The duration of the successful functioning of any organization has always depended on the effectiveness of the decisions made by its management. This critical goal placed the organizational structure in the position of a controlled process. The manager was viewed as a problem solver or system controller who is involved in the process of planning, execution, motivation, adjustment and decision making. That is why it has become widespread controlling as a holistic concept of economic management of an enterprise, aimed at identifying all the chances and risks associated with making a profit in market conditions. Located at the intersection of accounting, information support, control and planning, controlling occupies a special place in enterprise management: it ties together all management functions, integrates and coordinates them, and does not replace enterprise management, but only takes it to a qualitatively new level.
There are strategic and operational controlling.
Target strategic controlling- ensuring the survival of the enterprise and “tracking” its movement towards the intended strategic goal of its development. Strategic controlling is responsible for the validity of strategic plans. Currently, the “old” and “new” views on controlling have significant differences (Table 1).
| Options | A “new” look at controlling | The “old” view of controlling |
The goals of strategic controlling are to ensure the survival of the enterprise in the long term, implement an anti-crisis policy, maintain the potential for success and monitor the enterprise’s movement towards the intended strategic development goal.
Strategic controlling
Types of controlling. 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). Since the main task of controlling is to aim the enterprise management system at achieving its goals, it is therefore necessary to constantly monitor the achievements of both long-term and operational goals of the enterprise. In accordance with this, strategic and operational controlling are distinguished, each of which has its own specific tools.
Strategic controlling covers a long-term period of 4-5 years.
Strategic goals must be justified, therefore, the establishment of strategic goals begins with an analysis of information about the state of the external and internal environment of the enterprise. At the stage of strategic management, the forecast of changes in external conditions is very important, therefore the analysis of external and internal factors is one of the tasks of strategic controlling.
Strategic controlling is also 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, either a system for monitoring the implementation of the plan is developed, or an alternative version of the strategic plan is developed.
Other tasks of strategic controlling are to determine the critical external and internal conditions underlying strategic plans, as well as to identify bottlenecks and weaknesses of the enterprise as a result of analyzing the strategic plan.
Thus, strategic goals, critical external and internal conditions underlying strategic plans, bottlenecks and weaknesses of the enterprise are areas of control in strategic controlling.
In addition to areas of control, it is also necessary to define a system of controlled indicators. There is no single and universal system of controllable indicators for all enterprises; each enterprise must have its own system. But in order for the system of controlled indicators to be effective, a number of requirements must be met:
· the scope of indicators should be limited;
· indicators must contain data for the entire enterprise as a whole;
· the selected indicators must be dynamic and forward-looking to ensure the possibility of comparing 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.).
Selected controllable indicators are necessarily analyzed. Analysis of controlled indicators includes the following phases:
· 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.
The received analytical information from the controlling department is transferred to the management of the enterprise for making management decisions.
We can highlight the most important practical tools and methods of strategic management that strategic controlling uses:
· SWOT – analysis;
· BCG Matrix;
· McKinsey Matrix;
· Competition analysis;
· Experience curve and its effect;
· Analysis of the enterprise's potential
· Strategic gaps;
· Analysis of the strengths and weaknesses of the enterprise;
· Scenario development.
Strategic tools are used primarily to identify and improve the future capabilities of the enterprise, i.e. to find, expand and maintain the potential for success.
Strategic goals include, inter alia, developing new products and offering new services, creating new and expanding existing facilities, introducing new technologies, attracting additional capital, developing new markets, improving the organizational structure, increasing market shares and creating new sales channels. To quickly and efficiently achieve these goals, it is necessary to use strategic tools.
Unlike strategic controlling operational controlling is focused on achieving short-term goals.
Goal-oriented controlling is the creation of a management system to achieve the current goals of the enterprise, as well as making timely decisions to optimize the cost-profit ratio.
TO main tasks operational controlling include:
· leadership in planning and budget development (current and operational planning);
· identification of bottlenecks and search for weak points for tactical control;
· comparison of planned (standard) and actual indicators of controlled results and costs in order to identify the causes, culprits and consequences of deviations;
· analysis of the impact of deviations on the implementation of current plans;
· creation of an information system for making current management decisions.
The main controllable indicators in operational controlling are indicators of profitability, liquidity, and labor productivity.
The methods and tools of operational controlling differ significantly from strategic ones. The most famous are the following instruments:
· CVP analysis – analysis of the cost-volume-profit ratio (Cost-Volume-Profit);
· ABC – analysis – analysis of groups of production units depending on their contribution to income;
· XYZ analysis;
· Analysis of the structure of order volumes;
· Optimization of product batch sizes;
· Optimization of order volume during procurement;
· Analysis of values at the break-even point;
· Budgeting;
· Discount analysis;
· Analysis of sales areas;
· Analysis of bottlenecks that arise at the enterprise;
· Functional and cost analysis.
Despite the differences, there is a close interaction between operational and strategic controlling. Operational planning is highly dependent on strategic planning and, in turn, provides impulses for changing the strategic direction of the enterprise. Thus, operational and strategic controlling form a single regulatory loop (Table 10.2.).
In general, controlling is a complex system that combines various elements, such as setting goals, planning, accounting, control, analysis, collecting information, searching for alternatives, developing recommendations for making management decisions, which allows you to timely identify and solve problems facing the enterprise.
As shown above, controlling is a system for managing the achievement of goals and an integral part of enterprise management. 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. This means that controlling as a system includes two main aspects: strategic and operational.
Strategic controlling should help the enterprise to effectively use its existing advantages and create new potential for successful activities in perspective. The Strategic Controlling Service acts as an internal consultant to managers and owners of the enterprise in developing strategy, strategic goals and objectives. It 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 levels of profitability, liquidity and/or profit. Thus, operational controlling is focused on short-term results, therefore its tools are fundamentally different from the methods and techniques of strategic controlling. The essence of each of them is presented in Fig. 1.1.
Strategic controlling determines the goals and objectives for operational controlling, i.e. sets a regulatory framework.
Strategic controlling coordinates the functions of strategic planning, control and strategic information support system.
The characteristics of operational and strategic controlling are presented in Table. 1.1
Table 1.1
Characteristics of operational and strategic controlling
|
Signs |
Strategic controlling |
Operational controlling |
|
Orientation |
external and internal environment of the enterprise |
economic efficiency and profitability of the enterprise |
|
Management level |
strategic |
operational and tactical |
|
ensuring survivability; implementation of anti-crisis policy; maintaining success potential |
ensuring the profitability and liquidity of the enterprise |
|
|
Main tasks |
participation in establishing quantitative and qualitative goals of the enterprise; responsibility for strategic planning; development of alternative strategies; identification of critical external and internal conditions underlying strategic plans; identifying bottlenecks and searching for weak points; determination of the main controllable indicators in accordance with established strategic goals; comparison of planned (normative) and actual values of controlled indicators in order to identify the causes, culprits and consequences of these deviations; analysis of economic efficiency (especially innovation and investment). |
leadership in planning and budget development (current and operational planning); identifying bottlenecks and searching for weak spots for tactical control; determination of the entire set of controllable indicators in accordance with established current goals; comparison of planned (standard) and actual indicators of controlled results and costs in order to identify the causes, culprits and consequences of deviations; analysis of the impact of deviations on the implementation of current plans; motivation and creation of information systems for making current management decisions. |
Unlike strategic, operational controlling is focused on short-term results, therefore the tools of an operational controller are fundamentally different from the methods and tools of a strategic controller.
The operational controlling system is used to support operational decisions to prevent a crisis.
There are characteristic differences between strategic and operational controlling:
strategic controlling is focused on potential, and operational controlling is focused on specific results;
control of prerequisites, success and results has different meanings for both types of controlling;
the objects of planning and control in operational controlling coincide, but in strategic controlling they are not identical;
in the field of operational controlling, control by the controlling department predominates, and in strategic controlling, self-control predominates.
SUBJECT 2
STRUCTURE AND CONTENT CHARACTERISTICS OF CONTROLLING SECTIONS
PLAN
1. Structure (stages) and content characteristics of controlling sections
2. Characteristics of controlling functions
3. Controlling tools
1. Structure and content characteristics of controlling sections
The controlling structure (Fig. 2.1) by definition includes the following sections:
To more fully define each section and establish the relationship between them, we will briefly describe them.
Setting Goals - This is the determination of the qualitative and quantitative goals of the enterprise, as well as the selection of criteria that allow assessing the degree of achievement of the goals.
Planning - turning enterprise goals into forecasts and plans. First, an analysis of the strengths and weaknesses of the enterprise, opportunities and threats is carried out, and then, based on this, an enterprise strategy and plan are developed.
The plan allows the company to assess how realistic it is to achieve its goals, what helps and what prevents them from achieving them.
Controlling participates in the development of planning methods, coordinates the activities of different departments and services of the enterprise in the planning process, and also establishes the extent to which plans correspond to the goals of the enterprise and the reality of their implementation.
Operational management accounting - reflection of the entire process of financial and economic activity of the enterprise to implement the plan. It differs fundamentally from accounting and is focused on the information needs of the managers of the enterprise and its structural divisions, to support management decision-making.
Information flow system - the most important element of the enterprise's controlling system. The management process itself is considered as a process of information transformation: management influences are information of a special kind. It is impossible today to manage without information. One of controlling tasks - information support for management, it can only be solved if there is clear and coordinated functioning of the information flow system in the enterprise.
Since information is a set of information that reduces the degree of uncertainty, the information supplied by controlling must meet the following requirements:
relevance (materiality);
utility, i.e. the effect of using information must exceed the costs of obtaining it;
understandability;
timeliness;
regularity.
reliability;
It should be remembered that irrelevant information, even if it is reliable, cannot help in making management decisions; at the same time, significant, but only 95% reliable, can be of great help to the manager.
Having the information, the manager can carry out monitoring all financial and economic activities of the enterprise - tracking processes occurring in the enterprise in real time; drawing up operational reports on the results of the enterprise’s activities for the shortest periods of time (day, week, month); comparison of target results with those practically achieved. Based on the comparison, conclusions are drawn about the strengths and weaknesses of the enterprise, as well as favorable and unfavorable trends in the development of external conditions. The resulting changes in target parameters, as well as the forecast of changes in the strengths and weaknesses of the enterprise itself, make it possible to adjust the action plan to achieve goals, and the resulting plan is put into action.
Based on all the accumulated information, the controlling system carries out control.
Controlling is not identical to control: control is concerned with recording and assessing already accomplished facts in the process of the enterprise’s activities, and controlling is aimed at the future, performing certain control functions.
All previous elements of the controlling system - from planning to monitoring the implementation of plans - are necessary primarily to ensure the possibility analysis plans, results and deviations.
You can analyze the past, present, and future. Analysis of the past is aimed at assessing the results of past activities of the enterprise (identifying factors that accompany and hinder the achievement of the goal). Analysis of the present helps to determine the state of the enterprise at a given time. And analysis of the future evaluates whether the enterprise can achieve its goals, what opportunities it faces in the future, what risks it may be exposed to. These types of analyzes are carried out within the framework of the controlling system.
Based on the analytical data obtained during the analysis, recommendations for making management decisions . Taking into account the current situation, as well as future opportunities and threats, controlling determines what alternative actions the enterprise currently has and evaluates these alternatives from the point of view of the possibility of achieving the enterprise's goals. Using the recommendations received, the manager can make decisions meaningfully and purposefully.
The essence and functioning of planning in modern conditions of a market economy
In a market economy, the stability and success of any economic entity can only be ensured by effective planning of its economic activities. Planning functions in such areas as planning the activities of an individual economic unit and planning economic relations. The essence of planning in a market economy is the scientific justification at enterprises of the upcoming economic goals of their development and forms of economic activity, the selection of the best ways to implement them, based on the most complete identification of the types, volumes and timing of production of goods, performance of work and provision of services required by the market. At the current stage of development for most Russian enterprises, the main planning goal is to obtain maximum profit. A plan is a document that reflects a system of interrelated decisions aimed at achieving the desired result. General management functions directly relate to the planned activities of enterprises, and they, in turn, serve as their basis. This is justification of the goal, formation of strategy, work planning, design of operations, organization of planning processes, coordination of plans, motivation of planned activities, control of plans, evaluation of results, change of plans, etc. Enterprise planning is an interconnected scientific and practical activity of people, the subject of which is the system of free market relations between labor and capital in the production, distribution and consumption of material and spiritual values. The process of developing a comprehensive plan for socio-economic development is a very complex and labor-intensive subject for each enterprise and therefore must be carried out in accordance with the accepted planning technology. Planning tasks as a process of practical activity include:
- formulation the composition of upcoming planned problems, determination of the system of expected dangers or expected opportunities for the development of the enterprise;
- justification put forward strategies, goals and objectives that the enterprise plans to implement in the coming period, designing the desired future of the organization;
- planning the main means of achieving set goals and objectives, choosing or creating the necessary means to move closer to the desired future;
- definition resource needs, planning the volumes and structure of necessary resources and the timing of their receipt;
- design implementation of developed plans and monitoring their implementation.
The end result of planning is the expected economic effect, which determines in general terms the degree of achievement of specified target indicators, socio-economic and other goals. Comparison of the planned and actual effect is the basis for assessing the final results achieved.
Methodological aspects of planning and 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 main goal of controlling– orientation of the management process towards achieving all the goals facing the enterprise. Controlling provides functions:a) coordination of management activities to achieve the goals of the enterprise; b) information and consulting support for making management decisions; V) creation and maintenance of the functioning of a general information system for enterprise management; G) ensuring the rationality of the management process. Controlling as a system includes two main aspects: strategic and operational . The purpose of operational controlling– creating a management system for achieving the current goals of the enterprise, as well as making timely decisions to optimize the cost-profit ratio. Purpose of strategic controlling– ensuring the survival of the enterprise and “tracking” the movement of the enterprise towards the intended strategic development goal.
Planning- this is a type of activity associated with setting goals (tasks) and actions in the future. Planning in its most general form implies the following stages: 1) Setting goals and objectives 2) Drawing up a program of action 3) Identifying the necessary resources and their sources 4) Determining the direct executors and communicating plans to them. Planning- optimal allocation of resources to achieve the goal. Has an important role in life . Benefits of planning:1. Helps solve problems rationally and at the lowest cost 2. Helps improve the coordination of the actions of performers 3. Provides a more rational use of resources 4 .. Helps managers think forward, use future opportunities 5. Provides the ability to control events and allows them to be managed 6. Prepares the enterprise for possible changes 7. Helps improve the educational level of managers, etc.
3. Stages of diagnosing the accounting system and planning the activities of an organization (enterprise)
Enterprise accounting and planning systems are the most important areas of the controller’s activity, so at the first stage it is necessary to diagnose both systems. We assume that every enterprise has the basic elements of controlling, since there is an accounting system and every enterprise uses data from its accounting system for more or less standard documented planning. Consequently, at each enterprise, in some form, the tasks of coordinating the supply of information (part of which is the accounting system) and planning are also performed. Questionnaires are used to analyze the accounting and planning systems of an enterprise.
Questionnaire “Diagnosis of the accounting system”
Calculation of costs by type (are fixed and variable costs different? Are the types of costs sufficiently differentiated?)
Cost calculation by financial responsibility centers: are cost centers structured according to clearly separated areas of responsibility?
Calculation of costs by media (are uniform and appropriate costing methods used? Are the methods documented?)
How differentiated is the revenue calculation?
Is there reasonable cost planning?
Investment calculation, etc.
Questionnaire “Planning the activities of an enterprise”
Is there strategic planning?
Are the specific strengths and weaknesses of your own company and competitors known?
Is there a comprehensive results planning system (budgeting)?
Are special project planning methods used?
Are there written annual and multi-year plans?
Are the individual plans (for example, turnover, supply, investment) consistent with each other for all planning periods?
How regulated is the planning process?
Is there an appropriate planning guide available?
Answers to the questions in the questionnaires create a general picture of the basic systems - the accounting and planning systems of the enterprise.
4.Calculation of costs and production volumes as a central element of controlling
The main purpose of cost calculation is to create a basis for making decisions and monitoring their implementation. Cost calculation consists of three elements: by type, by financial responsibility center and by media.
Calculation of costs by type. This is the starting point for calculating costs and production volumes. It systematically takes into account all costs arising from the production and use of in-house products/services. Calculation of costs by type takes into account only primary costs that arise for products and services purchased outside the enterprise. This includes material costs, equipment depreciation, and wages and salaries. Secondary costs arise for products and services produced at the enterprise, but not sold at the place of their origin, but regularly used by other structural divisions and thereby attributed to the latter in terms of costs. They arise, for example, if energy is produced by the enterprise itself or when using the services of an in-house repair team. To structure primary costs, or cost elements, the type of production factor used is asked as a criterion for differentiation. Thus, there is an approximate division by type of costs: material costs, personnel costs and costs of maintaining fixed assets, costs of using capital and other costs. Determination of cost types is carried out according to specific cost structures, taking into account the enterprise's information needs and economic efficiency. With increasing detail of cost types, the information content increases, but accounting costs also increase. The result of determining cost types is recorded in the plan.
When further allocating costs, it is necessary to distinguish between direct and indirect costs. Direct costs that are directly attributable to a cost object are directly included in the calculation of object costs. Indirect costs, on the other hand, are first allocated to cost centers in the calculation. In addition, a distinction is made between fixed and variable costs. Fixed costs arise regardless of production volume (for example, interest on borrowed capital). Variable costs depend on the volume of production (for example, materials costs).
Calculation of costs by financial responsibility centers- where and in what volume the costs arose. Thus, costs are first recorded by center. The main auxiliary means of calculating costs by center is the calculation sheet. It contains cost types vertically and cost centers horizontally according to the sequence of the production process. Since cost centers are simultaneously areas of responsibility for the costs arising there, they, along with a purely calculation function, also carry out cost control in order to manage economic efficiency.
Calculation of costs by product- the last step in the calculation process, which shows which products incurred costs. It can be performed as a calculation per unit of production (calculation of costs per unit of media) or as a calculation for a period (calculation of costs by product for a period). Calculation of costs per unit of production (costing) aims to determine the costs of work in progress or finished products. On this basis, it is possible to calculate, for example, the production or total cost of a product, which plays an important role in determining the price. Various methods are used to compile calculations (calculation method based on allowances, calculation method based on division, and also based on equivalence coefficients). Calculation of costs by product for a period takes into account all costs of a period (for example, a month or a year) and differentiates them, if necessary, into individual cost objects. Based on a comparison with the received sales revenue as part of the short-term profit calculation, the operating profit received (operating result) is calculated.
Planning from the point of view of organizing intra-company processes
Planning is the process of economic justification for the rational behavior of a business entity to achieve its goals. Planning is the process of forming goals, determining priorities, means and methods of achievement. The essence of intra-company planning is to justify goals and ways to achieve them based on identifying a set of tasks and work, determining effective methods and methods for their implementation, the resources necessary for this, and distributing them among members of the organization. The main goal of the plan is the realized event, and the main task of planning is the choice of strong-willed responsible actions in the conditions of existing resource limitations, balanced by performers, time, and resources. The main goal of planning is the integration of all members of the company to solve a set of tasks and perform work that ensures the achievement of final results based on unity of goals. Intra-company planning is a set of actions that involves defining goals, parameters of interaction between tasks, jobs and members of the organization, ways and methods of performing these tasks, as well as the distribution of resources and the choice of other organizational, technological, economic and motivational solutions that ensure the achievement of goals. Intra-economic, or intra-company, planning makes it possible to combine the mutual interests of the state, firms and households in the overall economic system. Intra-company planning is also aimed at developing the production of material goods, satisfying the various needs of people and making a profit. The main object of on-farm planning is an interconnected system of planning and economic indicators that characterize the process of production, distribution and consumption of goods and resources. The following types of planning are currently accepted: strategic (long-term); tactical; current, which is divided by time periods and functional areas. By combining all types of intra-company planning in an organization, we can define the planning function as intra-company planning of strategy, tactics and management policy.
Technical and economic planning involves the development of a holistic system of indicators for the development of technology and the economy of an enterprise in their unity and interdependence both in place and in time of action. During this planning stage, optimal production volumes are justified based on the interaction of supply and demand for products and services, the necessary production resources are selected and rational standards for their use are established, the final rational standards for their use are determined, the final financial and economic indicators are determined, etc. Operational and production planning represents the subsequent development and completion of the technical and economic plans of the enterprise. At this stage of planning, current production tasks are established for individual workshops, sections and workplaces, various organizational and managerial influences are carried out in order to adjust the production process, etc.
Strategic and operational controlling
Operational controlling is an integrated system of active profit management by identifying and eliminating “bottlenecks” in the results of an enterprise’s activities. The main goal of operational controlling is to provide methodological, informational and instrumental support to enterprise managers to achieve the planned level of profit, profitability, and liquidity in the short term. The main task of operational controlling is to help managers achieve planned goals, which are most often expressed in the form of quantitative values of the level of profitability, liquidity and/or profit. Operational controlling is focused on short-term results, coordinates the process of operational controlling, control, accounting and reporting at the enterprise with the support of a modern information system.
Strategic controlling is an integrated system for measuring and interpreting performance indicators that can be used to adjust and manage strategy. Strategic controlling coordinates the functions of strategic planning, control and the strategic information support system. The role of strategic controlling is to promote the effective use of the existing advantages of the enterprise and the creation of new potential for successful activities in the future. The main role of strategic controlling is to provide management with information about possible priorities and directions for the development of the enterprise's strategy, which should provide support for making strategic management decisions. The task of strategic controlling is to monitor and track the process of achieving the strategic goals of the enterprise.
Difference between operational and strategic controlling:
1) strategic controlling is focused on future trends, while operational controlling, on the contrary, looks at the present;
2) strategic controlling is focused on potential, and operational controlling is focused on specific results;
3) the objects of control planning in operational controlling coincide, but in strategic controlling they do not;
4) external control dominates in the operational sphere, and self-control dominates in strategic controlling.
Ministry of Education and Science of the Russian Federation
Branch of the St. Petersburg State Engineering and Economic University in Vologda
Department of Accounting and Auditing
Discipline: Controlling
TEST
1. Management accounting in information support for controlling...3
2. The essence and tools of operational controlling………….17
3. List of references………..…………………………...10
1. Management accounting in information support of controlling.
Controlling occupies a special place within the framework of the theory of enterprise economics, combining into a single whole research in such areas as management, organization, planning, accounting and control activities, as well as information support. At the same time, controlling allows for the best integration of these interacting types of research and thereby contributes to the development and implementation of a holistic enterprise policy and management concept. Significant assistance in describing such a complex phenomenon as controlling can be provided by cybernetics and systems theory, as well as psychology and sociology, which make it possible to explain the problems that arise during the implementation of controlling at a new qualitative level.
The main task of controlling is the centralization and reorientation of the entire accounting system into the future, concentrating on recording factual information from past periods. Thus, controlling plays a major role in the process of developing an accounting system based on planned indicators and allowing the achievement of the main goals of the enterprise (in terms of liquidity and profitability) in any decisions and actions of management bodies.
One of the important tasks of controlling within the framework of the concept under consideration is the conceptual development, implementation and subsequent maintenance of a management information system. In this case, a special role is played by the organization of effective document flow and the integration of the electronic data processing system into the general information system (management information system - MIS).
Generalizing and expanding the possibilities of coordination and information supply of the management process, this concept tries to delimit the scope of controlling activities, without, however, allowing us to identify any specific controlling tools within the framework of enterprise management. In addition, it should be noted that complete centralization of information activities within the framework of controlling does not always seem to be practically feasible or appropriate. These aspects, as well as the fact that within the framework of this concept no attention is paid to the special use of planning and control tools of controlling, allows us to conclude that it is impossible to use it as a holistic scientific concept of controlling. - a management system-oriented concept.
This concept considers controlling as a tool and an integral part of the management system. At the same time, all aspects of controlling are derived from the general range of problems associated with management and, thus, an attempt is made to systematically and completely analyze the fundamentals of controlling, which realizes both information and coordination goals.
The duration of the successful functioning of any organization has always depended on the effectiveness of the decisions made by its management. This critical goal placed the organizational structure in the position of a controlled process. The manager was viewed as a problem solver or system controller who is involved in the process of planning, execution, motivation, adjustment and decision making. That is why it has become widespread controlling as a holistic concept of economic management of an enterprise, aimed at identifying all the chances and risks associated with making a profit in market conditions. Located at the intersection of accounting, information support, control and planning, controlling occupies a special place in enterprise management: it ties together all management functions, integrates and coordinates them, and does not replace enterprise management, but only takes it to a qualitatively new level.
The role of controlling in the management process is enormous. The fundamental element of the controlling system at an enterprise is management accounting. Often the very concept of controlling is associated with the concept of management accounting, but this is not entirely true: the main task of management accounting is to provide relevant information for making management decisions; Controlling functions are broader; they include not only management accounting, but also planning, control, coordination, and the development of recommendations for making management decisions.
Russian legislation obliges every enterprise to maintain accounting (financial) records. But in order to make management decisions, there is an objective need to organize special management accounting within the framework of the controlling system, which can either be combined with financial accounting or be allocated as a separate block.
In modern conditions, management accounting in Russia is highly integrated with accounting, since the standard chart of accounts provides accounts for recording production costs and operating results. Therefore, it is possible to modernize the existing accounting system in Russia in such a way that it can solve the problems of management accounting.
Thus, the main task of management accounting is to serve as an information support for making management decisions.
2. The essence and tools of operational controlling.
Operational controlling coordinates processes 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 to enterprise managers to achieve the planned level of profit, profitability and liquidity in the short term.
Target operational controlling- creation of a management system to achieve the current goals of the enterprise, as well as making timely decisions to optimize the cost-profit ratio. He is responsible for supporting and justifying operational decisions.
The tool for implementing the concept of operational controlling, which provides management information for planning, control, evaluation and continuous improvement of the organization, is the management accounting system (MAS). SMS is a synthesis of the organizational structure and the functions it performs to ensure the process of identifying, measuring, accumulating, analyzing, preparing, interpreting and transmitting information necessary for company management to make management decisions, and for owners to control the business.
Let's consider a situation where a company has formulated a conclusion for itself that the existing problems are somehow related to the lack of proper management organization, and turns to external consultants for help. Here it becomes very important for the consultant to clearly identify the problems faced by the enterprise and understand that the solution to these problems really lies in the implementation of the SMS. The specific specifics of the internal and external conditions in which each company operates leaves an imprint on the choice of those alternatives that best achieve the goals of the management system organization in the current situation. The consultant faces a difficult dilemma: on the one hand, the development, organization and implementation of a management system is a rather complex and lengthy process, on the other hand, the customer requires specific problems to be solved quite quickly. In this situation, the goals of forming a management system should be set quite narrowly. It is proposed that the procedure for forming goals for the development of a control system for each specific customer can be reduced to the procedure for selecting the most suitable tool from the portfolio of tools offered by the control system.
Table 1. Control system components for each control function
| Management stages | Control functions | SMS component as an operational controlling tool |
| Making a management decision | Forecasting Planning |
· Budgeting system · Economic-mathematical business model that describes the relationship between costs - volume of activity - profit · System for preparing and justifying management decisions |
| Implementation of the solution | Organization Coordination and regulation Activation and stimulation |
- Responsibility accounting system. - System of operational management reporting - System of operational monitoring "plan - fact" |
| Control | Accounting Analysis |
- Management financial reporting system. - System for monitoring budgetary and extra-budgetary indicators - System of normative calculations |
Operational controlling “looks” at the present. Its characteristic features:
· operational controlling is focused on specific results;
· objects of planning and control in operational controlling coincide;
· outside control dominates in the operational area (most often from the controlling department).
· within the framework of operational controlling, quantitative quantities are used (for example, turnover, amount of coverage, costs), for which the heads of the relevant departments are responsible.
· operational controlling requires the presence of a formal organizational structure that remains unchanged throughout the period under consideration.
Loading...
