprise strategies in the long term. Based on the results of this analysis, management can make more informed decisions about the direction of the enterprise in the future.

2. Potential analysis- a method that allows you to develop a profile of the potential of an enterprise, by which it is easy to determine the parameters of the superiority of a market leader over your enterprise. Potential is the ability of an organization to be viable and profitable in the future.

3. Strengths and Weaknesses Analysis (SCA) – a tool that creates the basis for improving the activities of the enterprise.

4. Experience curve- a tool associated with the learning process. The bottom line is that by performing repetitive tasks repeatedly, costs are reduced as employees acquire the skills to perform these tasks.

5. Competition analysis - allows you to determine the strengths and weaknesses of competitors, as a result of which the company can develop new strategies. Provides an opportunity to identify the potential for success.

6. Strategic gaps- the organization should compare the desired and expected development trajectory. If these trajectories diverge, there is a strategic gap, which in turn should prompt the development of a new strategy.

7. Scenario development- a tool that allows you to present a picture of possible future development, which is not yet expressed in the parameters of the past and partly the present.

8. Curve life cycle product- provides information about the balance of the production and sales program of the enterprise.

9. Moderation method- a tool that allows you to use the knowledge and opinions of specialists with a certain level competencies. moderator- leader of a group of people engaged in creative work.

10. Logistics– ensures that the necessary materials and products are made available on time, at the right place, in the required quantity and quality. Logistics performs a service function at the enterprise.

3. OPERATIONAL CONTROL AND ITS TOOLS (METHODS)

Operational controlling coordinates the processes of operational planning, control, accounting and reporting at the enterprise with the support of a modern information system.

The main task of operational controlling is to provide methodological, informational and instrumental support for enterprise managers to achieve the planned level of profit, profitability and liquidity in the short term.

Unlike strategic controlling, operational controlling is focused on a short-term result, therefore, the tools of an operational controller are fundamentally different from the methods and tools of strategic controlling.

Operational Controlling Toolkit:

1. ABC - analysis - allows you to compare values in kind and value terms, which makes it possible to carry out targeted and cost-effective measures. This tool is used primarily in logistics, production and sales, and is also necessary in the study of costs by elements, origins and calculation objects.

The activities of managers at all levels should be investigated using ABC - analysis. In this analysis, it is assumed that the time spent on the performance of work does not correspond to the significance of these works. It is necessary to distinguish between A-, B- and C-tasks.

A-tasks- the most important, they take about 5% of the time to complete. The significance of A-tasks, taking into account their contribution to the achievement of goals, is estimated at about 75%. These tasks can only be performed by the head of the enterprise. These are complex and urgent tasks, the non-fulfillment of which causes big problems. The rank of these tasks is the highest.

AT-tasks- tasks of medium importance are approximately 20% in terms of time costs and 20% in importance. Important and urgent tasks, but solved only after tasks A.

FROM-tasks - occupy approximately 75% of the time and contribute only 5% to the company's income. Tasks C - daily urgent, but less important, easily solved, can be delegated.

The procedure for performing ABC analysis:

6. Analysis of emerging bottlenecks in the organization

7. Methods for calculating investments - static and dynamic for the evaluation of individual investment objects; classical and imitative for substantiation of investment programs .

8. Calculation of the production result for the short term.

9. Optimization of batch sizes - minimizing inventory costs, interest on capital and changeover costs.

10. Sales representatives commission based on coverage amounts.

11. Quality circles - consist of a group of workers who voluntarily discuss quality problems in the enterprise. This increases employee motivation.

12. Discount Analysis- lower prices for consumers. They are an indirect means of varying prices for individual customers.

13 . Sales area analysis- a tool that allows you to better see the strengths and weaknesses of your company.

14 . Functional cost analysis (FSA)- a process of innovation proceeding according to certain rules, suitable for solving complex economic and technical problems. It is aimed at studying the functions of certain objects (products and processes) in order to reduce costs and obtain an effect.

15 . XYZ-analysis is the best decision-making tool in the field of purchasing (provides information on materials classified by consumption structure)

Table 1- XYZ-analysis of consumption structure

Material	Consumption structure
	Consumption is constant
	Consumption tends to increase or decrease, or is subject to seasonal fluctuations
	Consumption is irregular

Table 2 - Procurement activities

Material	Purchase conditions
	Occurs synchronously with the manufacturing process
	Creation of stocks
	Individual purchase orders

Table 3 -XYZ-analysis of forecast accuracy

Material	Forecast accuracy


	insignificant