А.К. Курмангалиева
к.э.н.,
Костанайский государственный университет им. А Байтурсынова
CONTROLLING
SYSTEM IN BUSINESS MANAGEMENT
Many
companies are faced with the challenge of adapting to the current economic
conditions and were not prepared to conduct competition, competitive output
quality.
Controlling -
is a tool for management to implement the planned strategy based on a study of
the economic situation and to identify the vectors of influence on it. With
regard to implementation of the strategy of controlling the stability of the
main task, in our opinion, is to develop options for management decisions to
minimize deviations in the development of the organization caused by external and internal influences.
Management,
such as planning, monitoring, analysis, accounting, are not as constituent
parts (subsystems) of controlling how many areas of instrumental and
institutional arrangements, on the basis of information which realizes the
function of controlling the company.
Among the
major domestic problems of most modern enterprises, which have a negative
impact on the effective functioning of, the following: the lack of effective
mechanisms to fulfill its contractual obligations, loss of traditional markets
for products and difficulties in finding new, the lack of consistency in the
actions of senior management; lack of clearly defined areas of development,
insufficient groundwork in developing new products, new technologies, lack of
reliable information about the financial and economic condition of the company
for the owners, shareholders, business leaders, potential investors and
creditors, as well as for governments and fiscal authorities.
In many
enterprises using such outdated management approaches: the only way to control
is to compare planned and actual performance; decision based on the results of
meetings at the top level management, planning many of the indicators is based
on the intuition used inaccurate methods of cost allocation and pricing, not
made evaluation of the use of the loan taken .
Controlling -
a new phenomenon in the organization, so its implementation can cause
resistance. The main factors determining the rate of introduction of any
innovation, as well as factors that help and hinder-ing the rapid introduction
of controlling, are listed in Table 1.
Table 1
Factors that
contribute to preventing and controlling the implementation of the enterprise
|
Factor influencing the adoption rate innovations |
disadvantages of controlling |
|
|
Effect of the introduction: |
Increase profitability and flexibility of the enterprise in the short and
long term. New feature rapid promotion through the creation of controlling(raising the status) |
Imperfection of existing methods of analysis. Thеre at status groups (accounting, planning
department, etc.) and individuals (chiefs relevant departments) |
|
compatibility: |
Depends on the enterprise |
On average, low compatibility with the corporate culture. Low compatibility with
legacy systems, information support |
|
complexity of innovation |
simplicity models |
Complication compared with conventional techniques, the need of additionalобучения |
|
Severability innovations, the ability of the experiment |
The opportunity to start with the introduction of single unit, then to extend the experience of
the entire enterprise |
The overall effect is observed only after the introduction of the whole
enterprise as a whole |
|
visibility |
|
The overall resulted pears not soon |
Overcome resistance painful implementation can be done again -governmental
methods (these methods are best combined).
Imitation. While some businesses are adopting any new systems and methods
of control ¬ tion, others are doing the same thing just because they are in a
similar situation and tend to imitate.
In the process of explaining the methods and tools of controlling - Dimo
need to pay particular attention to the experience of famous western and
Russian companies successfully using controlling in their daily work.
Expertise. Employees who receive job satisfaction, desire to Sauveur ¬
provement their skills to the use of new methods, and this further increases
their interest in the work. Therefore, especially in a society with SRI -
qualified, you must try - Vat impact on professional pride. It is worth
emphasizing the creative aspects of controlling.
Survival. In a crisis, the introduction of new methods of controlling it
may be important for the survival of the enterprise. If employees understand
this and if they are committed to their firm resistance to change will be
minimal.
Overcome resistance painful implementation can be done again -governmental
methods (these methods are best combined).
Imitation. While some businesses are adopting any new systems and methods
of control ¬ tion, others are doing the same thing just because they are in a
similar situation and tend to imitate.
In the process of explaining the methods and tools of controlling - Dimo
need to pay particular attention to the experience of famous western and
Russian companies successfully using controlling in their daily work.
Expertise. Employees who receive job satisfaction, desire to Sauveur ¬
provement their skills to the use of new methods, and this further increases
their interest in the work. Therefore, especially in a society with SRI -
qualified, you must try - Vat impact on professional pride. It is worth
emphasizing the creative aspects of controlling.
Survival. In a crisis, the introduction of new methods of controlling it
may be important for the survival of the enterprise. If employees understand
this and if they are committed to their firm resistance to change will be
minimal.
Automation. Complexity of processing detailed information on cost centers
huge hand it is difficult to treat; economists departments (branches,
warehouses) immediately require to automate their labor, for their work in
controlling system - this is a great additional burden, even if the routine
collection and factual information occurs once a month. If you decide on the
gathering of factual information once a week, the unit physically do not have
time to process and to provide information in the service of controlling,
which, in turn, will not have time to reduce all data in the enterprise.
The result of a controlling becomes a system that contributes to the
efficiency of the company and allows to predict performance. It gives you the
opportunity to plan for this activity, timely accurate information necessary
for making management decisions, as well as effective use of tax planning and
tax optimization schemes.