Operational controlling. objects of planning and control do not coincide in the strategic sense, but are identical in the operational sense

Controlling is a special concept of enterprise management, which is based on a comprehensive information and organizational connection of the processes of coordination, planning and control.

Controlling is a set of techniques aimed at improving the accounting policies and management practices of enterprises, based on financial criteria for the success of the enterprise.

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

These are just two of many definitions. The variety of definitions of controlling gives reason to speak of controlling not as a system of specific knowledge, but rather as a philosophy or concept of enterprise management, which should be understood as a set of opinions about the goals and objectives of controlling, its organization and tools in the enterprise.

In the activities of a company, controlling is a holistic concept of enterprise management aimed at identifying the chances and risks associated with making a profit.

The main role in controlling is played by the study of the economic sphere of the enterprise, the determination of the current state of “is” in relation to the state of “should be”, modeling of management influences and analysis on this basis of processes and situations that can lead the enterprise to its intended goals.

Controlling is focused on the efficient use of resources and the development of the company in the long term. To implement their functions, managers need complete, reliable and timely information. What is needed is not just information, but information that is systematized, analyzed, interpreted and aggregated. This is precisely the mission of controllers: information and consulting support for managers so that managers can perform their work efficiently.

Controlling is aimed at supporting decision-making processes. O must ensure the adaptation of the traditional accounting system at the enterprise to the information needs of decision-makers, i.e. Controlling functions include the creation, processing, verification and presentation of system management information. Controlling also supports and coordinates the processes of planning, information provision, control and adaptation.

Controlling functions are determined by the goals set for the organization and include those types of management activities that ensure the achievement of these goals. This includes: accounting, support for the planning process, monitoring the implementation of plans, assessing ongoing processes, identifying deviations, their causes and developing recommendations for management to eliminate the reasons that caused these deviations.

The concept of controlling can be presented as a technology for managing areas of a company’s financial and economic activities, including:

Determination of activity goals;

Reflection of these goals in the indicator system;

Planning activities and determining planned (target) values ​​of indicators;

Regular monitoring (measurement) of actual indicator values;

Investigation of the reasons for deviations of actual values ​​of indicators from planned ones;

Development on this basis of options for management actions to minimize deviations.

Areas of management, such as planning, control, analysis, accounting, are not so much components (subsystems) of controlling, but rather instrumental areas and organizational mechanisms, based on information from which the controlling function is implemented in the enterprise. The controlling system only uses these techniques in its activities and operates with information - the results that were formed during the implementation of the relevant management functions at the enterprise. The essence of controlling is to bring together, integrate, these information flows and, based on their coordination, determine the direction of influence on the external and internal environment to achieve the goal and timely delivery of information to management decision makers (the management subsystem).

Factors that are the basis for creating a controlling system in an organization:

Deterioration (or worse) of economic indicators in comparison with similar enterprises;

The emergence of new or changing goals in the current operating conditions;

Lack of alignment of goals;

Outdated methods of planning, calculation and analysis that do not satisfy enterprise management;

Lack of accounting and analysis methods, non-compliance with requirements as a basis for monitoring activities and making management decisions;

Duplication or absence of some functions, the presence of conflict situations during their implementation.

Once management is convinced of the need to implement controlling to improve the efficiency of enterprise management, the next step will be the creation of a controlling service. For the successful operation of a large enterprise in a competitive environment, it is necessary. However, many enterprises do not create a special service, but distribute controlling functions among existing structural units - accounting, economic services, etc.

The controlling system strives to manage the process of current analysis of indicators in such a way as to eliminate errors and deviations both in the present and in the future.

The introduction of a controlling system at an enterprise makes it possible to increase the efficiency of the entire process of managing its economic activities. It is safe to say that at relatively low costs, business organizations have at their disposal specialized, systemically organized information for operational and strategic management. Thus, with the introduction of a controlling system into the management sphere, enterprises receive a set of modern management methods and tools necessary to anticipate future threats and achieve predicted prospects based on a system of adaptation to constantly changing conditions.

Types of controlling:

1. Strategic.

2. Operational.

We can also distinguish tactical controlling, which occupies an intermediate position between strategic and operational.

The purpose of strategic controlling is to ensure the survival of the enterprise and monitor its movement towards the intended strategic development goal. The main elements are the collection and processing of information about the external environment of the organization, about the implementation of planned indicators throughout the enterprise. Strategic controlling is designed to ensure that the enterprise is oriented towards the potential for success, which can be characterized as chances and risks.

The role of operational controlling is to ensure the implementation of strategic plans. Controlling is obliged to provide performers with methodological, informational and instrumental support for the implementation of constant monitoring of the economic activities of the enterprise. There is a constant exchange of information between operational and strategic controlling.

Movement towards strategic goals is carried out constantly from year to year through the development and achievement of operational goals. By setting operational goals in harmony with the strategy, achieving these goals and setting next operational milestones based on the current state of the business, the company will step by step approach its strategic goals. In this process, it is also important to horizontally coordinate the operational goals of individual business areas and business units, and integrate these goals with the operational goals of the company as a whole.

Obviously, operational goals can be achieved in different ways and at different speeds. It is also obvious that the optimal way is to achieve these goals through the most efficient use of the company's available resources. Here we should remember the 4 main functions of management: planning, organizing, managing and controlling. Accordingly, the role of controllers becomes clear, which, through the organization of an operational controlling system, which includes subsystems of operational planning, accounting, control and analysis, assist management in optimally achieving the company’s operational goals. In other words, controllers help managers do things right.

It should be noted the relationship that exists between strategic and operational controlling. On the one hand, strategic controlling sets beacons that indicate the direction of movement to operational controlling; on the other hand, operational controlling, accompanying the company in its movement from beacon to beacon, records the speed of movement and expended resources, thereby checking the feasibility of strategic goals, and, if necessary, offers management reconsider these goals or achieve them in a different way, i.e. change the locations of the remaining beacons.

The goal of operational controlling is to create a management system to achieve the current goals of the enterprise, as well as make timely decisions to optimize the cost-profit ratio. He is responsible for supporting and justifying operational decisions. In other words, operational controlling ensures the profitability and liquidity of the enterprise by identifying cause-and-effect relationships when comparing sales revenue and costs.

The tool for implementing the concept of operational controlling, which provides management information for planning, control, evaluation and continuous improvement of the organization, is the management accounting system, the synthesis of the organizational structure and the functions it performs to ensure the process of identifying, measuring, accumulating, analyzing, preparing, interpreting and transmitting information necessary for the company's management to make management decisions.

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

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

The essence of operational controlling lies in the formation of means and methods for effectively managing the current goals of the enterprise, which can be defined as profitability and liquidity.

Tasks of operational controlling:

* guidance in planning and developing budgets (current and operational planning);

* identifying bottlenecks and searching for weak spots for tactical control;

* determination of the entire set of controllable indicators in accordance with established current goals;

* comparison of planned and actual indicators of controlled results and costs in order to identify the causes, culprits and consequences of deviations;

* analysis of the impact of deviations on the implementation of current plans;

* motivation and creation of information systems for making current management decisions.

There are characteristic differences between strategic and operational controlling:

Strategic controlling is focused on potential, and operational controlling is focused on specific results;

Controlling preconditions, success and results has different meanings for both types of controlling;

The objects of planning and control in operational controlling are the same, but in strategic controlling they are not identical;

In the field of operational controlling, control by the controlling department predominates, and in strategic controlling, self-control predominates.

Figure 1 shows the distinction between operational and strategic controlling in the enterprise controlling system

Figure 1. Differentiation between operational and strategic controlling

In practice, there is a close relationship between operational and strategic controlling. When the strategic formulation of the issue is always dominated by the issue of operational feasibility, and vice versa, operational problems of profitability may not be ideological if the strategic formulation of the issue is neglected. This relationship is always fundamental. So, the main purpose of controlling is to orient the enterprise management system to achieve its goals. Controlling is a complex structure that combines various elements of management functions and uses them in solving problems of an operational and strategic nature. As a result, controlling provides a synthetic, holistic view of the enterprise’s activities in the past, present and future, an integrated approach to identifying and solving problems facing the enterprise.

Ministry of Education and Science of the Russian Federation

Branch of the St. Petersburg State Engineering and Economic University in Vologda

Department of Accounting and Auditing

Discipline: Controlling

TEST

1. Management accounting in information support for controlling...3

2. The essence and tools of operational controlling………….17

3. List of references………..…………………………...10

1. Management accounting in information support of controlling.

Controlling occupies a special place within the framework of the theory of enterprise economics, combining into a single whole research in such areas as management, organization, planning, accounting and control activities, as well as information support. At the same time, controlling allows for the best integration of these interacting types of research and thereby contributes to the development and implementation of a holistic enterprise policy and management concept. Significant assistance in describing such a complex phenomenon as controlling can be provided by cybernetics and systems theory, as well as psychology and sociology, which make it possible to explain the problems that arise during the implementation of controlling at a new qualitative level.

The main task of controlling is the centralization and reorientation of the entire accounting system into the future, concentrating on recording factual information from past periods. Thus, controlling plays a major role in the process of developing an accounting system based on planned indicators and allowing the achievement of the main goals of the enterprise (in terms of liquidity and profitability) in any decisions and actions of management bodies.

One of the important tasks of controlling within the framework of the concept under consideration is the conceptual development, implementation and subsequent maintenance of a management information system. In this case, a special role is played by the organization of effective document flow and the integration of the electronic data processing system into the general information system (management information system - MIS).

By generalizing and expanding the possibilities of coordination and information supply of the management process, this concept tries to delimit the scope of controlling activities, without, however, allowing us to identify any specific controlling tools within the framework of enterprise management. In addition, it should be noted that complete centralization of information activities within the framework of controlling does not always seem to be practically feasible or appropriate. These aspects, as well as the fact that within the framework of this concept no attention is paid to the special use of planning and control tools of controlling, allows us to conclude that it is impossible to use it as a holistic scientific concept of controlling. - a management system-oriented concept.

This concept considers controlling as a tool and an integral part of the management system. At the same time, all aspects of controlling are derived from the general range of problems associated with management and, thus, an attempt is made to systematically and completely analyze the fundamentals of controlling, which realizes both information and coordination goals.

The duration of the successful functioning of any organization has always depended on the effectiveness of the decisions made by its management. This critical goal placed the organizational structure in the position of a controlled process. The manager was viewed as a problem solver or system controller who is involved in the process of planning, execution, motivation, adjustment and decision making. That is why it has become widespread controlling as a holistic concept of economic management of an enterprise, aimed at identifying all the chances and risks associated with making a profit in market conditions. Located at the intersection of accounting, information support, control and planning, controlling occupies a special place in enterprise management: it ties together all management functions, integrates and coordinates them, and does not replace enterprise management, but only takes it to a qualitatively new level.

The role of controlling in the management process is enormous. The fundamental element of the controlling system at an enterprise is management accounting. Often the very concept of controlling is associated with the concept of management accounting, but this is not entirely true: the main task of management accounting is to provide relevant information for making management decisions; Controlling functions are broader; they include not only management accounting, but also planning, control, coordination, and also the development of recommendations for making management decisions.

Russian legislation obliges every enterprise to maintain accounting (financial) records. But in order to make management decisions, there is an objective need to organize special management accounting within the framework of the controlling system, which can either be combined with financial accounting or be allocated as a separate block.

In modern conditions, management accounting in Russia is highly integrated with accounting, since the standard chart of accounts provides accounts for recording production costs and operating results. Therefore, it is possible to modernize the existing accounting system in Russia in such a way that it can solve the problems of management accounting.

Thus, the main task of management accounting is to serve as an information support for making management decisions.

2. The essence and tools of operational controlling.

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

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

Target operational controlling- creation of a management system to achieve the current goals of the enterprise, as well as making timely decisions to optimize the cost-profit ratio. He is responsible for supporting and justifying operational decisions.
The tool for implementing the concept of operational controlling, which provides management information for planning, control, evaluation and continuous improvement of the organization, is the management accounting system (MAS). SMS is a synthesis of the organizational structure and the functions it performs to ensure the process of identifying, measuring, accumulating, analyzing, preparing, interpreting and transmitting information necessary for company management to make management decisions, and for owners to control the business.
Let's consider a situation where a company has formulated a conclusion for itself that the existing problems are somehow related to the lack of proper management organization, and turns to external consultants for help. Here, it becomes very important for the consultant to clearly identify the problems faced by the enterprise and understand that the solution to these problems really lies in the implementation of the SMS. The specific specifics of the internal and external conditions in which each company operates leaves an imprint on the choice of those alternatives that best achieve the goals of the management system organization in the current situation. The consultant faces a difficult dilemma: on the one hand, the development, organization and implementation of a management system is a rather complex and lengthy process, on the other hand, the customer requires specific problems to be solved quite quickly. In this situation, the goals of forming a management system should be set quite narrowly. It is proposed that the procedure for forming goals for the development of a control system for each specific customer can be reduced to the procedure for selecting the most suitable tool from the portfolio of tools offered by the control system.

Table 1. Control system components for each control function

Operational controlling “looks” at the present. Its characteristic features:

· operational controlling is focused on specific results;

· objects of planning and control in operational controlling coincide;

· outside control dominates in the operational area (most often from the controlling department).

· within the framework of operational controlling, quantitative quantities are used (for example, turnover, coverage amount, costs), for which the heads of the relevant departments are responsible.

· operational controlling requires the presence of a formal organizational structure that remains unchanged throughout the period under consideration.

The main goal of this type of controlling is to create a management system that effectively helps achieve the current goals of the enterprise, and also optimizes the cost-profit ratio.

Operational controlling is focused on short-term goals and controls such basic economic indicators of the company as profitability, liquidity, productivity and profit, which is closest and most understandable in the field of small business, where it is not necessary to understand issues of strategic management. Tasks mainly include cost accounting, operational planning and budgeting, analysis of performance standards and ratios, generation of reports, comparison of results with objectives, parametric analysis, generation of custom reports.

Accordingly, the arsenal of basic methods and tools of the operational controller is quite different from the strategic one. The most famous are the following instruments.

1. "ABC analysis". The method is based on dividing purchased materials, suppliers and workday tasks into three groups. It is believed that, as a rule, a small quantitative expression corresponds to a large value expression - these are groups “A” and “B”. Close attention should be paid to these groups, and for group “C” either selective control should be carried out or a minimum reserve should be established for it. This method focuses management's attention on the truly costly and critical areas. Although it is believed that the method is effective at high turnover in an enterprise, very small enterprises should not neglect it.

2. Analysis of the volume of orders. The method is almost similar to ABC analysis, but differs in that buyers and customers are subject to research. It is believed that a relatively small number of customers form the vast majority of sales volume. It is recommended to reduce the number of small customers. The method is also effective at high turnover in an enterprise, so it is not particularly suitable for small enterprises. (After all, they just have to fight for every customer.)

3. Optimization of order volumes during procurement. As a rule, as the volume of the purchased batch increases, its price decreases. However, this also increases the cost of maintaining a warehouse. The optimal batch for the purchase of materials is considered to be the amount of material that will be shown by the point of intersection of the warehouse cost curves and the cost of the batch of material. Unfortunately, the small size of purchases and warehouses most often does not allow small businesses to effectively use this method.

4. Method for calculating coverage amounts. This method is based on the direct costing system. The calculation of profit starts from the existing market price, from which direct, general production and general business expenses are sequentially subtracted, and accordingly the “coverage amount 1”, “coverage amount 2” and “coverage amount 3” are formed (this is our profit). The method provides the most accurate result of the profitability or loss of a product. Maximum appropriate for use by small businesses.

5. Analysis of values ​​at the break-even point. By dividing the enterprise's fixed costs by the “coverage amount for 1” product (from the previous method), the minimum number of products that must be sold in order to avoid the risk of losses is found. Next, you can calculate the amount of the enterprise’s minimum revenue or the size of the minimum equipment load. A very convenient method if the company produces only one type of product. If there are several diverse types of products, it is necessary to distribute fixed costs between them, which is not always convenient.

6. Analysis of bottlenecks that arise at the enterprise. There is a search for where the enterprise's limited capabilities are: in time, materials, equipment. For various products, the amount of profitability generated per unit of bottleneck is calculated. (Simply put, if we, for example, have a limited amount of raw materials, then we need to use it to produce only those goods, the sale of which brings us maximum income.) Based on this indicator, the optimal structure of product output is calculated.

7. Methods for calculating investments. These include methods for assessing individual investment objects (static):

cost comparison method;

profit comparison method;

method of calculating profitability;

method for calculating the depreciation period;

dynamic:

method of calculating the value of capital;

method for calculating the internal rate of return;

annuity method.

They can be used by small businesses in full, but to do this, the entrepreneur will have to study all these methods separately.

8. Optimization of product batch sizes. It is believed that the optimal size of a production batch is found as a result of the intersection of the curve of fixed costs, which decrease with increasing volume of finished products, and the curve of growth of warehouse costs. Small production volumes at small enterprises do not allow this method to be used effectively. But, on the other hand, with such an increase in rental rates for warehouse space, which is observed now, small businesses should seriously think about using this method.

9. “Quality Circles.” This method, more than exotic for our country, was first developed in Japan, and is currently actively used in many foreign enterprises. “Quality circles” are groups of enterprise employees created to solve a production problem. This method allows you to free up the initiative of employees, allows them to identify themselves with the enterprise, that is, the “human factor” is actively involved. One of the most complex methods, as it is closely related to the unpredictable field of psychology. However, if successful, the effect can be stunning. In small enterprises the method is even easier to use than in large ones due to closer personal contacts of workers. Many entrepreneurs already use this method without even knowing it: after all, they often consult with their employees. So, all that remains is to put all this on a scientific basis.

10. Analysis of discounts. When a discount is provided, the profitability of the product decreases, which should be compensated by an increase in the number of sales in general. The method allows you to calculate the relationship between the decrease in profitability due to discounts and the required increase in sales to cover these discounts.

11. Analysis of sales areas. An analysis of the resulting coverage amounts is carried out in the context of product sales regions. Quite effective for small businesses in the trade sector with several points of sale. In this case, a separate analysis of the activities of each outlet should take place.

12. Functional-cost analysis. The most complex and expensive method. In the process of functional-cost analysis, a complete breakdown of the production process into minimal component elements occurs, each of which is studied in detail and meticulously, its necessity is justified, as well as the feasibility of the associated costs of time and raw materials. After a detailed analysis, the studied elements are synthesized and a new system is formed. As a rule, functional cost analysis can significantly reduce costs, but its use is advisable no more than once every five to six years due to the complexity and high cost of this method.

13. "XYZ-analysis". The materials purchased for production are divided into three groups in terms of consumption structure: consumption is constant, fluctuating or one-time in nature. Combining this method with ABC analysis is effective. Aimed at optimal supply regulation. Effective in case of large warehouse stocks.

To summarize, we can say that in small enterprises the use of many of these methods is seriously difficult, since they are effectively applied to large amounts of economic information, that is, they are mainly suitable for large production complexes. But in fact, in order to achieve a positive economic result for your business, it is not at all necessary to apply them all.

For small businesses, in our opinion, it is quite possible to recommend the use of the following controlling tools:

analysis of values ​​at the break-even point;

a method for calculating coverage amounts, which is the basis of controlling in any enterprise (both large and small);

analysis of bottlenecks occurring at the enterprise;

investment calculation methods;

“quality circles”;

discount analysis;

analysis of sales areas.

13. Participation of the controlling service in strategic and operational management (+ see 10-11-12)

The controlling service acts as a coordinator between the board and divisions of the enterprise in the development of strategic and operational plans, and also monitors their implementation.

Today, current controlling in its activities cannot be content with financial (accounting) accounting data, since this accounting is primarily focused on the external user and is carried out according to the rules and regulations of government bodies. This accounting is unknown to many concepts and categories of enterprise economics, without which an up-to-date assessment of costs and results is impossible. These concepts include all types calculation costs, present (discounted or accrued) costs and etc., therefore, to implement the functions of operational controlling at an enterprise, a fundamentally different type of accounting is required: managerial. The basic principles, methods and tools of management accounting are quite well presented in foreign translated and domestic literature, so they do not require additional explanation.

In organizations that distinguish and recognize the importance of both operational and strategic management, as a rule, divisions of current and strategic controlling are separated into independent organizational units.

There are two types of controlling - strategic and operational.

1) Strategic - assistance in using the full potential, determines goals and objectives for the operational one. The goal function is to ensure successful operation. Success indicators – market share, market growth, etc. The outlook is long-term and medium-term. In order to maintain the strategic plan, strategic control must be exercised. When forming its concept, the following tasks are solved:

Establishment of standard values;

Determination of real values;

Identifying necessary actions to manage deviations.

Strategic control process - 3 phases:

Formation of control values;

Carrying out a control assessment;

Decision-making.

The main source of information in the strategic control link is strategic accounting, and the tool is the method of strategic balances. They can be external (measuring the company’s chances and risks in the market), and internal - identifying bottlenecks in the enterprise.

2) Operational - providing assistance in achieving planned goals. Indicators - profit, profitability, short-term perspective. The main task is to provide support to managers to achieve planned indicators. The main difference is that strategic is focused on trends, while operational is focused on the present.

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

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

The goal of operational controlling is to create a management system for achieving the current goals of the enterprise, as well as making timely decisions to optimize the cost-profit ratio. Unlike strategic, operational controlling is focused on achieving short-term goals.

Main controllable indicators:

Return on Equity;

Performance;

Degree of liquidity.

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

1.3. Structure and characteristics of controlling blocks and sections

The currently most developed components (blocks) of controlling are:

Procurement Controlling

As part of controlling the supply of resources, information support for the process of acquiring production resources is first considered.

Purchasing controlling is designed to provide supply departments with all the information about purchased materials necessary for making purchasing decisions, and to determine the upper limit of prices for purchased materials (based on the prices of the products manufactured by the enterprise).

Purchasing controlling conducts an analysis to identify those materials that may be critical for the enterprise, i.e. due to which the production process can be stopped, as well as with what measures these bottlenecks can be eliminated. The responsibilities of the procurement controller also include organizing the functioning of the supply unit so that it optimally provides the enterprise with materials, and conducting calculations of the efficiency of the supply unit. Procurement controlling tools are:

1. Market research for purchased production resources and analysis of material suppliers. When analyzing suppliers, special attention is paid to the quality, quantity, prices of suppliers' materials, their location and delivery times. In this case, the initial criteria are the conditions of the production process at the enterprise.

2. ABC analysis. The purpose of ABC analysis in purchasing decisions is to assist the procurement function in selecting the most significant materials, as well as identifying essential and non-essential material supply processes. The main effort is to identify the materials with the greatest economic significance for the production process.

3. Analysis of possible situations of interruption of the production process. The continuity of the production process can be disrupted if materials are not supplied on time. Partial or total interruptions cause costs. To characterize the process of supplying production with materials, the concept “degree of supplier readiness” is used - a criterion of readiness for supply of material (the higher the cost of interruptions associated with a particular material, the higher the degree of readiness of its supplier should be).

Determining the upper limit of prices for materials, i.e. the maximum price that a company is willing to pay for the material. It depends on how much the material is needed for production. If there is a substitute product, then its price is taken as the upper limit of the price; when there is no alternative to the material, the decision on the upper limit of the price is made by management.

Investment controlling

The main task of controlling is to achieve the goals of the enterprise in the field of investment activities. The main activities of investment controlling are:

Planning and coordination of investment activities within the framework of strategic and operational planning at the enterprise;

Implementation of investments (project-controlling);

Control over the implementation of investments, including current verification calculations, as well as control of the investment project budget.

The tasks of controlling also include initiating investment projects and developing proposals for their implementation. This applies to investment projects that will provide long-term potential for success. Investment controlling is designed to ensure the use of future chances and the reduction of risks by adapting the enterprise to changing environmental conditions. Long-term and current investment planning must be consistent with strategic and operational financial planning. This is necessary to determine the optimal volume of investment to maintain a given level of liquidity or profitability, as well as to provide individual projects with sufficient financing.

Investment controlling supports the decision-making process both at the investment planning stage and in the area of ​​monitoring their implementation. When planning, the following tasks are solved:

Creation of an investment planning system;

Formation of the concept of investment calculations and determination of criteria for decision-making;

Establishment of qualitative parameters relevant for investment calculations;

Carrying out investment calculations.

In the area of ​​control, investment controlling ensures the creation of a system of control over the implementation of projects - periodic monitoring of the delivery time of materials, payment terms, investment payments is carried out, as well as the actual and planned indicators of the investment budget are compared and verification calculations of efficiency are carried out to determine the achievability of goals.

Currently, the investment controlling tools are sufficiently developed and the following methods of investment calculations are known:

Static methods- allow you to evaluate projects based on the expected result from their implementation in one period, using average values, i.e. without taking into account temporary differences in the occurrence of costs and results throughout the entire duration of the project. The evaluation criteria are: minimum values ​​of costs or payback period, as well as maximum values ​​of profit or return on investment.

Dynamic Methods- involve making calculations for the entire period of implementation of the investment project. Dynamic methods include:

Present value method of income;

Internal rate of return method;

Annuity method;

Dynamic payback period method.

Functional and cost analysis. The method is used when it is impossible to make a monetary comparison of an investment project, since it is based on a subjective assessment of the technical features of the compared projects.

Project Controlling

Projects are production thematic developments with specific start and end dates and require a system of strategic and operational controlling.

Project controlling involves planning, managing, and monitoring project revenues, expenses, and schedules. The controller within the project must first of all monitor compliance with the deadlines for its completion. The supporting tool is a project execution plan that uses a Gantt chart or network planning method.

An important stage is making investments, for which it is necessary to carry out investment calculations and build a budget for investments. To manage expenses, cost accounting by media is introduced. The success of the project should be assessed by determining the degree of implementation of the project.

The development of project management is associated with the emergence of matrix organizational structures.

Matrix organizational structure- a type of organizational structure in which for each project carried out at the enterprise, a special temporary working group is created, headed by a project manager.

Members of this group report to both the project manager and the heads of the functional departments in which they work permanently. When the project is completed, the group disbands and its members return to their departments. The matrix organizational structure is widely used in the aviation industry, automotive industry, etc.

Controlling Innovation

Innovation control provides information and analytical support in the field of innovation management. Technological and product innovations at an enterprise are associated with a large amount of investment, as well as risks (technical, time, economic).

Innovations at the enterprise are considered as separate projects and the “project management” methodology is used to manage them. When planning innovations, the main task of controlling is to formulate and establish project parameters (events, deadlines, capacities, human and material resources, costs), develop and provide the project group with planning methods and tools, forms for planning and control.

The input parameters for innovative projects are: project description, time plans, project budget, planned intermediate results. Within the project team, the controller is responsible for organizing planning. Project implementation, accounting of resources and deadlines, monitoring and analysis of identified deviations.

Logistics Controlling

The main task of logistics controlling is ongoing monitoring of the efficiency of the processes of warehousing and transporting material resources. Logistics controlling provides information to guide decision-making in the field of logistics and coordinates and optimizes material flows with other processes occurring in the enterprise.

Based on the production program, logistics controlling determines the need for raw materials and develops inventory management techniques. This includes the choice of ordering methods for a certain period, the formation of order rhythms and the appropriate procurement policy. In all cases, the warehouse stock is replenished after the stock level in the warehouse reaches a minimum value or after a certain period of time has passed.

Marketing Controlling

The main task of marketing controlling is information support for effective management to meet customer needs.

Controlling in the field of marketing is involved in the processes of planning, coordination and control related to the market activity of the enterprise.

There are four areas of marketing activity and policy (marketing mix): product policy, sales policy, pricing policy and communication policy.

There are tasks of strategic and operational controlling.

Strategic marketing controlling includes strategic planning and control, which include:

Strategic portfolio analysis;

Methodological and information support for management in selecting and justifying ideas for a new product;

Coordination of strategic plans.

Operational marketing control involves solving the following tasks:

Formation and control of pricing policy (planning prices and their changes for the existing sales program, measures to differentiate prices for different groups of buyers);

Formation and control of sales policy (analysis of turnover, costs and marginal profit, preparation of information on the number of sales, analysis of the profitability of customers and products, assessment of the effectiveness of sales activities, economic consulting, etc.);

Formation and control of the enterprise’s communication policy (analysis of the dynamics of communication costs and their distribution into planned units - products, divisions, markets, etc., comparative analysis of the dynamics of communication costs in the industry and among competitors, advertising costs and sales promotion activities).

Finance Controlling

The main task of financial controlling is to perform a service function in the field of financial management, according to which controlling provides:

Participation in the formation of specific sources and strategies of financing;

Drawing up enlarged plans (balance sheet, profit and loss statement, etc.);

Current control over the implementation of planned financial indicators;

Drawing up messages based on the results of analyzing deviations in financial indicators and developing proposals for measures to eliminate these deviations.

The most important task of financial management is to ensure the liquidity of the enterprise, i.e. ability to fulfill its obligations to pay funds at any time. Maintaining constant solvency is achieved by achieving a given level of profitability and implies the following areas of financial controlling activity:

Structural maintenance of liquidity (ensuring a balance in the capital structure in order to attract additional financial resources);

Current provision of liquidity by coordinating basic plans (supply, production, sales, etc.), as well as long-term investment plans;

Maintaining liquid reserves by using short-term instruments to achieve liquidity at minimal cost;

Financing.

Financial controlling is used as a tool for analyzing the balance sheet and profit and loss statement (liquidity ratios are determined, balance sheet data is compared over time, etc.), as well as the flow of payments (Cash-Flow analysis), analysis of working capital, construction of a financial “web” " and etc.

Control

An enterprise control system is a communication network through which the enterprise is managed and which provides the basis for actions to achieve future goals. The control carried out by controlling is not a delegated task to the administration. It consists not only in comparing estimates of the desired value (plan) / actual, but also in explaining the reasons that led to the receipt of deviations, as well as in developing corrective measures to eliminate deviations or conducting an audit of measures for which decisions have already been made. Specialists who implement controlling functions in an enterprise are usually called controllers. The controllers perform the following functions:

1. Development of systems and support of planning and control processes of enterprise activities;

2. Organization of collection, measurement, analysis and interpretation of planned and reporting data, as well as external and internal information directly or indirectly related to the activities of the enterprise;

3. Structuring organizational systems and business processes;

4. Coordination and integration of management processes in the field of development, procurement, logistics, production, sales, financing;

5. Ensuring transparency, clarity and objective interpretation of the results obtained;

6. Formation of an integrated concept of enterprise management and infrastructure adequate to modern management requirements: market-oriented organizational structures, information support systems for all functional areas of the enterprise.

The fundamental difference between a manager and a controller is that the manager is ultimately responsible for the performance of the enterprise as a whole and its structural divisions (responsibility centers).

The controller is responsible for the correct use of planning, control, analysis and decision-making methods and tools, as well as for the transparency and visualization of the results achieved. This principle applies to managers and controllers at all levels of the management hierarchy.

The controller not only interprets the achieved result for management, but also helps the administration take actions aimed at long-term goals.

For example, if the goal is to achieve a certain level of ROI, then according to the Du Pont model, the controller will determine what, for example, an increase in finished goods inventories or accounts receivable will lead to with a simultaneous increase in turnover compared to the plan. If ROI is growing, then such a deviation is favorable for the enterprise.

The controller differs from the expert - auditors (inspectors), who conduct internal control and audit in decentralized units and aim to perform the function of monitoring the economic activities of the enterprise. They check the correctness, accuracy and orderliness of accounting (evaluation of results) and monitor the correct application of the accounting system (invoicing, warehouse, customer accounting, information processing, etc.).

Internal control personnel must be able to act independently of the existing organization and its hierarchy. They are not included in the local decision-making process, but report only to the person who gives the instructions.

Experts - auditors (inspectors) on internal control do the same work as a controller, but have a different goal - to control, measure, evaluate and make independent reports, but do not have the right to compare assessments, i.e. they are an instrument of external economic control.

The controller participates in the planning process and assists in the development of decision-making. He conducts research, supports management, based on knowledge of the internal situation of the enterprise and the external environment, and from a large number of options makes a choice in favor of what corresponds to the main task of the controller - to provide support and advise the management of the enterprise, as well as orient its actions for the future.

The main functions and tasks of the controller in the field of control and regulation are:

Determination of quantities controlled in terms of time and content;

Comparison of planned and actual indicators to assess the degree of achievement of the result;

Determination of acceptable limits of deviations of values, analysis of deviations, interpretation of the reasons for deviations plan/actual;

Development of proposals (measures) to eliminate or reduce deviations.

Controllers must have extensive tools for assessing and analyzing deviations in various areas of the enterprise. The listed components of controlling can be grouped into sections, which are presented in Fig. 7.

Rice. 7. Controlling sections

Setting Goals- determination of qualitative and quantitative goals of the enterprise and selection of criteria by which to evaluate the degree of achievement of the goals.

Planning- transformation of enterprise goals into forecasts and plans.

The first step of planning is an analysis of the strengths and weaknesses of the enterprise, opportunities and dangers (the so-called SWOT analysis). Based on this, first the enterprise strategy is developed, and then the plan. The plan allows the company to assess how realistic it is to achieve its goals, what helps and what prevents them from achieving them.

A plan is a quantitative expression of an enterprise's goals and the development of ways to achieve them. Plans are developed both for the entire enterprise as a whole and for each division.

Controlling participates in the development of planning methods, coordinates the activities of different departments and services of the enterprise in the planning process, and also evaluates plans, determining how much they correspond to the goals of the enterprise, how much they stimulate action, and how realistic their implementation is.

Operational management accounting- reflection of all financial and economic activities of the enterprise during the implementation of the plan. As an element of the controlling system, it is fundamentally different from accounting.

The specificity of management accounting is that it is focused on the information needs of enterprise and department managers, to support management decision-making, and accounting is aimed primarily at external users (government bodies, banks, etc.).

Information flow system the most important element of the enterprise's controlling system. The management process itself is often considered as a process of information transformation: management influences are information of a special kind.

Information- this is a set of information that reduces the degree of uncertainty of an enterprise.

Therefore, it is impossible today to manage without having information.

One of the main tasks of controlling is information support for management. It can be solved only if the system of information flows in the enterprise operates clearly and smoothly.

Only those can be considered relevant for making management decisions

Possessing information, the manager can monitor all financial and economic activities of the enterprise.

Monitoring- tracking ongoing processes at the enterprise in real time; drawing up operational reports on the results of the enterprise’s work for the shortest periods of time (day, week, month); comparison of target results with those actually achieved. Based on such a comparison, conclusions are drawn about the strengths and weaknesses of the enterprise, the dynamics of their change, as well as favorable and unfavorable trends in the development of external conditions in which the enterprise has to operate. Changing the conditions of the external and internal environments of the enterprise entails a revision of the target parameters: it is necessary to check how optimal the set goals are in the new conditions, whether the enterprise will be able to achieve its goals in view of the changes that have occurred. Based on changes in target parameters, as well as a forecast of changes in the strengths and weaknesses of the enterprise itself, the action plan to achieve the goals is adjusted, and this new, revised plan is put into practice, i.e. the circle closes.

The monitoring model carried out within the framework of the controlling system is presented in Fig. 8.

Based on all the collected information, the controlling system carries out control. Controlling, as already noted, is not identical to control. Control is concerned with recording and assessing already accomplished facts in the activities of an enterprise, while controlling is aimed at the future.

It should be noted that in this case, controlling performs certain control functions (while the nature of control itself undergoes significant changes).

Preliminary control:

Control of goals (whether the goals are set correctly, whether the tree of the enterprise’s goals is constructed correctly, whether different goals contradict each other, how adequately the quantitative criteria reflect the qualitative goals of the enterprise);

Monitoring forecasts (how realistic, justified, informative they are, how they help the enterprise solve its problems);

Monitoring the gap between the target and predicted values ​​(the extent to which the forecast of events does not correspond to the goals);

Fig.8. Monitoring model

Control of restrictions (what external or internal conditions prevent the enterprise from achieving its goals, what trends exist in the development of these conditions);

Control of plans (how optimal the various plans of the enterprise are from the point of view of achieving its goals, whether the various plans contradict each other, etc.);

Budgetary control (control over the costs of enterprise departments by developing budgets).

Current control:

Control and monitoring of the external environment of the enterprise in order to identify “weak signals”;

Monitoring the internal environment for early detection of problems.

Final control:

Monitoring the implementation of plans (calculation of deviations of actual values ​​from planned values, analysis of the causes of these deviations).

Thus, in the controlling system, the emphasis shifts from simply recording past facts towards forward-looking, anticipatory control, as well as operational monitoring of current events; the focus of control is not the past, but the present and future.

All previous elements of the controlling system - from planning to monitoring the implementation of plans - are necessary primarily to ensure the possibility analysis plans, results and deviations. You can analyze the past, present, and future.

Analysis of the past is aimed at assessing the results of the past activities of the enterprise (Did the enterprise achieve its goal? What helped it, what hindered it? What are the strengths and weaknesses of the enterprise?).

Analysis of the present helps determine what is currently happening at the enterprise and in what direction it is developing.

Future Analysis assesses whether the enterprise can achieve its goals, what opportunities will open up for it, what risks it will have to face.

All these types of analysis are carried out within the framework of the controlling system. Based on the analysis, recommendations are developed for making management decisions. Taking into account the current situation, as well as future opportunities and threats, controlling determines what action alternatives the enterprise currently has and evaluates these alternatives from the point of view of achieving the enterprise's goals. Based on such recommendations, the manager can act meaningfully.

Thus, the main task of controlling is to aim the enterprise management system at achieving its goals.

Therefore, controlling is a complex structure that combines such diverse elements as setting goals, planning, accounting, control, analysis, managing information flows and developing recommendations for making management decisions.

Due to its integration, controlling provides a synthetic, holistic view of the enterprise’s activities in the past, present and future, an integrated approach to identifying and solving problems facing the enterprise.

1.4. Controlling as an integrated management function

Controlling is designed to ensure the following functions:

Information and analytical support for management decisions at all levels of management;

· coordination of management activities to achieve multi-level goals of the construction industry;

· implementation of the principles of a unified information policy, including the integration of all sources of information and information processes;

· continuous improvement of the management process aimed at meeting the needs of consumers of construction products and services while reducing their costs.