I really like to say: "Controlling is the management of management." Today, there are still active discussions among specialists about the need for controlling. The arguments of his opponents lie in the criticism of the right to the existence of this science, the sufficiency of the business management mechanisms used. However, there is no unanimity in the ranks of adherents of controlling. All of them differently see the subject, the totality of objects and the methodology of science. The practice of controlling often only exacerbates the situation. The relevant departments of companies can perform purely audit functions, engage in budgetary control, and develop strategic and operational plans for companies. But it is precisely on how correctly the objects of controlling and functional responsibilities service, depends on the effectiveness of this tool.

In order to understand what should be included in the functions of the controlling service, I will highlight what it should not be related to:

• accounting and reporting - are under the jurisdiction of the accounting department;
• management accounting and budgeting - the sphere of activity of the financial service;
• internal audit - the responsibility of auditors and auditors;
• strategic and operational planning - are within the competence of the same financial service;
• marketing, personnel, merchandising, development, etc. - all this is the work of the respective departments.

What is left for control? All of the above! Management in all areas of the enterprise needs management. The company's controlling service should perform optimization functions management processes in order to improve the quality of management decisions. In more detail, this concerns two global aspects:

• economics of the enterprise and business processes (meaning marketing, personnel, sales, production, development);
• management systems, namely management in the field of accounting, planning, control.

Microsoft's controlling system is multi-level and cross. Horizontal levels of controlling are represented by local controllers, regional, corporate, who control the company's economy on a functional basis. Vertical level - controlling level management system. By crossness I mean the mutual penetration of information between different levels, which provides improved optimization of management processes in both directions.

Selling identical products around the world, we strive to take into account regional characteristics - the size of our local office in a particular country, the level of development of this technology market. In accordance with these global indicators, we choose to approach building relationships with a local representative office that has a unique understanding of the situation and prospects in this market. And we can say that, despite the use of a number of technologies, techniques, the statement is true: the most important element of the controlling system is our people.

Controlling the business economy

local level. Microsoft has built the most democratic management system. In practice, this means, on the one hand, the delegation of full authority to representative offices, and on the other hand, appropriate responsibility, which equally applies to the controlling service. For example, the controller of the Ukrainian representative office independently ensures compliance with reporting and financial discipline, monitoring and modification of local business processes. He independently determines which accounting policies to choose, how to cooperate with auditors, evaluates the effectiveness of local sales and possible business growth prospects. As a result, his judgment becomes not only important, but also responsible, thoughtful. On the other hand, Microsoft has ensured the uniformity of data provided by local divisions by creating standard reporting metrics that allow unifying procedures so that the report of the Ukrainian division is comparable to the report, for example, of Russia.

At Microsoft, the local controller is not just the right hand of the general manager. He is a business partner who, on an equal footing with the head of the department, is a generator and critic of creative ideas, at the same time providing classic monitoring of financial discipline and increasing financial productivity. The local controller also cooperates with managers on certain directions- sales operating systems, business applications, etc.

Regional level. As a regional controller in economic matters, I am a buffer between the local and corporate levels. I check the data provided by local services and synthesize it into regional reporting to management. To a greater extent, I am expected to make judgments about the prospects for the development of the region as a whole, which affects the decision-making in the field of investment of local divisions. Accordingly, my direct duties include the creation of local and regional financial and administrative structures, as well as their optimization together with local controllers.

In addition to the internal procedures themselves, we are developing various web-based tools together to improve the feedback with our controllers. That is, more quickly to receive information from them.

Corporate level. At this level, the controlling service, in addition to functions similar to local and regional ones, is responsible for participating in R&D. Microsoft spends about $6 billion a year on development. The tasks of controlling are to verify the reliability of predictive indicators of project efficiency and develop measures to improve these processes. The controller can give an opinion on the effectiveness or inefficiency of the project as a whole.

Management System Controlling

Regional level. The scope of controlling in the field of management system is quite wide. Therefore, I will stop, in my opinion, at the most interesting moment - budgeting. At Microsoft, the budget preparation process is quite complex and at the same time advanced. It cannot be described as a purely vertical movement of information. Rather, it is a counter movement, but with coordination at every level. Our company uses an internal data unification system, models for calculating forecast income and expenses, and other elements. However, the divisions cooperate (including vertically), and do not follow directives.

Of course, central office Microsoft, our headquarters, there are certain expectations regarding what indicators this or that region, this or that national division should reach. But at the same time, as a regional controller, I pay a lot of attention to the opinion of employees of local divisions about what are the hidden problems of the local division and where there may be opportunities that are currently unrealized.

Consider, for example, the Microsoft division in Ukraine. At one time I had a certain vision of what indicators it could achieve. I shared this information with representatives of the Ukrainian office. They said: “You know, we can do better, but for this we need additional funding. This will allow us to reach higher rates.” Practice has confirmed the correctness of their opinion, and today the relative growth rates in Ukraine are among the highest in Eastern Europe.

As regional controller, I am responsible for verifying the accuracy of planning and budget execution - this is one of my main responsibilities, since I am responsible for 16 national Microsoft divisions in Eastern Europe. That is, my primary task is to ensure that the plans are at least fulfilled. Of course, a local controller has the opportunity to more accurately assess what can and cannot be done, what can be overfulfilled, since he knows the situation best of all. For my part, I listen very carefully to this opinion and evaluate its reliability. That is, the team builds and the team executes. This is not like a "down from above", but is largely a negotiation process.

In a similar vein, creatively, meetings are held to evaluate the execution of budgets. We call them “post mortum”, that is, “posthumous”. Such meetings are held every six months and they discuss not only the implementation of the budget itself, but also ways to improve it. Moreover, both from the side of local representative offices, and from the side of regional and corporate structures.

Corporate level. Global - the level of choice of approaches to the management process in the company. For example, the delegation of authority, the essential modularity of local units, which I spoke about above, is a consequence of a strategic choice.

Consider the mentioned budgetary processes. We have the opportunity to monitor the activities of local divisions on a daily basis - the information system allows this. However, the budget process uses longer time frames. This does not mean that the budget is prepared first, and then it is only monitored throughout the year. We prepare the budget, six months later we hold a review meeting on the results of its implementation. In addition, there are quarterly and monthly review meetings that not only examine budget performance for a given month or quarter, but also compare it with the same figures for the previous year. Such a campaign allows us to clearly see if there are any deviations from the plans, and if so, to take appropriate measures. Monthly and quarterly monitoring and semi-annual budget adjustments are not a random approach, but the result of a conscious choice. This approach is optimal, so it is used.

Cross Controlling System

This system is also built consciously. Our business is organized and divided into 7 groups, and in each of them we work on a separate product. For example, in a business group that we call "information worker", we are engaged in products such as office, visio, project. And controllers are involved in the work on each of these individual products. In the context of each product, we look at different countries how this product is promoted in national divisions, how relationships with customers are built, etc. This is with regard to the internal product metric of controlling.

There is (crosswise) also the level of controlling on a geographical basis, the essence of which is in the formation of the controlling service described above, including the local, regional, corporate levels.

Information system

I would like to pay special attention to the relationship between controlling and the information system of the company. In today's conditions effective work large companies impossible without using information technologies. Microsoft has developed, using the powerful Excel toolkit, whole line metrics, web and electronic record cards that allow us to evaluate not only the performance of departments, but also individual product segments within it. This system allows regional managers and the head office to quickly monitor the state, for example, in Ukraine. In addition to this, it provides an opportunity to unify reporting and ensure it is prompt delivery and correction.

The management system, based on democracy and responsibility, increases the transparency of the company's work and the discipline of employees. How public company, which is listed on the New York Stock Exchange, we take these parameters very seriously, especially given the requirements of the Sarbanes-Oxley Act. In the central office, at the headquarters of Microsoft, there is a fairly large group of people dealing with issues related to the implementation of the requirements of this law. In terms of working at the level of national units, because we use the existing management system, this allows us to minimize the workload on local staff. That is, at the local level, we have a small number of people who are required to document and test or analyze processes. This is equally valid for any public company - if at the local level employees act with discipline, integrity and comply with the code. professional ethics, then little needs to be changed in its normal operating procedure compared to what it was before the adoption of the said law.

Once again, regarding the Sarbanes-Oxley example, the company has built a system that reflects existing requirements and strives for greater progressiveness. Because we understand that the more transparent and honest we are, the more profitable it is for ourselves, including financially.

INTRODUCTION

In a dynamically changing external environment, hotel enterprises need management systems that allow them to quickly adapt to changing external and internal operating conditions in order to effectively achieve the company's goals aimed at creating and maintaining success potentials in the long term.

Implementation of adaptation processes is possible on the basis of integration and synthesis of all elements and functions of management in unified system controlling.

The practice of controlling has spread all over the world. Much attention is paid to the issues of controlling in the literature on enterprise management. As a tool for managing complex production systems, controlling has been used for decades at enterprises in industrialized countries and during this time has proven its effectiveness, allowing you to adapt the activities of an enterprise to an increasingly complex and more dynamic business environment. The main advantage of controlling is the ability to make any changes, so its implementation is especially topical in our country.

object research of this work is the management system of hotel service enterprises.

Subject– principles, functions, elements and stages of controlling as a modern management concept.

Target: analysis of controlling at the enterprises of hotel service.

To achieve this goal, it is necessary to perform the following tasks:

1 to systematize the theoretical foundations of controlling as a modern concept of management;

2 to identify the differences between control and controlling;

3 analyze controlling in industrial enterprises

4 to identify the problems of hotel enterprises in Russia

5 propose a procedure for implementing controlling in hotels

The tasks set determine the structure term paper which includes the introduction, relevance and purpose of the work, theoretical aspects and analysis of controlling, conclusion and list of information sources.

1 Controlling as a modern management concept

enterprise

1.1 Development of controlling

The origins of controlling lie in the field of public administration and go back to the Middle Ages. Already in the XV century. at the court of the English king there was a position with the name "Countrollour", whose task was to document and control cash and commodity flows.

IN modern meaning the word "controlling" as a characteristic of the area of ​​tasks in a financial institution has been used in the United States since the end of the 19th century. In 1880 the position of controller was introduced at the Atchison, Topeka and Santa Fe Railroad, and in 1892 at the General Electric Company. However, the widespread development of controlling began only in the 1920s. Prior to the Great Depression, controlling in banks was not properly developed.

The main reason for the emergence of the concept of controlling in the economic literature is primarily industrial growth in the United States in the late XIX - early XX centuries, which caused a complication of planning processes and the emergence of new approaches to planning in a financial institution. The development of American industry and the unprecedented growth in the size of individual enterprises and the complexity of production entailed a corresponding need for improved management methods, which in turn demanded adequate and scientifically sound methods of production accounting and more accurate financial control. The expansion of the scope of tasks related to accounting in a financial institution, among other things, was also caused by increased state intervention in the life of a financial institution.

Increased requirements and complications of accounting tasks led to the fact that a number of specific tasks of the treasurer (financial director) and secretary (assistant to the board) were transferred to the organizational control service.

To a large extent, the development of controlling at that time and its implementation in financial institutions influenced by the global economic crisis. Years of depression led to the realization that the successful management of a financial institution is inevitably associated with increased attention to internal planning and accounting. This, in turn, led to the evolution of views on controlling. If at first the historical and accounting vision of controlling prevailed, and the controller performed the functions of keeping records and auditing business events that had already taken place, then over time these functions were expanded, which led to the need to understand controlling and its functions as focused on future events.

Accordingly, this future-oriented consideration of the tasks of the controller has become increasingly associated with planning and control issues. Moreover, the place of the controller in the organizational hierarchy of the financial institution has changed. The controller is on the same level as the treasurer.

The Controllers Institute of America, organized in 1931 under the influence of the economic crisis, renamed the Financial Executive Institute (FEI) in 1962, which was a professional organization of controllers, had a particular influence on the development of controlling. He significantly contributed to the development of controlling, especially by systematizing the tasks of controlling.

Controlling came to Europe from the USA in the post-war period as part of the American economic expansion, and in the modern sense, as a management concept, was most developed in Germany. The subsequent development of controlling was of a dual nature, which manifested itself in the formation of two independent areas of controlling: Anglo-Saxon (American) and European (German). There are not only conceptual, but also terminological differences between these approaches - in Anglo-Saxon practice, the concept of “management accounting” is used, and “controlling” is practically not used, although specialists whose job responsibilities include management accounting are called controllers.

In the German-language economic literature, a certain approach to controlling began to take shape from the mid-1950s. At the same time, a number of sources specified that even before this period, the economic services of German enterprises had already used the concept of controlling. As a rule, individual tasks were indicated as examples, which today are considered to be controlling tasks. And yet, the prevailing point of view is that the concept of controlling, as a set of goals, tasks, tools, subjects and organizations, came to Germany from the USA.

The development of the idea of ​​controlling was based on the practice of its application in subsidiaries of American corporations. In the early years, the Germans were critical of controlling. To a large extent, this was due to his misunderstanding or inaccurate interpretation. In particular, controlling was identified with control, and the powers of the controller were exaggerated and regarded as a threat to managers. Over time, having tested the ideas of controlling in practice, they began to perceive it positively, and the idea of ​​the possibility and necessity of transferring these ideas to the practice of economic relations in Germany prevailed. If in the USA controlling was considered exclusively in an applied sense (it was focused on practice), then in Germany and other German-speaking countries in the 70s the theoretical concept of controlling began to develop.

1.2 Controlling

Today there is no unambiguous definition of the concept of "controlling", but practically no one denies that this is a new management concept generated by the practice of modern management.

concept "controlling" comes from the English verb "to control", which has various meanings. In the economic sense, this is management and supervision. But since effective management and supervision is impossible without setting goals and planning measures to achieve these goals, controlling contains a set of measures for planning, managing and monitoring the company's activities.

Controlling is the management of the future to ensure the long-term functioning of the enterprise and its structural divisions.

By coordinating, integrating and directing the activities of the entire enterprise management system to achieve the set goals, controlling performs the function of “management management” and is a synthesis of accounting, control, and economic analysis. Being at the intersection of accounting, analysis, information support, control and coordination, controlling occupies a special place in enterprise management: it links together all these functions, integrates and coordinates them. Controlling does not replace enterprise management, but only takes it to a qualitatively new level, i.e. is a kind of self-regulation mechanism at the enterprise.

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

increasing instability of the external environment puts forward additional requirements for the enterprise management system;

a shift in emphasis from controlling the past to analyzing the future;

increasing the flexibility of the enterprise;

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

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

the complication of enterprise management systems requires a coordination mechanism within the management system;

The goal of controlling is derived from the goals of the enterprise. The ultimate goal is to maintain and successfully further develop the organization.

According to the modern approach, controlling can be interpreted as information support for result-oriented enterprise management. The tasks of controlling, therefore, are to guide management towards decision-making and necessary actions by preparing and providing the necessary information. Thus, the main function of controlling is to support the management of the enterprise. In addition, being, for example, a member of the board or the head of the controlling department, the controller can perform primary centralized control functions. Hence, controlling is one of the most important management functions.

If the concept in the general sense is understood as a clearly defined idea of ​​the subject under consideration, then the controlling concept can be defined as a set of goals, tasks, tools, subjects and organizational structures.

The concept of controlling includes two aspects. On the one hand, controlling is the thinking of management personnel, which is based on the desire to ensure the long-term existence of the enterprise.

On the other hand, the concept offers an extensive toolkit that ensures the implementation of the controlling philosophy. The instrumental aspect implies that the controlling service is responsible for developing methods and techniques for setting management accounting, planning, economic calculations, information support.

1.3 Control

Control is the process of ensuring that an organization achieves its objectives.

One of the main control tools is to check all aspects of the enterprise. All in all management process control is an element feedback, since according to its data, earlier decisions, norms and standards are adjusted.

The activity of the manager is focused, firstly, on the analysis of the process of work of subordinates on the implementation of instructions and tasks.

(control of the process of activity), and in a broader sense - an analysis of the nature of the performance of their official duties, and secondly, to control the results of the activities of subordinates.

1.4 Controlling and control

In the German-language literature on enterprise economics, the essence of control is expressed unambiguously. It consists in comparing the planned indicators and actual results and the corresponding procedure. Most definitions of control do not contain a performance evaluation component, but it is implicitly understood that its purpose is to correct for deviations of actually received data from planned ones.

The special literature on controlling, in contrast to publications on control, is very extensive, and it is characterized by many different definitions of controlling. There are four types of definitions and their relationship to controls:

1. At first, controlling was understood, in essence, as a function of information support. The main source of information here is, as a rule, accounting. Control itself in this sense does not apply to the tasks of controlling. Perhaps, the function of information support is a necessary, but by no means sufficient prerequisite for control in the field of management.

2. Other authors define controlling as a result-oriented enterprise management. Its task is to turn goals into measures for their implementation and identify deviations, as well as to provide a response to them. If we ignore the result orientation that has become generally accepted in the economic context, then control, along with the implementation of goals, is an essential task of controlling.

3. Another group of definitions sees main task controlling in the coordination of various enterprise management subsystems. Control, along with planning, information support and other systems, including personnel management, organization and value orientations, is a management subsystem that needs to be coordinated. Thus, control is not a task, but an object of controlling. In order to fulfill coordination tasks and other targets, the task area of ​​controlling also includes control activities.

4. In accordance with a relatively recent view, controlling is understood as a specific function to ensure the rational management of an enterprise. This is achieved by actions to increase the likelihood that the implementation of management activities corresponds to pre-established relationships between goals and means. At the same time, it is first necessary to distinguish between measures as actions to accept the relationship between goals and means by the performer, and then control itself as actions to identify and reduce deviations by changing these relationships or the way they are implemented. The understanding of controlling in this case turns out to be less broad than with the coordination variant, which includes, along with the implementation of management activities and control, their organization or preliminary approval.

Controlling is a system for managing the achievement of the final goals of the company. Anyone who first hears the word “controlling” usually associates it with the concept of control. However, this is something different and even somewhat opposite to it (Table 1).

Table 1 - Comparative characteristics of controlling and control

CONTROL	CONTROLLING
Standardized Procedures	More flexible accounting systems
Ensuring operational profitability, liquidity	Maintaining strategic capacity
Evaluation of the effectiveness of individual functions and work	Assessment of the implementation of the strategy, achievability of the mission
Evaluation of already accomplished facts	Focus on the future
Cost-benefit optimization	Ensuring the survival of the enterprise, moving towards the strategic goal of development
Recording Past Facts	Advanced control
Control of final results	Efficiency
Evaluation of compliance with the budget	Assessing Future Benefits
Monitoring activities within a given coordinate system	Coordinate system control

Control is directed to the past, to identify errors, deviations, miscalculations and problems. In most cases, it is also about finding the perpetrators. Controlling is the management of the future to ensure the long-term functioning of the enterprise and its structural divisions.

The controlling system is appropriate in cases where the functions of enterprise management are delegated to its departments and services. In this case, it will help them achieve the highest possible overall positive result of the activity.

At the first stage of the implementation of the controlling system, its tools promptly signal whether 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-management, the main task of which is to increase the responsibility of each individual employee. Independence instead of dependence, self-management instead of submission, trust instead of control are the distinguishing features of controlling. Only with such a representation does it lead to a change in the relationship between the employees of the enterprise and contribute to a better understanding between them.

Advanced management, providing the opportunity to make decisions independently, awareness of personal responsibility by as many employees as possible, ensured by the introduction of a controlling system, contributes to the activation of the process of change, without which there is no development. Independence becomes a reality not only in the political system of society, but also in the effective management of the enterprise.

2 Place of controlling in the enterprise

2.1 Controlling in an industrial enterprise

The target task of controlling is to build an effective system for the adoption, implementation, control and analysis of management decisions at the enterprise.

To implement this task, an analysis of the theoretical aspects of the application of controlling at the present stage of development is carried out. The rise of the Russian economy, the increase in profitability, the improvement in the financial position of Russian companies and the opportunity that arose in connection with the increase in capital investments, as well as the growth of direct Western investments, caused a wave of interest in controlling in Russia. The relevance of studying the influence of controlling on the performance of industrial facilities is associated with a number of reasons. Some of the main experts call: increased attention of the management of industrial enterprises to the issues of strategic planning and management, the need for continuous monitoring of changes occurring both in the external and internal environment; organization of a well-thought-out system of actions that can ensure the survival of the enterprise and help avoid crisis situations.

As a result of the analysis of the practice of a number of industrial enterprises in Russia, it was revealed that today there are favorable conditions for the development of controlling, due to:

development of private entrepreneurship;

· the transition of budgeting technology to innovative controlling technology, which can significantly improve business management, taking into account increasing requirements;

· Stabilization of the socio-economic situation and improvement of business conditions. Prerequisites are being created in the country best use the latest achievements of modern management, the basis of which is controlling. Domestic companies receive new opportunities for the introduction of innovative management technologies;

· political stabilization and economic growth, which led to an increase in foreign investment, including direct investment. Western companies, coming to Russia, use their own management technologies, increasingly attracting Russian specialists to management;

implementation of international standards accounting. Accounting, tax and management accounting become more independent, which creates conditions for their further development;

creation of an association of professionals in the area under consideration; the accumulation of experience, which is highlighted, discussed, analyzed, systematized. This creates new prerequisites for the further development and implementation of the controlling system at industrial enterprises.

An analysis of surveys of managers conducted by the Association of Managers of Russia shows that most of the leaders of large industrial companies value controlling primarily because it actively helps them solve the most complex issues related to the competitiveness of the objects they manage.

The main thing that many practitioners pay attention to is that the introduction of controlling ensures the successful practical implementation of all management functions and helps to increase competitiveness. Thus, the controlling service in terms of information helps in the development of key planning targets (sales plans, investment plans, etc.); coordinates individual plans in terms of time and their content; checks the submitted plans from the point of view of the possibility of their implementation and on this basis the annual plan of the enterprise is formed.

Controlling contributes to the formalization of the company's business, its organizational and functional structure, in particular, characterizing the main structural divisions of each branch and subsidiary involved in business, features of their functional duties and vertical-horizontal relationships. As a result of this process, a scheme for managing and distributing functions between department services is developed, business process diagrams are built.

Controlling is involved in setting prices for the products of an industrial enterprise and determining favorable conditions for its sale, the level of discounts and markups for calculating expected costs and financial results, tax payments and created reserves. With the help of controlling, the effectiveness of various investment options is checked before their implementation, their rationality is assessed, various conditions for the implementation of the selected project are modeled, and an assessment of what has actually been achieved upon its completion is given.

The introduction of controlling actively contributes to improving the quality and effectiveness of management through prioritization. A modern manager has to make decisions based on a huge amount of information, which is sometimes simply impossible to fully and the right time evaluate correctly. Controlling helps to solve this problem, since it provides managers with already analyzed, generalized information related directly to the problem that the manager has to solve. In addition, controlling provides the necessary data to management almost immediately upon demand, since the controlling service conducts this work constantly, every day.

As a management tool, controlling is a system of information, analytical and methodological support for managers in the process of analysis, planning, management decision-making and control in all functional areas of the company. The effectiveness of the introduction of controlling in making management decisions is evidenced by the data given in Table 2.

Table 2 - The effect of the introduction of controlling when making a management decision

These data indicate that controlling allows for a 10-19 percent increase in the effectiveness of managerial decisions, the practical implementation of which ensures the growth of labor productivity of managers in approximately the same range.

In order for the heads of enterprises, managers to be able to fully effectively use the latest achievements of the scientific and technological revolution and informatics, it is necessary to use special management tools that could significantly help to optimally put into action the new broad opportunities opened up by information progress. In our opinion, controlling is the most effective and promising here.

It is he who allows you to successfully solve the problems that arise in the information revolution, is one of the most effective management tools at the micro level in the context of globalization for the following reasons:

1) controlling provides systematic and qualified control over the functioning of all parts of the enterprise in their interaction and interdependence, regarding the implementation of the activities outlined by the plan, allows you to reveal the shortcomings of the planning practice itself, to help eliminate them by making the necessary adjustments in a timely manner;

2) the use in practice of the reserves of controlling the functioning of the corresponding division of the enterprise significantly helps the development of a creative approach, economic thinking of the entire team of the organization, orients the staff towards the search and activation of additional reserves for the manifestation of creativity and initiative;

3) controlling serves as an effective tool for increasing the responsibility of managers and personnel of services and divisions of the enterprise for the effectiveness of their activities, the implementation of everything planned in it within the time frame established by the plan. It is an important factor that stimulates the constant improvement of the skills of workers, the systematic acquisition of the necessary new knowledge, the development of the ability to work with information, which is objectively necessary in a knowledge society;

4) the use of the potential of controlling helps the managers and staff of the enterprise to adapt to the market conditions to the maximum extent and in a relatively short time, as well as to use their capabilities more rationally, primarily in the information sphere.

The analysis and research data in the Russian Federation show that the controlling system is being implemented most actively in large corporations . Controlling is usually implemented in industrial enterprises as part of the traditional planning and control functions on the basis of information structured in a certain way. The problem of a particular organization is what new content to give to these functions and what should be the information necessary for the preparation and adoption of managerial decisions.

Controlling as a business management tool is used in all developed countries of the world. In the context of the globalization of the world economy, there is an active movement of capital from one country to another. For example, Japanese-owned car factories in the United States are actively using controlling tools developed in Japan and Germany, while at the same time, everything positive that has been accumulated in this area in the United States is being adopted. At the same time, the legal, economic, and social conditions of these countries are fully taken into account (Table 3).

Table 3 - Change in the effect in management and production in connection with the introduction of controlling

Company name	increase in management efficiency due to the use of controlling technologies in the management process, %	increase in the efficiency of the production process due to the use of innovative achievements in the field of control and controlling,%

These tables show that the use of the potential of controlling increases the effectiveness of the company's management, and the main share of the additional effect is provided in the production sector due to innovations associated with the introduction of controlling.

Controlling is also actively used during anti-crisis measures (Table 4).

Table 4 - Directions for the use of controlling in anti-crisis measures by the industrial company Deutsche Atorf (Germany)

directions of use	stages of anti-crisis measures
Finding ways to improve business management efficiency	At the initial stage of assessing the financial condition of enterprises
Separation of functions and allocation of certain types of activities into independent management subsystems	When forming a development strategy
Search promising directions enterprise activities	During the initial analysis of the external environment
Market analysis, which consists in identifying circumstances related to real and potential partners of the enterprise	At the stages of obtaining comprehensive information about all elements of the market, the focus of which, as a rule, is on consumers
Formation of enterprise management concepts	At the stage of final definition of the company's vision

These data indicate that the main task of the controlling service is a consistent and timely analysis of the financial and economic activities of all departments of the enterprise in terms of the planned costs and profits, as well as the preparation of initiative proposals to eliminate inconsistencies. planned tasks and recommendations for improving performance.

2.2 Problems of hotel enterprises

Tourism in Russia is developing rapidly. It is becoming one of the leading, independent, highly profitable and most dynamically developing sectors of the Russian economy, one of the promising segments of the hospitality market, and is turning into an independent tourism sector.

Despite this, the development of tourism is associated with certain problems, the resolution of which is very important right now.

IN currently almost all hotels with the highest level of comfort are located in Moscow and St. Petersburg. About 20% of hotels in Russia today can meet at least one star in terms of comfort in accordance with the requirements of current standards. The significance of Moscow and St. Petersburg in the economic life of the country is, of course, decisive, but it is not limited to these two centers. Customer trips to an increasing number of cities will increase as the activity of the economic life of Russia grows.

The creation of hotels capable of receiving more and more tourists seems to be especially relevant today. Regional hotel enterprises, as a rule, experience serious difficulties when solving the tasks of increasing the efficiency of their activities alone. Imperfect quality standards, lack of funds in order to conduct effective marketing activities alone, lack of opportunity and sometimes wishes adopt foreign and advanced domestic experience of colleagues- all these are the problems of regional hotels, which could become the basis for the development of tourism.

In solving such problems, the role of professional management companies is important, in which the experience of specialists who know firsthand the specifics of the industry and who are able to apply the existing experience in solving problems is accumulated. crisis management hotel enterprises, creation of uniform standards, the possibility of creating mechanisms for monitoring the quality of service, who showed the ability to effective management hospitality enterprises with sufficient funds to invest in new hotel infrastructure, etc.

Another problem is the low level of service quality, the lack of a professional approach to service quality management. For many years abroad, the ideology of specialization of hotel enterprises in the reception and service of customers that make up the target market segments has been used. Universality, "omnivorousness" of recreational production should be rejected at the very beginning of defining the mission of a hotel enterprise. Only with the specialization of the production of hotel services, it is possible to achieve a more complete satisfaction of customer needs. The specialization of hotel enterprises should be based on target market segments. This principle is very important when creating and managing a complex of services for business hotels.

However, it should be noted that, despite the comprehensive legal framework designed to facilitate the creation of comfort for the hotel enterprise, in practice there are a lot of various problems associated with this issue, especially in the segment of business hotels.

Let's dwell on some of them.

The discreteness of the production of services and the integrity of their consumption, which manifests itself as a certain contradiction in solving the problems of product quality management. This is indeed a huge problem. Small flaws attributable to humanitarian technologies, admitted by at least one employee of a hotel or restaurant, can cause tourist dissatisfaction in general. The work of each employee in the process of providing hotel services is equally important. In providing quality of service, it is impossible to single out a more or less main service.

The ability to re-produce services at the same high level, or duration of quality. Solving this problem for many services or even entire hotels turns out to be an impossible task, which, in turn, often causes a sharp decrease in the competitiveness of the entire enterprise. There are many reasons for this. This can be either the poor quality of the personnel’s means of labor, the lack of workplace ergonomics, or the lack of timely and thoughtful motivation of employees or the lack of proper organization of the entire system of interaction between employees of the enterprise, which is able to provide smooth operation at the same high level.

The reasons for the introduction of controlling at the enterprises of the hotel service.

The need to introduce controlling in hotel service enterprises can be explained by the following reasons:

▪ increased instability of the external environment puts forward additional requirements for the enterprise management system;

▪ shifting the emphasis from the control of the past to the analysis of the future;

▪ increasing the speed of response to changes in the external environment, increasing the flexibility of the enterprise;

▪ the need for continuous monitoring of changes occurring in the external and internal environment of the enterprise;

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

▪ the complication of enterprise management systems requires a coordination mechanism within the management system;

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

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

Conclusion.

After analyzing controlling at industrial enterprises and the problems of hotels in Russia, it is advisable to conclude that controlling can be applied in hotel enterprises for reasons: the need to track changes in the external and internal environment of the hotel; anti-crisis management; complication of control systems, requiring coordination within the control system; guiding management to make decisions and take necessary actions, by preparing and providing the necessary information; development of methods and techniques for setting up management accounting, planning, and conducting economic calculations.

In large hotels, it is advisable to create a specialized controlling service. Smaller hotels usually do not need such a service. In small hotels, the main functions of controlling are performed either by the head of the company or his deputy. At the same time, many tasks are integrated and simplified. For example, the tasks of developing plans, coordinating them and checking for feasibility can be considered as a single task if it is performed by the head of the enterprise himself. At a medium-sized hotel with a mono-production, the volume of functions and tasks of accounting, planning and reporting will, of course, be smaller compared to a diversified enterprise. In addition, the creation of a controlling service is expensive and requires additional costs.

3 The procedure for implementing controlling in enterprises

hotel service

The implementation of the controlling system at the hotel service enterprise takes place in two directions:

Preparatory stage (study of the current state of the hotel, analysis);

Controlling implementation stage;

In turn, the second stage consists of the following four directions:

Changes in the management system;

Changes in the organizational structure;

Information flows in the enterprise system;

Staff and possible problems.

Depending on who will represent the controlling service in the hotel and who will organize its implementation, the preparatory stage will also take place. If this is the real head of the hotel, who is aware of its condition, how the hotel departments work, who collects and submits operational information, what documents, in what time frame and for whom are prepared, how are the costs and who analyzes and controls all the deviations that arise, whether the budget is drawn up and how its implementation is monitored, then in this case, many stages of the proposed analysis simply will not be necessary.

This process should be divided into two stages:

1. Preparatory stage.

The preparatory stage is a general acquaintance with the process of the hotel. It is necessary, after agreeing with the director of the hotel (if this procedure takes place in a foreign hotel) on the timing and stages of implementing the controlling system, draw up an order on his behalf for the provision of information by all departments and services, the list of which is attached. Namely: the organizational structure of the enterprise, the budget of the enterprise for the corresponding period, statements of accounting and analysis of deviations in production and costs, balance sheet and income statement, regulations (regulations) on the work of departments. The time and timing of the interview with the main specialists and the date of the presentation of the report, which should be attended by all interviewees, are also agreed upon. In each interview, it is determined how each department is related to controlling (for ease of understanding, the questions are divided into subtopics: what role does this department play in planning (budgeting), how is the department analyzed, how is control carried out). At the end of this stage, a report is generated in which all the positive aspects of the enterprise and bottlenecks are identified, for which a solution is proposed and presented at the presentation.

If this process needs to be carried out in your hotel, then the relationship should be formalized as much as possible. People should not be asked to submit documents on time or to prepare the necessary information. The controlling system is based on operational accounting and only with the help of operational data, i.e. data provided on time planning and analysis are possible. Therefore, it is immediately necessary to set up the staff for the appropriate work.

2. Implementation stage.

If agreement is reached on all issues, the second stage is carried out, in which a detailed study of all the main points of controlling begins with each department. In parallel, a software product is being developed, if such a need is revealed. At this stage, either a controlling department is created, or unemployed, but experienced and trained employees are required to conduct this work. If necessary, training of employees is carried out at this stage.

Changes in the hotel management process when implementing a controlling system are carried out in the following areas:

Implementation of responsibility centers.

Most often, the following principles of allocation of responsibility centers are used in practice: functional, territorial, compliance with the organizational structure and similarity of the cost structure.

The distribution of financial responsibility centers exists to optimize the planning, accounting and control of the enterprise. The legislation of Russia obliges each enterprise to keep 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. How it will be implemented depends on the characteristics of the hotel and the needs of the manager.

Changes in the organizational structure during the implementation of the controlling system.

In different countries there is no single approach to the issue of the system of structural organization of controlling in practice. In most cases, the controller is the commercial director of the enterprise or, deputy director for economics, chief economist.

The departments and services of external accounting (financial accounting), production accounting, audit, organization of production, insurance, and often an information and computer center are subordinate to it.

The organizational, or adjustment, function in controlling - consulting support for management - is best performed by a controller who owns a usable toolkit.

At the same time, this function is performed in the course of automated information processing, which means the interface between controlling and information management. But if in small hotels all these issues are resolved, as they say, with one head, then in large hotels for efficient work and a clear definition of the responsibility of controllers, it is necessary to create a special structural unit - controlling service. The controlling service is part of the financial and economic services of the hotel along with the accounting department, the financial department, and the planning and economic department.

When creating a controlling service in a hotel, the following basic requirements must be taken into account:

1. The controlling service should be able to obtain the information it needs from the accounting department, the financial department, the planning and economic department, the sales service and the logistics service.

2. The controlling service should have the ability and authority to organize, with the help of other economic services, the collection of additional information that it requires for analysis and conclusions, but not contained in existing documents of financial and economic services.

3. The controlling service should be able to introduce new procedures for collecting analytical information on an ongoing basis.

4. The controlling service should be able to quickly bring information to the attention of the top management of the hotel.

5. The controlling service must be independent of one or another financial and economic service.

In accordance with the above requirements, there are possible options for creating a controlling service and its place in the organizational structure of the hotel (Figure 1).

Figure 1 - The place of the controlling service in the organizational structure

At the first stage of existence, the controlling service is a working group of 3-4 people, which acts as an analytical service and provides managers (primarily the deputy director for economics, financial director, commercial director) with operational information on the state of costs in the hotel, periodically draws up detailed analytical reports, predicts indicators of the financial and economic situation of the hotel, conducts an economic examination of management decisions related to costs and profits, and develops a planning methodology in the planning and economic department. At the initial stage of the work of the controlling service, there is no need to attract additional employees to collect controlling information at the level of hotel services, since filling out analytical forms for the controlling service can be entrusted to service economists. Thus, the controlling service in the hotel during this period of activity is a small group of highly qualified specialists with sufficiently large powers and access to the entire volume of economic information.

Like any financial and economic service, the controlling service, during a certain period of formation, establishes links with other services and departments (financial, commercial, etc.), establishes information cooperation, and there is a more accurate division of functions.

Subsequently, the controlling service can expand its influence and its staff, for which each workshop can be assigned its own controller, who will monitor and analyze the deviations of the actual work parameters (primarily costs) from the planned ones.

It is advisable to subordinate the controlling service directly to the general director Thus, the head of the controlling service receives a fairly high status and independence from the heads of other financial and economic services.

Moreover, the controlling service is placed in a somewhat privileged position, since by order of the general director, the remaining services undertake to provide the controlling service with all the necessary information, including reporting. In this way, the controllers report to the CEO.

Drawing up reports:

1. introduction of a meaningful system of information support and reporting;

2. taking into account the specific needs of managers for information and reporting;

3. timely submission of periodic information on deviations between actual and planned values ​​of indicators characterizing turnover, costs, profits, the state of financial resources and investments;

4. a message to the hotel management about their considerations in case of exceeding the estimate for certain positions already entered into the plan, control points, landmarks;

5. analysis of deviations and discussion of the results of the analysis with the responsible managers of the hotel departments, as well as the development of alternative solutions and recommendations for overcoming the current situation as a counter-management;

6. coordinating the calculation of the expected results of the hotel's activities and compiling reports for the company's management at various times for their submission;

7. calculation of the effectiveness of new projects;

8. issuing your consent to the positions and control points defined in the plan in the implementation of the so-called deviation management.

The reporting information contains a description of the actual data for all indicators (financial and economic activities, the results of the analysis of deviations of the actual values ​​of the indicators from the planned ones, as well as a forecast for further developments). It also provides an assessment of the effectiveness of both the measures already being implemented and those still being considered to reduce costs and increase profitability.

The fundamental difference between the controlling service and other financial and economic services is that it solves the problems of improving economic work (strategic tasks).

It is often heard that cost analysis and proposals for optimizing the economic performance of the hotel can be handled by specially created temporary groups. Suppose such a group, consisting of specialists from the planning, financial departments and accounting departments, meets once every two weeks and is looking for solutions to problems in the field of analytical work. A similar organizational form of problem solving exists in many Western companies. Unfortunately, we cannot agree that cost analysis should be carried out on such a temporary (and therefore not quite serious) basis. Analytical work is a systematic work, and it requires a systematic approach, work on an ongoing basis, responsibility for deadlines and results. The same applies to the continuous improvement process. Therefore, the best option is to organize the controlling service as a separate unit, equal in rights with accounting, planning and financial departments.

CONCLUSION

Modern conditions for the functioning of hotels in Russia put forward the requirements to improve the management processes in the hotel in terms of optimizing managerial impacts on the economic sphere, constant research to achieve goals.

Controlling, as a management system, performs a kind of management process that allows you to coordinate functions such as: control, planning, accounting and analysis of financial and economic activity.

The experience of various enterprises allows us to conclude that controlling is especially effective with a large number of specialists employed simultaneously in the production, sale of products, services, with different levels of profitability in relation to sales volume and costs. Controlling captures this conjuncture and allows you to take into account the results of the analysis in management.

The experience already accumulated in our country convincingly shows that a properly built control system helps to optimize profits, save jobs, and ensures the existence of an enterprise in the most difficult conditions.

An analysis of surveys of managers conducted by the Association of Managers of Russia shows that most of the leaders of large enterprises value controlling primarily because it actively helps them solve the most complex issues related to the competitiveness of the objects they manage.

In conditions of uncertainty and dynamism of the socio-economic environment, the application controlling in the form of a holistic management concepts organization is a real competitive advantage.

Thus, the goal set at the beginning of the work has been achieved, the tasks have been completed.

LIST OF INFORMATION SOURCES

1. Aniskin Yu.P., Pavlova A.M. Planning and controlling: Textbook. – M.: Omega-L, 2003.

2. Karminsky A.M., S.G. Falko, A.A. Zhevaga, N.Yu. Ivanova. Controlling: Textbook. Ed. A.M. Karminsky, S.G. Falco. - M.: Finance and statistics, 2006. - 336 p.

personnel, as well as the structuring of work ... a clear responsibility, so How preparing a decision How as a rule, in ... the efficiency of the use of personnel. Modern concept management personnel - a system of theoretical ...

Modern trends management by human resourses

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social groups. Modern concepts management staffed... management, decentralized function management personnel involving line control; - from personnel planning How... . from English A.I.Zak.-M.: Controlling, 1992. Smolkin A. ...

Formation controlling in Russia

Abstract >> Management

Search for new approaches to application contemporary methods management. Controlling, How integral concept management financial and economic processes and results...

The main goal of the organization is to make efforts productive.

P. Drucker

Controlling is an important part of the activity management system, a methodology that ensures the adoption and implementation of decisions. An extensive topic, which is difficult to describe in a short article, therefore, we bring to your attention the fundamental points about the role and content of controlling in the activities of an enterprise, about the organization and management of financial controlling, about the features of financial controlling at a manufacturing enterprise.

The concept, role and significance of controlling in activities

Ensuring the effectiveness and efficiency of the enterprise is expressed in the economy. The economics of an enterprise is skill, the art of conducting activities in such a way as to achieve effective results, managing the internal environment based on the goals in the external environment.

Key performance and efficiency factors:

• external - consumer, product, market (PTR);
• internal - processes, resources, labor (PRT).

The essence of the economy is to influence objects and subjects in the direction of key success factors through the management of processes, resources, and labor.

The main instruments of the economy are the organization and management of activities.

Organization of activities - a complex system aimed at internal orderliness, consistency of decisions, processes and actions leading to the achievement of goals; activity model.

Organization (from the Greek organizo - I arrange, ὄργανον - a tool) is a set of measures and actions aimed at obtaining optimal conditions for achieving any result, the basis of activity.

The role of the organization in achieving the effectiveness and efficiency of activities is that it is a tool for:

• directions of activity for success in the external environment;
• multiplying efforts and opportunities to achieve successful results;
• increasing labor productivity in the internal environment;
• optimization of resource costs in the course of activities.

The organization of activity implies the synthesis of organizational subsystems:

• Defining the goals of the activity - the intended results.
• Strategy for achieving goals (How will we achieve results? How will we control changes in the external environment?).
• Tactics (How will we manage the implementation of the strategy?).
• Setting tasks arising from goals, strategies, tactics (What tasks (subgoals) need to be solved in order to fulfill the strategy?).
• Subsystem of engineering and reengineering of business processes. Development of rational processes for the production and sale of goods, management (What key actions will we take to implement the strategy within the framework of the chosen tactics? What technologies will we use?).
• Subsystem for making and executing decisions, organizational structure. Specialization and cooperation of labor. Structuring activities, delegation of rights and authorities in the implementation of processes for the productive execution of business processes.
• Labor structuring subsystem (personnel) - staffing, job descriptions and profiles. Modes of work and rest.
• The subsystem of corporate standards is the procedure and rules for making and executing decisions, interaction within organizational structure. Development of procedures and regulations for making decisions, actions, interaction between departments and employees.
• Subsystem of the necessary infrastructure and jobs. What resources are needed to achieve goals, implement strategies, tactics. Designing comfortable and productive working conditions. The use of progressive means, methods of labor.
• Subsystem for organizing the selection, placement, development of personnel. The system of payment and incentives.
• Subsystem for providing the necessary resources (How do we attract, use, develop resources? How do we introduce innovations?).

Governance is applied to transform the organization into results. Management (from French) - the art of directing to the goal; conscious purposeful influence of subjects on objects of activity to obtain the expected results.

Management (management) is a management system and process within an organization to optimize results (Fig. 1).

Rice. 1. Organization and management in the activities of the enterprise

Thus, management is a drive for the practical implementation of activities, a set of ways to implement decisions from owners to managers and employees.

Purpose of control:

1. A comprehensive and systematic direction of action to achieve goals.

2. Interaction of participants within and between business processes. Synergy of efforts in effectiveness and efficiency.

3. Ensuring the development of informed decisions and actions. Formation of information for management decisions, actions and allocation of resources to complete tasks.

4. Formation of resources for the implementation of the strategy. Allocation of resources between business processes and control centers.

5. Coordination of efforts and interaction between control centers and employees. Bringing the action plan and expected results to the executors.

6. Impact on the activities of personnel.

7. Connection and transformation of resources into products and incomes.

8. Optimization of resource costs and capital growth.

9. Control and analysis of activities, results.

10. Motivation of personnel for the effective implementation of the adopted strategy and the achievement of planned results, the development and implementation of innovations.

11. Perception of present and future changes.

12. Achievement of the desired quantitative and qualitative performance targets.

The diagram of the activity management system is shown in fig. 2.

Rice. 2. Scheme of the activity management system

In the process of developing the science and practice of managing organizations, a specialization in the management system emerged, which was called controlling.

Controlling is a goal-oriented integrated system of information, analytical and methodological support for managers in the process of planning, monitoring, analyzing and making managerial decisions in all functional areas of the enterprise.

Consequently, the term "economic controlling" means the process of management, regulation, supervision, control of the complex activities of an enterprise (Fig. 3).

Controlling as a system is part of the overall management system, a subsystem of information, analytical and methodological support for managers in the process of making and implementing decisions, aimed at achieving the goals of the external environment.

Controlling as a process - the process of collecting, processing, providing information to subjects about objects and results economic activity in the control system; information service in the process of making and executing decisions.

Types of controlling:

• complex (economic);
• process (marketing, production, marketing, commercial);
• resource (financial, personnel, information, etc.);
• labor (labor indicators).

Rice. 3. Scheme of economic controlling

Content of Controlling in the Control System

The goals of controlling are the goals of enterprise management: the effectiveness and efficiency of activities, the achievement of the desired quantitative and qualitative performance targets.

The purpose of economic controlling is the operational (everyday) application of the management system, the implementation of the decisions made (achieving the planned indicators for the current year) within the framework of the system and the process of organizing activities.

Controlling is required:

• owners - to implement the strategy, manage the executive directorate (planning, control, motivation);
• executive directorate - to implement the strategy, manage current and operational activities, increase labor productivity (decisions, actions, interaction);
• investors - to determine the sustainability of development, the potential of activities;
• employees - to understand the goals, objectives, actions, interaction in solving the tasks.

Controlling functions:

• formation and presentation of management information;
• control over the implementation of decisions of the governing bodies. Prevention of negative results of activity;
• analysis of economic indicators, identification of deviations from the planned ones, normative values, establishing the causes. Suggestions for improving activities.

Controlling objects:

• decisions and actions of control centers. Processes, resources, labor, risks;
• information about activities (implementation of plans, indicators);
• activity results. Reserves for increasing efficiency.

Bases of controlling:

• the legislation of the Russian Federation;
• Charter, decisions supreme bodies enterprise management;
• enterprise development strategy;
• tactics: local strategies (production, marketing, financial, personnel), organizational system(structure, corporate standards, organization of labor and remuneration), enterprise management system (systems: planning and budgeting, information, control, motivation);
• ways, methods, means of controlling.

For your information. Method - a sequential order of actions to achieve goals, results. A method is a set of practical and theoretical methods and operations subordinated to the solution of a specific problem.

Controlling methods:

• measurement and evaluation;
• planning;
• formation and provision of information;
• control and analysis;
• decision coordination. Expertise of projects.

Controlling methods:

• methods of the scorecard (Balanced scorecard - balanced scorecard, etc.);
• information generation methods (RSFU, IFRS, GAAP);
• SWOT analysis;
• CVP (Cost - Volume - Profit) - analysis of volume, costs and profits;
• methods for evaluating the effectiveness of investments;
• methods of factorial, system analysis;

Economic indicators of controlling:

• market: market share, number of buyers, number and volume of sales, etc.;
• financial: assets, revenue, costs, profit, financial stability etc.;
• labor: productivity, wages;
• EBIT (Earnings Before Interest and Tax) - earnings before interest and taxes;
• EBITDA (Earnings Before Interest Taxes Depreciation Amortization) - earnings before interest, taxes and depreciation;
• EVA (Economic Value Added) - economic value added;
• WACC (Weighted Average Cost of Capital) — weighted average cost of capital;
• other economic indicators depending on the specifics of the activity, organizational and legal form, enterprise selection.

Controlling tools - information technology tools, software(Excel, Access, 1C, Axapta, Project Expert, SAP R3, etc.).

The specification of the content and functions of controlling depends on the types and scale of the enterprise.

Before implementing a controlling system, it is necessary to compare the increase in the efficiency of the enterprise (both in the short and long term) as a result of using the system and the costs of its construction.

Financial controlling - part of the functions financial management.

Finance is a general economic term that means both money and other resources in monetary terms, considered in their creation and movement, distribution and redistribution, use, and economic relations, due to mutual settlements between economic entities, the movement Money, money circulation, use of money.

Financial management is the art of managing financial resources for the development of an enterprise, as well as the monetary value of all resources and activities of a company.

Financial resources are the assets of the enterprise that serve to generate income and are financed by liabilities.

The role of financial management is to ensure the efficient and effective functioning of the enterprise economy based on the structure and functions of financial management.

Functions of finance: resource-forming, distribution, control, evaluation.

Tasks of financial management:

• effective formation of the necessary amount of financial resources for the implementation of plans;
• optimization of risks and profitability;
• increase in asset turnover;
• balanced distribution of funds between processes, control centers;
• ensuring the financial stability and profitability of the enterprise;
• information and analytical support for the adoption and execution of decisions.

Principles of financial management:

• integration with the general management system of the enterprise;
• alternative solutions and alternative cost;
• complexity and consistency of organization and financial management;
• strategic orientation of management (future consequences of present decisions).

Financial Management Functions:

• organization financial activities;
• financial management;
• financial controlling.

Objects of financial management:

• decisions and actions;
• assets - liabilities. Resources;
• income - expenses. Expenses. Profit;
• cash;
• risks;
• financial information;
• financial relations (transactions, communications with counterparties, etc.);
• investments;
• financial liquidity and stability;
• optimization of taxation;
• others depending on the specifics of the activity and enterprise.

1. Organization of financial management (structure, processes, standards, infrastructure, selection and placement of financial management personnel).

2. Marketing foreign markets and environments.

3. Organization of financial relations with the external environment (state bodies, contractors).

4. Optimization of settlements, risks: transactions, types of settlements (leasing, factoring, etc.), insurance and other forms.

5. Monitoring of the internal financial environment: changes, implementation of decisions: strategic, current, compliance with the law, state and internal corporate standards, organization and management of finances in the economic system.

6. Budgeting of activities, resources, control centers.

7. Implementation of current financial plans and budgets.

8. Collection, processing and provision of information on financial results. Measuring and evaluating facts, risks and performance. Application of information technologies.

9. Financial control and analysis of activities and results.

financial controlling- the function of financial management, aimed at ensuring the optimization of performance and efficiency, expressed in maximizing positive financial indicators: income, costs, profits, financial stability through methods, methods, means of controlling.

• participation in the methodological preparation of financial management (financial strategy and policy, standards, methods, methods, means);
• participation in the financial budgeting of activities in general and control centers (divisions);
• participation in the preparation of decisions, provision of financial information. Prevention negative consequences decisions and actions;
• collection, processing, provision of information on the economic activity of the enterprise in financial assessment. Organization and management accounting;
• control over the implementation of the financial strategy and policy, decisions of higher management bodies, execution of orders, formation and use of assets, liabilities, income and expenses, profits, financial performance indicators in accordance with plans and budgets;
• analysis: financial results, deviations in planned indicators by factors of effectiveness and efficiency, development reserves;
• development of proposals for improving activities, increasing efficiency.

The composition and scope of the functions and tasks of financial controlling depend on the types, scale of activities, the specifics of a particular enterprise and are limited to an understanding of rationality and efficiency (should not complicate activities, efficiency; development and implementation costs are fully justified by the benefits of the application).

Financial controlling is an integral part of economic controlling and is based on its foundations, methods, methods, means (described above). The specialization of financial controlling consists in objects and additional methods.

Financial controlling methods:

• Activity Based Costing - cost accounting by type of activity;
• Activity Based Budgeting - planning based on actions;
• RFO, IFRS, GAAP - financial reporting standards;
• Capital Asset Pricing Model - financial asset valuation model;
• Absorption Costing - costing by the method of full absorption of costs;
• Cash Flow from Operations — cash flow from operations;
• Cash Flow Return on Investment - return on investment based on cash flow;
• Cash Ratio — cash liquidity ratio;
• Cash Value Added - cash value added;
• Discounted Cash Flow — discounted cash flow;
• other methods depending on the type of activity, scale of activity, choice of enterprise.

Organization of financial controlling

Each function requires organization, that is, an understanding of how the work will be carried out, on the basis of what, what is required for success.

The organization of financial controlling (FC) is based on the functions, tasks, content of financial management based on the characteristics of the activity.

Based on the tasks, technological operations are established, the objects, methods, methods, resources that are necessary to solve the tasks of the FC are specified. The performance indicators for which the FC is responsible are determined.

To optimize performance and costs, the FC functions are integrated with the overall system of organization and management (Fig. 4).

Rice. 4. Integration of FC functions with a common system of organization and management

Financial controlling management

Financial controlling is carried out on the basis of the legislation of the Russian Federation, state regulations on financial activities, the Charter, financial standards for accounting and reporting, the system of corporate standards of the enterprise, its financial strategy and policy.

Management of financial controlling consists in the practical implementation of the functions of the financial controller by the financial controller. The functions of the FC are divided into:

strategic:

• participation in the development and evaluation of the implementation of the financial strategy and policy of the enterprise. Carried out on the instructions of the management, on the basis of an approved methodology, through the methods and tools of the FC;
• development and improvement of systems of budgeting, measurement, information, control, methods and tools of FC;
• designing a management accounting system for an enterprise. Preparation terms of reference for design. Acceptance of the system into operation. System improvement;

current:

• participation in the development of budgets for the current year (if budgeting is not included) by providing information according to approved standards, in the context of the enterprise as a whole and individual control centers. Participation in the development of budgets for financial and investment activity enterprises;
• participation in the development of financial accounting policies in accordance with accounting standards;
• development of management accounting policy, adjustment of the structure of management accounting for the current period (if necessary);
• participation in procedures and activities for internal control;
• consolidation and systematization of information based on the results of the current period. Calculation of established indicators;
• analysis of deviations of financial indicators in comparison with strategic parameters, planned values ​​for factors and reasons, based on the results of the reporting year. Development of proposals for increasing efficiency and improving activities;
• reporting on the results of the current period in accordance with the approved forms to higher management bodies, in deadlines;

operational:

• participation in the decision-making process on the formation and use of assets, liabilities through the approval (approval), examination of transactions, documents. Participation in tender commissions. Monitoring the compliance of decisions with plans, budgets, enterprise standards;
• coordination of transactions, documents on receipt of income and expenses in accordance with the document flow of the enterprise, plans, budgets. Analysis of calculations for activities;
• execution of decisions of governing bodies in accordance with established duties, assignments, orders;
• collection of information in accordance with the management accounting policy and workflow of the enterprise;
• entering information into accounting and management accounting in accordance with approved standards and responsibilities. Quality control of information in accordance with the requirements;
• processing of information by means of approved FC methods, information technology tools in accordance with the current methodology and accounting and reporting standards;
• calculation of financial indicators in accordance with the system of measurement and evaluation: list of indicators, calculation formulas, methodology;
• analysis of deviations between planned and actual indicators by factors and reasons for FC objects;
• formation and provision of operational reporting in accordance with the reporting sheet (an integral part of accounting and management accounting policies).

Thus, the key functions of the financial controller are the formation of information for decisions, the analysis and control of financial indicators, and proposals for improving efficiency.

Structure and content of the information system

Information system serves to make correct and informed decisions, ensure rational actions, measure the effectiveness and efficiency of activities.

Tasks of the information system:

• collection of information from external and internal sources;
• measurement and evaluation of facts, actions, results;
• formation of complete, reliable, operational reporting on the activities of the organization, its property status;
• understanding of information by users;
• comparison of information;
• prevention of negative results of economic activities to ensure financial stability;
• formation of documents and workflow;
• technologization and automation of collection, processing, provision of information;
• providing information to users.

Information system structure:

• accounting and reporting;
• management accounting and reporting;
• measurement and evaluation methods;
• personnel accounting;
• statistical accounting;
• tax accounting.

Accounting and management accounting provide information for the implementation of basic management functions: planning, control, evaluation, analysis. The differences between financial and management accounting are presented in the table.

Information should be formed on the basis of international, state standards financial statements, methods chosen by the organization.

Differences between financial and management accounting
Criteria	Financial Accounting	Management Accounting
Consumers of information	State bodies, business partners, company executives	Company executives
Accounting regulation	Legislative acts, financial reporting standards. Accounting is required for the company	Corporate standards using generally accepted principles. Proactive Accounting
Accounting objects	Established by regulations, additional ones are determined by corporate standards	Defined in the information policy of the company
Measuring and evaluation	Monetary valuation based on accounting regulation. Absolute Accuracy	Any measurements: cost, quantitative, qualitative, etc. Evaluation based on selected methods. Absolute accuracy of all indicators is not required
Accounting methods	The main methods are set by government regulation	Methods are chosen by the company

The information system is built on the basis of:

• enterprise strategies;
• systems for organizing activities (business processes, organizational structure, rules and procedures, labor organization, infrastructure (resource system));
• activity management systems (planning and budgeting, methods and indicators of measurement and evaluation, analysis and control, motivation);
• operational management needs;
• rules for the formation of information (accounting);
• legislation of the Russian Federation;
• other grounds due to the specifics of the enterprise.

An example of building an information model is shown in fig. 5. At the same time, it is recommended to provide for the procedure for its change, development.

Rice. 5. Building an information model

There are certain requirements for information. In particular, it should be: useful, understandable, reliable, verifiable, objective, prudent (provide more likely for expenses, losses and liabilities, rather than income, assets and profits).

Collection, processing of information is carried out taking into account the following principles:

• materiality (that is, information affects decision making);
• reliability (the presence of significant errors and distortions is excluded), which implies:

Fair presentation of information;

The predominance of content over form;

neutrality;

prudence;

Sufficient completeness for decision-making;

• comparability (the ability to compare information for different periods and compare the statements of different companies), which implies the comparability and constancy of the accounting methods used;
• timeliness (excessive delay in the provision of information can lead to an increase in its reliability, but a loss of relevance);
• balance between benefits and costs (the benefits derived from information must exceed the costs of obtaining it).

When operating a management information system, it is necessary to periodically check the generated information for quality factors, such as:

• authenticity of documents (documents are attached and comply with the established forms, the details are filled in, the data is not distorted);
• the correctness of the information (the information corresponds to the documents, is reflected in full, accurately, in a timely manner, in accordance with the requirements, principles, accounting standards);
• correctness of reporting (formed according to primary information, not changed, not transformed in contradiction with approved standards);
• security of the information system (there is no access outside the rights, the possibility of making changes, the formation of information is carried out without distortion (correct calculations, turnover), there is no risk of information loss).

Identification of deviations is carried out by comparing the actually obtained indicators and indicators for a certain period with planned indicators and indicators. Then the information is analyzed to identify the key factors of deviations, identify reserves for improving performance and efficiency. After that, measures are developed to influence the factors and their synthesis, the values ​​of indicators and indicators are evaluated.

Indicators analysis levels:

• holding;
• company;
• divisions;
• employees.

The algorithm for analyzing indicators is shown in fig. 6.

Rice. 6. Algorithm for the analysis of indicators

Place and role of the financial controller in a manufacturing enterprise

If the organization and management of controlling in a systemic sense are generally general character, then in objects, contents and Controlling tools in various types activities, there are significant differences. Controlling in a manufacturing enterprise is especially difficult.

Features of controlling in a manufacturing enterprise:

• interfacing financial control with planning the procurement of materials, production, shipment of products;
• a complex production process, which means the specifics of cost formation and cash flow associated with production processes, stocks, storage and logistics of products;
• the need to select the most productive and efficient assets in accordance with the strategy. Evaluation of investments in long-term assets and attraction of long-term liabilities;
• the specifics of balancing assets and liabilities caused by the production process, in terms of depreciation of fixed assets, accelerating the turnover of working capital, maintaining liquidity of the balance sheet and financial stability, due to the duration of the production cycle;
• application of complex costing and calculation methods for their optimization (per-order, order-by-order, direct-costing, absorb-costing, activity-based costing, etc.);
• product pricing.

The financial controller at a manufacturing enterprise must know and understand the production processes, the features of their financing by stages of production, cycles, supplies of raw materials, components, master the methods of network planning "just in time", be able to evaluate the productivity and investment efficiency, analyze production indicators, product quality indicators , labor and synthesize them with financial indicators. The area of ​​responsibility of the financial controller is directly the system of financial controlling.

The financial controlling system is not a frozen mechanism. It requires periodic monitoring and improvement depending on changes in the external and internal environment, so as not to become an anachronism, an obstacle to the development of the enterprise.

Financial controlling plays an important role in the financial management system. From its organization and quality practical application depend on the effectiveness and efficiency of activities, its development in the future.

V. V. Soldatov, independent business consultant

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INTRODUCTION

In the theoretical part of the course work, the question "Controlling as a modern enterprise management system" was investigated.

The modern economy requires new approaches to management. One of the most successful among them is Controlling. It acts as a synthesis of such disciplines (concepts) as management accounting and enterprise economics, which have undergone changes due to the inclusion of new methods, tools and even information technologies in their toolkit. It is believed that in order to form a controlling system, it is necessary to create an independent service. But there are examples of the effective use of controlling by various divisions of the financial and economic block of enterprises.

Today in Russia, among managers and entrepreneurs, the word "controlling" is becoming fashionable. Controlling is beginning to be taught at universities, controlling departments are being opened in companies, and controlling specialists are being invited to work.

Russian enterprises are experiencing great difficulty in filling the vacancies of controllers in their department due to the lack of workers on the labor market that meet the requirements put forward for this position.

Now there are accountants, economists and financiers on the market who consider themselves controllers. Unfortunately, the overwhelming majority of such applicants have a very distant idea of ​​controlling in general, of the mission and tasks of controlling, and finally, of the philosophy of controlling, in particular.

As practice shows, the situation is no better in understanding the essence of controlling, its place and role in the management system and on the part of employers, including those who are already beginning to perceive controlling as a management tool.

The situation is aggravated by the consonance of the word "controlling" with the familiar word "control". Accordingly, associatively, the delusion begins to take root that controllers are those who control, control everything and everything, and control it strictly. However, much has been written and said about this. As well as the fact that the word controlling in English means first of all “manage”, “regulate”, and only lastly “control”.

In the practical part of the course work, on the example of an enterprise, the key aspects of management were considered: general characteristics of the organization; external and internal environment of the organization; mission and goals of the organization; management methods; organizational structure of management; study of the management system, as well as trends in the current situation and problems of the company's development.

The object of the study is the operating enterprise JSC "Dalenergomash" - one of largest enterprises power engineering complex. The enterprise needs to carry out comprehensive work to further improve the quality system, which includes: modernization of fixed assets, staff development, implementation of strict quality control at all stages production process.

In conclusion, general conclusions will be made, as well as recommendations for improving the managerial program for the development of the enterprise.

1. Controlling: definition, concept, system

1.1 Essenceand content of controlling

Controlling has outgrown all generally accepted interpretations and has become an enterprise management system. The term itself originated in America, in the 70s it migrated to Western Europe, and then in the early 90s to the CIS, the definitions of controlling are presented in a number of works. In the definition, the term combines two components: controlling as a philosophy and controlling as a tool: Big economic dictionary/ Ed. A.N. Azrilyana. - M.: Fund "Legal Literature", 2005, p. 528

1. Controlling - the philosophy and way of thinking of managers, focused on the efficient use of resources and the development of the enterprise (organization) in the long term.

2. Controlling - an integrated system of information, analytical and methodological support for managers in the process of planning, monitoring, analyzing and making managerial decisions in all functional areas of the enterprise, focused on achieving goals.

Despite the fact that the named term has English roots, historically the German school of business administration had the greatest influence on the concept of controlling. This concept is constantly evolving. So far, there is no unanimity among its supporters even in the definition of controlling and the list of its functions (see Appendix 1)

The main postulates of the modern philosophy of controlling can be formulated as follows: Controlling in business: methodological and practical foundations for building controlling in organizations / A.M. Karminsky, N.I. Olenev, A.G. Primak, S.G. Falco. - M.: "Finance and statistics", 2006, p. 256

The primacy of profitability (output volumes, number of branches and customers, product range, balance sheet amount, etc.) are

1. secondary, in comparison with the efficiency of the enterprise as a whole and its divisions;

2. The growth of business volumes of an enterprise (organization) is justified only while maintaining the same level or increasing efficiency;

3. Measures to ensure the growth of profitability should not increase the allowable for specific conditions functioning of the enterprise risk levels.

The target task of controlling is to build an effective system for the adoption, implementation, control and analysis of management decisions at the enterprise.

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

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

First of all, owners of capital are interested in this system, since it is efficiency that will determine the level of costs of alternative capital investment, then the management team (TOP), the performance of which is determined by the efficiency of the enterprise. The chain can move further, up to a specific performer.

The main tasks to be solved: Daile A. "The practice of controlling." - M: "Finance and statistics", 2001, p. 353

Optimization of the management of the organizational structure of the company;

Organization of an effective system of accounting for operations and results;

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

Ensuring staff motivation in improving the efficiency of the company;

Automation of accounting and company management systems.

Solution of tasks:

1. Activity planning.

a) Development of a planning system.

b) Income planning.

c) Cost planning.

Analysis of the cost structure and their classification.

Creation of cost centers based on enterprise divisions.

Drawing up plans of expenses by directions, by divisions.

Development of a payment calendar.

d) Planning of financial results.

Determination of planned profit by lines of activity.

Calculation of the expected amount of payments to the budget.

Development of methods of tax planning at the enterprise.

Development of a consolidated plan of income and expenses.

Development of a consolidated financial plan.

2. Management accounting.

a) Bringing the accounting policy of the enterprise in line with the requirements of management accounting.

b) Development of a methodology for operational cost accounting.

c) Development and implementation of a management accounting system for products, businesses, activities.

3. Organization of work of departments.

a) Bringing the organizational structure in line with the goals, objectives and functions of the enterprise.

b) Development of provisions on the organizational structure and structural divisions.

c) Development of job descriptions.

d) Development of a system of indicators of the work of the company - division - employee.

e) Implementation of the personnel control and motivation system.

Internal document management and reporting system.

Incentive clause.

4. Development of a system for analyzing performance indicators for departments and areas.

a) Financial ( economic efficiency, financial stability, solvency, break-even level, etc.)

b) Work with clients (product quality and customer satisfaction, market share, dynamics of sales volumes, prices, turnover of the client base, etc.).

c) The level of technology and reflection of the production process.

d) The state of the external business environment.

e) Qualities of personnel.

f) Dynamics and trends in indicators.

g) Deviations from planned indicators and analysis of the causes of deviations.

5. Organization of the work of financial, economic and control and analytical services. Establishment of a control and analytical division that provides solutions to issues of development, current control and provision of the most objective information to management.

6. Automation of management processes.

a) Planning of income and expenses, cash flow.

b) Planning for upcoming tax payments.

c) Prompt generation of reports on current state performance indicators of the enterprise.

d) Analysis of financial indicators for the period and plan / actual deviations.

e) Internal document flow and reporting.

f) Complex and modular automated enterprise management systems developed on the 1C:Enterprise 7.7 platform and fully integrated with the accounting system.

To solve the tasks, various methods are used, the main methods are given in Appendix 2.

Controlling tools can be classified according to two criteria: Fedor Pischasov, Evgeny Popov. Enterprise Controlling Toolkit// Economic journal. - 2005. - No. 5. - p. 35-40

Application areas - what tasks this tool helps to solve (see Appendix 3);

Validity period - operational or strategic;

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

Here we can conditionally distinguish four stages: goal-setting; introduction of management accounting and reporting at the enterprise; implementation of planning procedures; implementation of procedures and control mechanisms.

1. Goal setting. At this stage, the goals of implementing controlling in the enterprise are determined. A possible list of targets is presented.

Increasing the competitiveness of the enterprise. Currently, effective accounting, analysis and planning systems are the most important factor in achieving success, as evidenced by the sales volumes of the world's largest solution providers in this area (Oracle products, R3, etc.) Daile A. “Controlling Practice”. - M: "Finance and statistics", 2001, p. 353 . The introduction of such systems, along with well-established delivery and transportation mechanisms, increases the profitability of both individual corporations and entire sectors of the economy.

Reduce the time it takes for management to make informed tactical and strategic decisions.

Improving the quality of decisions made.

Reduction of inventories at the enterprise.

Development of reasonable criteria for evaluating the effectiveness of departments and specialists.

Reducing the level of transaction costs.

Reliable determination of the cost of each individual product.

Allocation of any types of costs for the enterprise.

Simplification of interaction between departments of the enterprise.

Depending on the goals, a set of tools is selected to be implemented, and the timing of implementation is determined.

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

Timely receipt by management of current information about the activities of the enterprise (in a convenient format);

Improvement of interaction between divisions;

Reducing the time for making managerial decisions due to the reduction of uncertainty;

Improving employee motivation;

Increase in production;

Reducing the complexity of operations;

Reducing the size of stocks and the need for resources;

Optimization of the use of production capacities;

Optimization of the consumption of financial, material and human resources of the enterprise.

For this purpose, a structural diagram of the enterprise is drawn up, which indicates the information flows entering and leaving the departments, as well as the databases that exist within the departments. The following are the basic requirements for the system management reporting. In particular, the following are established:

Users of various information;

Frequency and format of incoming information flows of departments. The principle of reducing the amount of information provided with the movement up the hierarchical ladder should be followed;

Periodicity and format of outgoing information flows.

The necessary accounting forms are compiled for use within departments. They must comply with the following guidelines: Khan D. “Planning and control: the concept of controlling: Per. with him." - M.: "Finance and statistics", 2007, p. 351

The change in accounting registers must be caused by the events that have occurred;

All significant changes that have occurred at the enterprise must be reflected;

All changes must be reflected at the time they occur.

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

Possible structure of the system of enterprise plans. Meskon M., Albert M., Hedouri F. Fundamentals of Management. - M .: "Infra-M", 2004, p. 512

1. Target plans:

Material goals - produced goods and services;

Cost goals - financial result, liquidity requirements, leverage, turnover, etc.;

Social goals - in relation to investors, partners, personnel, the public.

2. Strategic plans:

Strategic plans for business fields and functional and regional strategies;

Plan for improving the organizational structure and legal form of the enterprise;

Plan for improving the management structure.

3. Operational plans:

Assortment and product plan (in value and physical terms);

Plans for divisions (sales, production, logistics, transport and storage facilities, R&D, personnel, fixed assets, etc.);

Planned projects.

4. General plan of the result / financial plan (plan for profit, revenue, costs, planned balance, plan cash flows, investment plan).

5. Planned values ​​of key indicators (depending on the tools used).

Planning mechanisms should use the data of the implemented management accounting and be compiled in a similar format.

4. Implementation of procedures and control mechanisms. At this stage, mechanisms are put in place to control the compliance of actual indicators with planned ones, and an early warning system is being developed.

The result of the introduction of the controlling system becomes a system that improves the efficiency of the enterprise and allows:

Anticipate the results of activities;

Plan activities in order to increase the efficiency of the use of enterprise resources;

Timely receive accurate information necessary for making managerial decisions.

Effectively use tax planning and tax optimization (minimization) schemes.

1.2 Basic conceptual approaches to controlling

The concept of controlling should be understood as a set of judgments about its functional differentiation, institutional design and instrumental equipment in the context of the goals of the enterprise, relevant to controlling, and the goals of controlling, arising from the goals of the enterprise. There are three groups of controlling concepts that are associated with its functional justification and institutional representation: concepts focused on accounting, information and coordination.

Accounting-oriented concepts can be spoken of in cases where informational goals are pursued, which can be realized primarily with the help of accounting data. At the same time, attention is focused on indicators of success in terms of money. It is primarily about ensuring the profit of the entire enterprise, despite the differences in the goals of business areas and individual employees.

This approach can be characterized as profit oriented or limited information oriented, as based solely on accounting data. Accounting-based controlling includes the data relevant to the state of affairs in terms of money. This quantity is set mainly in operational links. Therefore, controlling from this point of view refers primarily to the operational level and only partly to the strategic one when it comes to the potential for success. D. Schneider generally proposes to limit controlling to auxiliary control and coordination tasks based on the accounting database. Alexander Safarov, Tina Babenkova. Controlling: the history of implementation // Management of the company. - 2005. - No. 8. - p. 15-19 However, limiting it to purely monetary indicators seems to be too narrow an approach.

Information-oriented concepts open up a broader perspective. They go beyond the accounting-oriented approach and cover the entire target system of the enterprise, including not only monetary values. This expands the relevant Controlling base; along with accounting, purely quantitative and qualitative information is used, and its source is directly the economic areas of the enterprise.

The main task of controlling here is seen as coordinating the receipt and preparation of information with the needs for it. T. Reichmann emphasizes the importance of management support and considers the main task of controlling to be to provide the company's management with information for decision-making. In accordance with the interpretation of P. Preissler, controlling is a management tool that goes beyond one function, which supports the intra-company process of management and decision-making through targeted selection and processing of information. Daile A. "The Practice of Controlling". - M: "Finance and statistics", 2001, p. 353

However, the rational inclusion of such extensive information tasks in the economic structure of the enterprise is a difficult problem. These tasks are not an end in themselves, they are derivatives of higher goals that are associated with specific information needs. If the entire area of ​​the information economy becomes a controlling function, then its inclusion in the company-wide field of action acquires an indefinite, blurred character, since the information needs of higher authorities are too multifaceted and poorly specified. This is the flaw of this group of concepts.

Coordination-oriented concepts are based on the distinction between a control system and an execution system. The primary coordination of the execution of management decisions is the task of the management system itself. Secondary coordination within the management system, divided into a number of subsystems, refers to controlling. With regard to the scope of its coordinating task, two groups of concepts are distinguished - with a focus on planning and control and a focus on the management system as a whole.

Planning and control-oriented concepts aim at coordinating planning, control and information provision, but are characterized by a wider range of tasks than information-oriented approaches. P. Horvath, the founder and main representative of this direction, understands controlling as a management subsystem that coordinates planning, control and information support subsystems, thereby supporting system-forming and system-linking coordination. By system-forming coordination, he means the creation of system and process structures that contribute to the coordination of tasks, and by system-linking coordination, he means coordination activities that are carried out within the framework of a given system structure for decisions and consist in maintaining and adapting information links between subsystems.

With the realization that coordination problems can arise within and between all subsystems of the management system, the coordination task of controlling has been expanded, resulting in concepts with a focus on the general management system. According to H.-U. Küpper, J. Weber and A. Zyund, the function of controlling is, in fact, to coordinate the entire management system to ensure targeted management of the enterprise. A.Safarov. "Correct" controlling: the opinion of a practitioner // Management accounting. - 2006. - No. 1. - p. 24-28

J. Weber himself previously gave the following definition of controlling: “This is a certain function within the management system of such an enterprise, which coordinates the execution system mainly with the help of plans. The function performed by controlling is coordination. It covers the structures of all management subsystems, all coordination processes between them, as well as coordination within the subsystems themselves.

It should be especially noted that the task of controlling, understood as the coordination of the management system, is associated with numerous difficulties in distinguishing it from the higher concept of "enterprise management", as well as with other management functions.

1.3 Controlling as a management function and a management support function

Functionally, in the field of action "enterprise" usually distinguish levels of management and execution, as well as management support. The last level is often mentioned in the specialized literature, especially on controlling, but it is not systematically included in the analysis of the functional aspect.

Management should be understood as a systematic linking of managerial actions in an enterprise. Functionally, this means making decisions, allocating responsibility for them and implementing decisions with their adjustment. Decisions do not have to be made on the basis of rational calculation; intuition can also play a role. In their implementation, it is required, first of all, to eliminate resistance, initiate execution and establish supervision.

Management as a search and implementation of solutions needs prepared information, in connection with which the task of management support is to search and prepare information relevant to management. It is possible that the direction of the decisions taken depends on how this is done. Therefore, decisions about the use of information tools are included in the scope of management tasks.

Functionally, controlling in the interpretation presented here includes management actions and management support actions, i.e. equally performs the function of management and the function of its support. Distinguishing these actions plays a particularly important role in the analysis of its function.

According to American researchers Falko S.G., Nosov V.M. "Controlling in the enterprise". - M.: "Knowledge of Russia", 2005, p. 80, controlling is an equal management function among others. The classical functions of management are planning, organization, personnel management, leadership and controlling. In accordance with them, the set of managerial tasks and actions is distributed into separate sub-areas. Within this analytical distribution, a clear distinction should be made between the various managerial functions. Controlling as a management function consists in the reflection of decisions that relate to other management functions, and the reflection of those that go beyond a particular function and the intra-functional coordination of these decisions.

H. Steinmann and V. Kustermann call selection, concretion and reflection as the main, “specific” operations of management. Since the concretion is a detailed and continuous selection, further attention will be paid to the concepts of selection and reflection. G.E. Sherm. Clarification of the content of controlling as a function of management and its support // BOSS. - 2006. - No. 3. - p. 6-8

Selection means choosing from a variety of possibilities, which is made in the field of enterprise management in the decision-making process. Thus, it determines the necessary guidelines for action. Ideally, selection should be rational, i.e. provide the best choice in terms of efficiency and feasibility from a variety of possible options.

The danger of erroneous selection should be reduced by reflection, the antipode of selection. If selection can be both the result of deliberate steps and intuitive processes, then reflection is a detached-critical, special work of thought, which is by no means equivalent to a conscious mental operation. This is a narrower interpretation compared to the interpretation of J. Weber and W. Schaeffer.

Reflection, as the central one of the main operations of enterprise management, is the very task of the controlling function of management. Since selection is carried out in the course of performing all other management functions - planning, organizing, using and managing personnel, the task of controlling is to reflect the decisions that are made within their framework.

The controlling function includes, as a partial area, the traditional control function and, as a broader management function, logically stands above it. The traditional control function experienced a period of rapid development and expansion in the late 70s and 80s. This was due to the recognition of the limited planning of events in the life of the enterprise, which required a transition from monitoring actual results to various forms of monitoring intentions. An analysis of the controlling function and the reflection task clearly indicates the need for their further expansion, which will allow us to speak in the future exclusively about controlling or its partial area, and not about control.

The traditional control function cannot solve an extensive reflexive task due to its excessively close connection with planning. Controlling, on the contrary, thanks to a significant expansion, ceases to be the twin function of planning and finds itself in close relationship with other managerial functions. Therefore, he is able to carry out the function of reflection on the coordination of decisions within each and between all managerial functions. Such an extended task of reflection is of paramount importance for enterprise management, because. becomes the basis for targeted learning and the necessary adaptation processes.

Within the framework of the presented interpretation of the content of controlling, coordination considerations are subjected to a kind of filtering due to reflection. Coordination becomes a possible starting point for reflection. Controlling itself does not coordinate, the actual coordination is carried out within the framework of other management functions.

With the help of the reflection of the coordination of decisions, a significant contribution is made to maintaining effective and expedient coordination in the field of enterprise management. With the recognition of the phenomenon of reflection, it becomes possible to more accurately define the boundaries of controlling, without completely excluding the coordination aspect and at the same time eliminating the difficulties of differentiation that are inherent in concepts with a focus on coordination.

The function of controlling to support management follows from its managerial function. To perform a reflexive task, a common information panorama is needed that takes into account the multifaceted interdependencies between management functions. Therefore, the task of controlling as a management support function is the preparation and current updating of the information picture in order to perform the management function.

Because in the process of reflection, learning effects are constantly detected, which should be included in the current information base, then this also becomes an important task. Controlling as a management support function embraces the idea of ​​information support inherent in the concepts of information-oriented controlling. Unlike the latter, here the information task stems from the higher management function of controlling and is thus included in the company-wide field of action.

At the same time, the information task of controlling can be more accurately delineated. Thus, the difficulties of distinguishing with purely technical information management (information and communication technologies) are removed, which is observed within the framework of concepts with information orientation. Since the information task follows from the higher management function of controlling as a reflection, it is clear that purely technical support does not fall under the control support function. It is determined by a meaningful request in the area of ​​the reflexive task. Therefore, within the framework of the information task of controlling, only information problems directly related to management, but not issues of its technical support, can be considered and processed.

1.4 Institutionalization of controlling

Here the question is raised in terms of creating special organizational units, which would be exclusively (or almost exclusively) engaged in solving controlling problems. Unlike self-controlling (managers), institutionalization is characterized by the fact that the controlling function is performed by controllers (external controlling). This applies to both the area of ​​management and its support.

To solve the reflexive task, when performing its managerial function, controlling must take into account the goals of the enterprise of a higher order. At the same time, it is necessary to evaluate the effect of decisions within the framework of various management functions regarding the achievement of these goals in order to be able to make their necessary adjustments, taking into account deviations. When implementing the task of reflection, external controlling faces three fundamental methodological problems. G.E. Sherm. Clarification of the content of controlling as a function of management and its support // BOSS. - 2006. - No. 3. - p. 6-8

First, target systems in enterprises, as a rule, are not systematically created. In most cases, due to the unusually complex relationships of exchange and interaction, insurmountable obstacles arise for the construction of clearly structured hierarchical target systems. Therefore, lower-order goals cannot be logically derived from higher-order goals. Management decisions are often based on lower order goals. It is the controllers who, in the process of reflecting managerial decisions, are in dire need of clearly structured and reliable target systems, because they, as external observers, lack knowledge of the case and the situation.

Secondly, when implementing the task of reflection, it is necessary to widely use qualitative and quantitative indicators to assess the fulfillment of the goals set. These indicators only approximate the actual degree of achievement of goals, leaving the analyst with a wide range of interpretations for which the methodological competencies of the controllers are of little use. The reflection of managerial decisions within the framework of the controlling function, due to the imperfection of the target systems and indicators, loses the much-needed and extremely important connection with the goals of the enterprise of a higher order.

Finally, thirdly, there are accounting problems in assessing managerial actions. On the one hand, a management action in most cases affects several goals at once, on the other hand, several management actions can affect the same goal.

These three main problems can only be limited, but not completely solved. The latter has great implications for the organization of controlling in the enterprise. “External controlling”, based on the methodological competencies of controllers, turns out to be difficult to implement, and sometimes even impossible due to a too poor methodological repertoire. Specialized departments of controlling can operate only in narrow areas of the reflection task. Controlling can be fully implemented only in the form of “self-controlling” on the spot by those who directly make decisions. Only managers have the necessary knowledge of the case and the situation to cope with the task of reflection. For these reasons, controlling as a managerial function is of little use for institutionalization.

The next step is to check whether it is possible to institutionalize controlling in the form of a control-supporting function. As mentioned, to implement the reflexive task, a general information picture is needed, and the information base must be constantly updated.

Information processing can be done to a very limited extent by managers themselves. They have a solid knowledge of the matter, but they do not have sufficient knowledge in the field of the relevant methodology.

By creating staff units in the field of controlling, the advantages of specialization are achieved, since it is methodological competence that is needed to process information. However, obtaining reflection-related information is difficult, as controllers are forced to extract it from others. The reasons for the problems that arise here are different: firstly, potential informants may not know what information is relevant to controlling; secondly, sometimes there is no willingness of the source to transfer valuable information to the other side.

Consequently, the need to obtain information from others puts the boundaries of the institutionalization of controlling and as a management support function. Nevertheless, in the light of the mandatory methodological knowledge of controllers in the field of information processing, the institutionalization of a control-supporting function seems necessary, taking into account the indicated limitation.

So, if controlling as a reflection of decisions is primarily the task of the manager, then controlling as support for management is primarily the task of the controller. The possibility of institutionalizing the management function of controlling is small, and the management support function, on the contrary, is quite large.

A differentiated consideration of controlling as a function of management and as a function of its support is, therefore, of great importance for resolving the issue of its institutionalization in the structure of the enterprise.

In conclusion, we can conclude that enterprises that have implemented and apply controlling tools get a significant economic effect by simplifying planning procedures, decision-making and receiving timely information about their own activities.

2. IMPROVEMENT OF THE MANAGEMENT SYSTEM OF JSC DALENERGOMASH

2.1 general characteristics enterprises

open Joint-Stock Company"Far East Plant of Power Engineering" (or OJSC "DALENERGOMASH") is the largest enterprise in the region of Siberia and Far East Russia, engaged in design development and production of various technological equipment and installations for energy, gas and chemical industry. The plant covers an area of ​​43 hectares, it consists of 8 main and 7 auxiliary shops, including two mechanical assembly shops, a general assembly shop, a tool room, test benches for compressor, turbine and ventilation equipment, several testing and measuring laboratories. Large repair, construction, transport and auxiliary divisions operate in the structure of the enterprise. At present, the plant has the following types industries: mechanical, heat treatment of metals and alloys, mechanical assembly, forging, welding, galvanic, painting. Production capacity The plant allows to produce almost all types of processing of metals and alloys, to manufacture rubber products, products from composite materials. The basis of the production activity of the plant is the accurate and timely fulfillment of consumer requests. Efficiency and careful study of each element of the production process are guaranteed by the quality control system in place at the enterprise, corresponding to international standard IS0 9001, and confirmed by the IQNet certificate recognized in more than 30 countries around the world. The production employs about 1500 people. Particular attention is paid to attracting and training young professionals. High technical requirements required for the production of power machines, determine the use of high-precision imported equipment at the enterprise. Underway Full time job over the renewal and modernization of fixed assets. The specialists, production base and machine park of the plant allow fulfilling any orders of consumers in a quality and timely manner, including providing services and manufacturing non-standardized products. The plant "Dalenergomash" has a favorable location - the central part of Khabarovsk, has its own access by rail facing the Trans-Siberian Railway.

Year of foundation: 1933

PSRN: 1042700131781

Registered: February 19, 2004 by the Ministry of Taxes and Taxes of the Russian Federation for the Central District of Khabarovsk.

Legal address: Russia, 680013, Khabarovsk, st. Leningradskaya, 28.

Head: General Director Boychuk Petr Grigoryevich, acting on the basis of the Charter of the enterprise

2.1.1 Goals, objectives, functions, main activities of JSC "Dalenergomash"

Open Joint Stock Company "Far East Power Engineering Plant", hereinafter referred to as the "Company", was established in accordance with the Civil Code of the Russian Federation, Federal Law No. 208-FZ of December 26, 1995 "On Joint Stock Companies" and the current legislation in order to saturate the market with goods and services, creating new jobs, and generating profits.

The Company aims to unite the economic interests, material, labor and financial resources of its shareholders in order to meet the needs for the Company's products and services.

Goals and objectives of the social orientation:

the main objective social activities enterprise - a set of moral, material and living conditions for attracting and retaining highly qualified specialists at the enterprise.

The social activity of the enterprise in 2010 is focused on:

1) to ensure safe working conditions and a high level of social and living conditions at work;

2) the formation of a favorable socio-psychological climate at the enterprise;

3) adaptation and retention of young people at the enterprise;

4) for training, advanced training and retraining;

5) to ensure the social security of the personnel of the enterprise.

By guaranteeing social security, the enterprise forms its own image and secures its reputation, which allows it to attract professional staff, reduce their turnover, increase staff loyalty and employee motivation, and strengthen team spirit.

Security environment-- one of critical tasks any industrial enterprise, and the Far East Power Engineering Plant is no exception. The solution of environmental issues at OJSC Dalenergomash is based on federal laws for environmental protection. Environmental protection is measures for the protection of atmospheric air, the protection of water bodies and the disposal of production and consumption waste.

Enterprise Functions:

Acting as the General Contractor

Implementation of the General Designer function

Performing the function of the Customer

Development control design and estimate documentation, its approval in the prescribed manner, transfer to the examination bodies for approval, etc.

Registration of permits for construction

Ensuring the release of the construction site

Organization of construction management.

Technical supervision of construction in accordance with design estimates.

Examination of project documentation

Main activities of the Company:

Production and sales power equipment and products for industrial and technical purposes;

Firm service of products in the process of its operation;

Production and sale of consumer goods;

Execution of construction and installation works;

Repair, operation of any civil, industrial and technical facilities;

Development and implementation of design, technological documentation, computer software;

Provision of local telephone exchange services;

Organization of cargo transportation;

First aid, including works and services in the specialty nursing;

Outpatient care, including in a day hospital and a hospital at home;

Other works and services, including works and services on pre-trip medical examinations vehicle drivers;

dental practice;

Other health protection activities;

Activities of paramedical personnel;

Distribution of gaseous fuel;

Foreign economic activity, creation of joint ventures;

Carrying out any other activity not prohibited by federal laws.

2.1.2 Type of ownership

Society is legal entity and organizes its activities on the basis of this Charter and the current legislation of the Russian Federation.

Open Joint Stock Company "Far East Plant of Power Engineering" is a commercial organization.

The Company owns separate property recorded on its independent balance sheet, can acquire and exercise property and personal non-property rights on its own behalf, incur obligations, be a plaintiff and defendant in court.

The authorized capital of the Company is 499 million rubles and is divided into 499 thousand ordinary shares with a nominal value of 1000 rubles. each acquired by shareholders. All shares of the Company are registered.

The Company creates a reserve fund in the amount of 5% of the value authorized capital. The Company's reserve fund is formed by mandatory annual deductions in the amount of 5% of net profit until the amount established by this Charter is reached.

The reserve fund of the company is intended to cover its losses, as well as to redeem the company's bonds and buy back the company's shares in the absence of other funds.

Other funds are formed by decision general meeting shareholders of the Company, but are used by decision of the Board of Directors.

2.1.3 Name is issuedproducts (services rendered)

Manufactured products: innovations, turbines, compressors, superchargers, systems automatic control, smoke exhausters and fans, pumps, capacitive equipment, metal structures, lighting poles, equipment for filling stations (gas stations), modular buildings, polymer products.

OJSC "Dalenergomash" performs complex turnkey works, as well as certain types works on design, manufacture, construction, installation and reconstruction in the field of industrial and energy construction.

Services provided by the construction division of OJSC Dalenergomash:

Construction services;

Engineering services;

Delivery of the objects of the acceptance committee and the customer on a turnkey basis;

Demolition of buildings with subsequent removal of construction debris;

Carrying out earthworks: excavation of a foundation pit, arrangement of a sandy base, excavation of soil, vertical planning of the territory;

Landscaping;

Architectural and construction design;

Design of engineering networks and systems;

Development of special sections of projects;

Technological design;

Inspection of the technical condition of buildings and structures;

Interior decoration;

2.1.4 Stage of development (stage life cycle organizations)

The company was founded in 1933 as a car repair plant in the Far East region. With the release of the first industrial fan in 1947, the period of the formation of the plant as an enterprise of power engineering began. Over its more than 75-year history, the plant has become one of the largest enterprises in the power engineering complex. Production experience accumulated over decades, professional team, Hi-tech allow the company to look to the future with confidence. The use of modern industrial technologies and a progressive approach to the organization of production provide the plant with one of the leading positions in the field of power engineering. The quality of the products manufactured by JSC Dalenergomash has been confirmed by dozens of Russian and international awards, consumer reviews, and most importantly, time. Machines and units manufactured at the plant operate in almost all industries and in all regions of Russia, as well as abroad. Many product samples have no analogues in the domestic industry.

Among the regular customers are the leading enterprises of Russia and the CIS and far-abroad countries. The plant has its own design and technological divisions engaged in the development and improvement of manufactured products. Behind last years the plant mastered a number of new types of products, incl. and non-core, using

market demand. Marketing, purchases, sales, personnel management, engineering, accounting and finance are built on a modern level, ensuring the development of the enterprise. Today JSC "Dalenergomash" is aimed at increasing the efficiency of production, achieving competitive advantage on the market and aiming for new heights. From the foregoing, we can conclude that the company is in the growth stage.

2.2 Study of the management system of OJSC "Dalenergomash"

2.2.1 The external environment of the enterprise

The external environment of the organization - these are factors that have a significant impact on the organization from the outside.

The external environment is divided into:

1) Environment of direct impact;

2) Environment of indirect influence;

External indirect environment - an environment whose elements do not have a direct impact on the current operations of the enterprise.

The external environment of direct impact - directly affects the activities of the organization and its results.

A significant impact on the enterprise is exerted by environmental factors (macro-environment), under the influence of which the efficiency of the enterprise's functioning and the stability of its financial and economic activities may undergo changes. In order to prevent any negative consequences for a particular enterprise, it is necessary to identify and determine external factors having their own classification.

Table 2.1.

Factors of influence of the external environment

Factors of influence of the external environment	Attitude to the organization
Direct Impact Factors
Market	They play a vital role in the operation of the company. So an increase in the number of competitors will force the company to improve the quality of service, products provided or reduce the price. Both of these will have a negative impact on profits. The activity of the enterprise is largely dependent on suppliers. Organizations need only suppliers of quality raw materials and acceptable delivery terms. Fundamental for the enterprise is the number of consumers. The reputation of the organization is important here. OJSC "Dalenergomash" has an excellent reputation and it has regular consumers and customers, in order to maintain this position, it is necessary to always improve the quality of products and improve them. At present, cases of appearance of counterfeit products under the brand name of OAO Dalenergomash have become more frequent on the market. Commercial structures purchase spare parts and assemblies on the secondary market that were in use and dismantled from operated and non-operated machines, “restored” giving them a marketable appearance and selling them under the guise of new products manufactured by OJSC Dalenergomash.
Technological	Since the Society is engaged in the production high technology, then the smallest changes in this area will directly affect its activities. The organization must respond quickly to the release of something new in this area and try to provide this innovation to the consumer faster than its competitors. Also, the introduction of new technologies greatly affects all areas of the enterprise. For example, in 2008 a new, more advanced software package"Industrial Enterprise Management" This complex is difficult to implement, hence the duration of the work. This required qualified training of specialists, computerization of all departments of the plant, the purchase and installation of equipment, and the laying of many kilometers of networks.
Factors of indirect influence
International	Possibility of cooperation with international companies. The Dalenergomash plant cooperates with enterprises of such countries as India, Egypt, Iran, Bulgaria, Hungary, Romania, as well as with enterprises of the former Soviet republics - Ukraine, Kazakhstan, Uzbekistan, Armenia, Turkmenistan and others.
Social	Degree of satisfaction of customer needs in final products produced by a chain of interconnected specialized industries;
Economic	Determine transaction costs, efficiency and sectoral structure of investments; Of particular importance here is the level of tax payments, since the payment of taxes accounts for a significant part of the profits. Also not unimportant is the level of inflation, on which the established price level and their growth depend.
Political	The adoption by the government of certain decisions that may affect the activities of the company. Society is also affected the legislative framework states. A decrease in stability in society due to some political upheavals and, as a result, a decrease in demand for these products.

Consumers of JSC Dalenergomash products

There is practically no branch of the national economy in which the products of JSC Dalenergomash would not be used. The machines produced by the plant are used at various enterprises, from housing and communal services to the Baikonur and Plisetsk cosmodromes. Deliveries of products are made to consumers in Russia, the CIS countries and more than 38 countries of the far abroad.

All activities of the company are aimed at maximum customer satisfaction. Consumers are offered an integrated approach, including the development, production, supply of equipment, installation supervision and commissioning, warranty and service, as well as the supply of a full range of original spare parts, kits for the repair and modernization of installed machines, equipping them with modern automatic control and protection systems. Almost all major holdings and enterprises in Russia are consumers of the plant's products:

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CONTROLLING IN THE ENTERPRISE MANAGEMENT SYSTEM B.Ch. MESKHI, V.Yu. IVANOV

(Don State Technical University)

The analysis of controlling as a system of coordination of external and internal environment modern enterprise. The main functions of controlling, features of their implementation are considered.

Keywords Keywords: controlling, coordination, functions, enterprise subsystems, management.

Introduction. IN Lately in the scientific world, various concepts of controlling are actively discussed, which try to combine all practical and theoretical developments, often being only a symbiosis of various methods and knowledge that have long been reproduced in such areas of management as planning and control. Controlling does not provide a qualitatively new discipline in the economy of the enterprise, it is a kind of slice of knowledge and skills in all areas of the enterprise. Controlling concepts describe only the connecting points among these disciplines.

The company is divided into two subsystems:

Management, consisting of a planning and control system and an information support system;

The execution responsible for the production of the enterprise product.

This division allows you to prioritize the management of the enterprise. The task of the management system is to determine the goals of the enterprise and direct them to execution (primary coordination). This task of coordination is classical, which refers to such tasks as planning, control, organization in the sense of personnel management. Primary coordination is also subdivided into technocratic and personnel-oriented. Technocratic coordination is based on existing norms for conducting processes. Coordination actions are clearly established in the statics and dynamics of relations and processes and, if necessary, are programmed to be carried out. Such coordination is especially pronounced in public sector enterprises.

Personnel-oriented coordination is, on the one hand, a chain of individual instructions (vertical direction of communication). This manifestation is typical for small and medium-sized enterprises. On the other hand, it is possible to focus on the horizontal direction of communications, in which not employees, but groups of employees solve problems through discussions and voting.

With the development of enterprises, their expansion and increase, the management system increased accordingly, thereby increasingly moving away the subsystems of management: planning and control with information support. Based on this, there was a need for coordination of actions between disparate parts of management - secondary coordination. The first theoretical explanation of the process was given by Horvath, who distinguished between system-forming and system-connecting secondary coordination.

System-forming coordination - the creation of structure and processes within a common system called "enterprise" through two actions:

Through the construction of a functional subsystem in the enterprise, it becomes possible to divide work, as a result of which the enterprise is better managed and changed;

The institutional subsystem is created with the help of a clear delineation of tasks, people and functional tasks.

First, the construction of the system is necessary to maintain effective primary and secondary coordination between subsystems. Secondly, even if the system is already built, then

the fulfillment of certain tasks requires unity and stability from it, and this is what system-unifying coordination is engaged in. Its meaning is to coordinate the created or created parts of the management system, which involves actions to expand the system.

In addition to creating a system, controlling should also contribute to its possible changes. Controlling itself is one of the elements of the management system, which consists of planning, control and information system (Fig. 1).

CONTROL SYSTEM

Planning and control system

Coordination

ensure

information

management

staff

Backbone

System-integrating

organizations

Execution system

Fig.1. Representation of the enterprise by subsystems

Thus, the controlling system is a system-forming and system-unifying function of coordination between various parts of control systems. This secondary coordination should direct the managerial decisions of the system participants in a single and optimal channel for the enterprise.

As part of secondary coordination, the controller:

Directs management decisions in the best way for the enterprise (management by objectives);

Responds to changes in the environment and adapts to them (functions of adequacy and innovation);

Provides the manager with relevant information (controlling functions). Let's focus on the functions of controlling. Controlling, based on its essence as a secondary

coordination within the management system can be described in three directions (Fig. 2).

Fig.2. Functional directions for the implementation of controlling

First, the functional point of view characterizes the functions performed by controlling in the enterprise. Secondly, the institutional orientation explores the prospects for separation and limitation of controlling as an independent discipline and an independent sphere in the enterprise. Thirdly, the instrumental orientation - by far the most expanded and described - structures the tools and methods of practical controlling.

Figure 3 shows the controlling functions depending on the nature of the tasks to be solved.

Controlling Tasks

Between the organizational structure of the enterprise Within the organizational structure of the enterprise

Planning Adaptation

Control and Innovation

Control

staff

Fig.3. Main tasks of controlling

Coordination within the management system. Controlling creates its own planning system, which is distinguished by a clear regulation in time and compliance with horizontal and vertical planning. Planning follows the following principles:

Plans are drawn up according to clear and fixed criteria;

Individual plans are "consolidated" into a general plan;

For each time interval, its own plan is drawn up, which is also “consolidated” into a general plan; plans are linked.

After that, it is necessary to develop a control system, with an orientation either forward or backward (feedback & feedforward). During planning, the controller should ask about compliance planned values and control systems: “Are we able to fulfill this plan in the future and how does it compare with the results of past periods?”.

For coordination within the planning system, there are transfer pricing and budgeting tools. The last position is considered as a coordination tool in controlling, because:

The values ​​assigned to a separate division are included in the summary plan of all divisions, that is, the enterprise;

As a result, communications are created within the framework of the plan between the divisions of the enterprise and bottlenecks are eliminated;

Each manager is assigned responsibility for his area of ​​work or department.

However, budgeting will not help, but on the contrary, it will harm small businesses where there is no clearly defined organizational structure and a developed system of incentives and motivation.

The planning of the enterprise divisions can be coordinated through transfer prices in such a way that both the division and the center plan are optimal, not suboptimal.

For optimal management of enterprise divisions through transfer prices, they solve the problem of distribution and access to information within the framework of controlling. Together with coordination within the management system, controlling determines the style of management and business processes.

Coordination between parts of the management system. Controlling is also responsible for the coordination between the various parts of the control system. This is a more significant level of coordination. Planning and control are both a necessary condition for this coordination and its instrument. Controlling rules are entered for planning and control purposes. However, every phase of the planning process must be controlled.

Thus, a self-regulating planning and control mechanism is built up in advance, which leads to the best planning.

To ensure the long-term development of an enterprise, it is necessary not only to respond to changes in the environment, the market, but to be in a position to constantly search for new ways that can change both the enterprise itself and the environment.

The construction of a system of continuous comparison of plan-fact, as well as the analysis of deviations produced and the study of their nature, allows a more in-depth analysis of both the internal and external environment.

The task of controlling in coordination between parts of the management system is to constantly predict the state of the fact, and either correct the state of the plan in time, or take measures to achieve the plan.

IN this case the authors are of the opinion of excluding the coordination function from the controlling functions, since given function inherent in the control system itself. In this case, the authors believe that the implementation of the planning and control function is necessary for the most optimal implementation of coordination on the part of management.

Support function (support for management decisions). Support for management decisions is divided into two tasks: to offer a decision-making model adequate to the situation and to provide the information necessary for its functioning. The second task: the introduction and maintenance of an information system focused on the decision-making model.

The proposed model of each solution consists of several models, which in turn provide different options for action. However, it should be borne in mind that all the proposed models cannot cover the entire possible range of actions, and some solutions remain “outboard” of the model.

Together with support for management decisions, success-oriented planning is introduced with the calculation of potential directions.

Support function (information support). The task of providing information for coordination and support of management decisions contributes to the creation by controlling of its own information system, its implementation and development. In an information system, data, computers and methods must be connected in such a way as to take into account the needs of the user.

A distinction should be made between operational and strategic information. Strategic information signals changes in the external environment, the potential of the enterprise, and operational information in the field of financial and management accounting.

Recently, at enterprises, operational information is most often used as part of strategic information, more specifically, when analyzing the implementation of a pre-planning strategy.

acceptance in a given period of time and location of the enterprise in the "coordinate system" of customers, suppliers, shareholders, etc. One of the clearest examples of the concentration of two directions is the use of the system balanced scorecard, which is the main tool in the sphere of strategic controlling when performing this task. In this case, the corporate information system will be an auxiliary tool.

Conclusion. With the help of the information system created by controlling, the management of the enterprise receives information in the appropriate amount at the right time in the right place. An information system can contain both precise information (for example, financial accounting) and approximate information. Controlling, providing control and coordination of actions for enterprise management, ensures its effective long term development. Bibliographic list

1. Daile A. The practice of controlling / A. Daile. - M.: Finance and statistics, 2001. - 343 p.

3. Mayer E. Controlling as a system of thinking and management / E. Mayer. - M.: Finance and statistics, 1993. - 254 p.

4. Kolpakov Ya.M. The financial analysis in the service of distribution / Ya.M. Kolpakov // Consultant. - 2005. - No. 5. - S. 55-61.

The material was received by the editors on 06/20/2011.

1. Dajle A. Praktika kontrollinga / A. Dajle. - M.: Finansy "i statistika, 2001. - 343 s. - In Russian.

2. Ossadnik W. Controlling. 2-durches. Und. Verb. Aufl. / W. Ossadnik. - Muenchen; Wien: Oldenbourg, 1998. - P.20.

3. Majer E". Kontrolling kak sistema my" shleniya i upravleniya / E ". Majer. - M.: Finansy" i statistika, 1993. - 254 s. - In Russian.

4. Kolpakov Ya.M. Finansovy "j analiz na sluzhbe distribucii / Ya.M. Kolpakov // Konsul" tant. -2005. - #5. - S. 55-61. - In Russian.

CONTROLLING IN ENTERPRISE MANAGEMENT SYSTEM

B.C. MESKHI, V.Y. IVANOV

(Don State Technical University)

Controlling as a coordinate system of the external and internal environment of the modern enterprise is analyzed. The key functions of controlling, their implementation features are considered.

Keywords: controlling, coordination, function, enterprise subsystems, management.