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

The control process consists of setting standards, measuring the results actually achieved, and making adjustments if the results achieved differ materially from the established standards.

One of the most important reasons for the need for control is that any organization, of course, must have the ability to fix its errors in time and correct them before they damage the achievement of the organization's goals.

The main means of exercising preliminary control is the implementation (not the creation, namely the implementation) of certain rules, procedures and lines of conduct.

In organizations, pre-control is used in three key areas - in relation to human, material and financial resources.

Human resources. Preliminary control is achieved through a thorough analysis of those business and professional knowledge and skills that are necessary to perform certain job duties and the selection of the most prepared and qualified people.

Material resources. Control is carried out by developing standards for minimum acceptable quality levels and conducting physical checks for the compliance of incoming materials with these requirements.

Financial resources. The most important means of preliminary control is the budget. It gives confidence that when an organization needs cash, it will have it. The budget does not allow the organization to exhaust its cash to the end.

Current control is based on the measurement of the actual results obtained after carrying out work aimed at achieving the desired goals. In order to carry out current control in this way, the control apparatus needs Feedback.

The final control is used after the work is done. It has two important features:

1) the final control gives the management of the organization the information necessary for planning if similar work is supposed to be carried out in the future;

2) promotes motivation.

There are three distinct steps in the control procedure:

Development of standards and criteria;

Comparison of real results with standards and criteria;

Taking necessary corrective action.

All feedback systems

1. Have goals.

2. Use external resources.

3. Convert external resources for internal use.

4. Watch for significant deviations from the intended goals.

5. Correct these deviations in order to ensure the achievement of goals.

Standards are specific goals against which progress is measurable.

The performance indicator specifies exactly what must be achieved in order to achieve the set goals. Metrics like these allow management to compare what they actually did with what they planned and answer the following important questions: What do we need to do to achieve our planned goals? What remains undone?

Step One of the Control Process: Set Standards and Establish Performance Metrics

At the second stage of control, the scale of permissible deviations is determined, within which the deviation of the obtained results from the planned ones should not cause alarm.

The third stage: it is necessary to choose an appropriate course of action and eliminate deviations.

To be effective, control must be economical. One way to possibly increase the economic efficiency of control is to use the method of control by exclusion.

The principle of exclusion is that the control system should be triggered only when there are noticeable deviations from the standard.

No matter how well the plans are made, they usually cannot be carried out as intended. The future cannot be predicted with absolute accuracy. Unfavorable weather conditions, industrial and transport accidents, sickness and dismissal of employees, and many other reasons that we discussed at the beginning of this chapter, disrupt our plans. These violations, first of all, must be detected using the control system. For example, you need to regularly - once a day, week or month - return to the plan and identify unwanted deviations from the planned.

There are two main approaches to deviations. First, you can strive to return to the planned trajectory of movement. This will require additional resources - material, human, financial. Sometimes such resources are created according to plan, anticipating the possibility of complications in advance. A vivid example is the cosmonauts' backups. But we have to put up with the fact that in a favorable environment, such resources will "idle". Secondly, the plan itself can be changed, replacing the outlined milestones with others that are realistically achievable in the current situation. The possibility of such an approach depends on how important the plan is for the company - whether it is a "law" or only a "guide to action" that sets the desired direction of movement.

The manager is responsible for monitoring the implementation of previously made decisions, not only included in the plan, but also operational, current. Partial control is carried out in the course of meetings and approval of documents. But this is not enough. When planning his own work, the manager should provide for regular checks on the activities of his subordinates, not only members of his team, but also everyone else. Both official reports and attestations, and informal conversations can be used. It should be noted that a conversation with a manager who is several steps higher on the hierarchical ladder has a great positive impact on the employee. In the UK, it is considered CEO should talk to each employee at least once a year. Unfortunately, such interviews are not accepted in Russia.

There are three aspects of managerial control:

setting standards - the precise definition of goals that must be achieved in a certain period of time. It is based on the plans developed during the planning process;

measuring what has been achieved over the period and comparing what has been achieved against expected results;

preparation of necessary corrective actions.

The manager must choose one of three lines of action: do nothing, eliminate the deviation, or revise the standard.

The control technology is carried out according to the following scheme:

choice of control concept (system, process, private check);

determination of control objectives (expediency, correctness, regularity and effectiveness of control);

establishment of control standards (ethical, industrial, legal);

choice of control methods (diagnostic, therapeutic, preliminary, current, final);

determination of the volume and area of ​​control (continuous, episodic, financial, product quality).

The organization of effective internal control is a complex multi-stage process, including the following steps:

1. Analysis and comparison of the goals of the company's functioning determined for the previous business conditions, the previously adopted course of action, strategy and tactics with the types of activity, size, organizational structure, as well as with its capabilities.

2. Analysis of the effectiveness of the existing management structure, its adjustment. Regulations on the organizational structure should be developed, which describe all organizational units with an indication of the administrative, functional, methodological subordination, the direction of their activities, the functions that they perform; established the rules of their relationship, rights and responsibilities; the distribution of types of products, resources, management functions for these links is shown. The same applies to the provisions on the various structural units (departments, bureaus, groups, etc.).

3. Development of formal standard procedures for control over specific financial and business transactions. This allows you to streamline the relationship of employees regarding control over financial and economic activities, effectively manage resources, assess the level of reliability of information for making management decisions.

The most important place in the company's management system is control over strategic decisions. This refers to finding out to what extent the decision leads to the achievement of the company's goals. In practice, we are talking about the formation of a modern controlling management system.

To make a decision on control and organization of control processes, a number of criteria may be important: its effectiveness, the effect of influencing people, the tasks of control and its boundaries.

Word " control", like the word " power”, generates, first of all, negative emotions. For many people, control means, first of all, restriction (like a chain for a dog), coercion, lack of independence, etc. - in general, everything that is directly opposite to our ideas about the freedom of the individual. As a result of such a stable perception, control is one of those management functions, the essence of which is most often misunderstood. If you ask what control means for a manager, then most often people will answer you - this is what allows you to keep employees within certain limits. In principle, this is true. One of the aspects of control really is to enforce obedience to something. However, to reduce control simply to some kind of restrictions that exclude the possibility of actions that harm the organization and force everyone to behave in a strictly disciplined manner would be to lose sight of the main task of management.

Control- is the process of ensuring that an organization achieves its objectives, including:

Neither planning, nor the creation of organizational structures, nor motivation can be considered completely in isolation from control.

Control is the process by which the management of an organization determines whether its decisions are correct and whether they need to be corrected.

It is necessary to detect and resolve problems before they become too serious.

Why is control necessary?

Plans and organizational structures are just pictures of what the future of management would like to see. Many different circumstances can prevent the plan from being realized.

Even the best organizational structures have their flaws.

People are not computers. They cannot be programmed to perform any task with absolute precision.

Any organization certainly must have the ability to fix its mistakes in time and correct them before they damage the achievement of the goals of the organization. The control function allows you to identify problems and adjust the activities of the organization before these problems develop into a crisis.

The need to determine the areas of activity of the organization that most effectively contributed to the achievement of its overall goals

Types of control

• preliminary control;
• current control;
• final control.

All these types of control are similar in form of implementation, since they have the same goal: to help ensure that the actual results obtained are as close as possible to the required ones. They differ only in the execution time.

Preliminary control

Carried out before the actual start of work.

In organizations, preliminary control is used in relation to human, material and financial resources.

Preliminary control in the area human resources is achieved in organizations through a thorough analysis of the business and professional knowledge and skills that are necessary to perform certain official duties and selection of the most prepared and qualified people. In order to make sure that the hired workers will be able to perform the duties assigned to them, it is necessary to establish a minimum acceptable level of education or work experience in this field and to check the documents and recommendations submitted by the hired. In many organizations, the preliminary control of human resources continues after they are hired during the course of training. Training allows you to determine what additionally needs to be added and management team, and ordinary performers to the knowledge and skills they already have, before starting the actual performance of their duties. A pre-training course increases the likelihood that hired workers will work effectively.

Preliminary control in the area material resources carried out by:

developing standards for minimum acceptable quality levels and conducting physical checks for the compliance of incoming materials with these requirements;

ensuring stocks of material resources in the organization at a level sufficient to avoid shortages.

Preliminary control in the area financial resources is to ensure that when an organization needs cash, it will have it. The most important means of preliminary control of financial resources is the budget. Budgets also set spending limits and thus prevent any department or organization as a whole from running out of cash.

current control

It is carried out directly in the course of work. Most often, his object is subordinate employees, and he himself is traditionally the prerogative of their immediate superior.

Current control is not carried out literally simultaneously with the performance of the work itself, but is based on the measurement of the actual results obtained after the work is carried out, aimed at achieving the desired goals.

In order to carry out current control in this way, the control apparatus needs feedback - a system for obtaining data on the results obtained.

Most organizational feedback control systems are open (non-closed) systems. An external element for such systems is the head-manager, who regularly influences this system, making changes both in its goals and in its functioning. It is perfectly acceptable to view management primarily as an attempt to ensure that the organization functions as a system with effective feedback, i.e. as a system that provides output characteristics at a given level, despite the influence of external and internal deflecting factors.

Final control

It is carried out after a certain time after the end of the work.

Final control functions:

providing the management of the organization with the information necessary for planning if similar work is expected to be carried out in the future. By comparing actual and required results, management is better able to assess how realistic their plans were. This procedure also allows you to get information about the problems that have arisen and formulate new plans so as to avoid these problems in the future;

improvement of motivation. If the management of an organization associates motivational rewards with the achievement of a certain level of performance, then it is obvious that the actual performance achieved must be measured accurately and objectively. It is necessary to measure performance and give appropriate rewards "in order to formulate future expectations that there is a close relationship between actual results and rewards."

Control process

The control process includes three stages:

development of standards and criteria;

measurement of results achieved and their comparison with established standards;

taking the necessary corrective actions if the results achieved differ materially from the established standards.

Development of standards and criteria

This stage of the control procedure provides for the determination of:

performance indicators;

scale of permissible deviations.

Standards are specific targets for which progress is measurable. These goals clearly grow out of the planning process.

An example of a target that can be used as control standards would be to make a profit of $1 million in the next year.

Performance indicators are a set of specific criteria (in this case, a profit of $ 1 million and a time period of one year), the analysis of the values ​​of which allows you to evaluate the degree of performance.

It is relatively easy to establish performance metrics for things like profit, sales, material costs because they are quantifiable.

However, some important goals and objectives of organizations cannot be expressed in numbers. For example, it is very difficult to quantify the increase in morale considered as a goal by assigning a numerical value to one or another level of morality or by expressing it in terms of an equivalent amount of dollars.

But organizations that operate effectively tend to get around the difficulties associated with quantifying goals, and they succeed.

For example, information about the spiritual level and condition of workers can be obtained through various surveys and surveys.

Or, for example, a low number of layoffs can be used as a measure of performance in setting job satisfaction standards.

With the exception of a few special cases, it is rarely necessary for organizations not to deviate one iota from the goal. In fact, one of characteristic features A good control system standard is that it contains realistic tolerances.

Scale of tolerances - the range within which the deviation of the obtained results from the intended ones should not cause alarm.

To be effective, control must be economical. The benefits of a control system should outweigh the costs of running it. The costs of the control system consist of the time spent by managers and other employees collecting, transmitting and analyzing information, as well as the costs of all types of equipment used to implement control, and the costs of storing, transmitting and searching for information related to control issues. .

The main problem is to identify truly important deviations. Converting them directly into a monetary equivalent, although quite obvious, is not always justified.

For example, it means nothing to General Motors if weekly sales are $1 million below the projected amount. But if General Motors fails to control the quality of a 50-cent part, it will subsequently be forced to take hundreds of thousands of cars already sold for revision.

Measurement of achieved results and their comparison with established standards

Activities carried out at this stage of control include:

measurement of results and comparison of deviations from planned indicators with their allowed values;

transmission and dissemination of information;

evaluation of information.

Measuring results

An important task is to ensure that the speed, frequency and accuracy of measurements are consistent with the activity to be monitored. AT commercial activities the purpose of measurements is to increase profits, not to establish exactly what is actually happening.

Example. Most organizations do not conduct inventory counts very often. If the manufacturer recalculates the stock of materials every day, he will know exactly, for example, how much he loses due to theft. But the company in this case will not be able to do anything else, because all its time will be busy with calculations. Therefore, most manufacturers conduct large inventories, approximately once every six months. They know from experience that losses from theft will be within tolerance over this period.

Banks, on the other hand, count their earnings every day, because money is an unusually attractive item to steal. However, careful audit checks they carry out all their accounting records quite rarely.

Transfer and dissemination of information. In order for the control system to operate effectively, it is necessary to communicate both the established standards and the results achieved to the relevant people in the organization. It is also desirable to be fully confident that the established standards are well understood by employees. This means that there must be effective communication between those who set the standards and those who must fulfill them.

The main difficulties that arise in the way of collecting and disseminating control information are related to various communication problems. While some of the data is collected and processed by a computer, most of the information must be processed by a human. The presence of a person in this chain is associated with a possible distortion of information, on the basis of which decisions in the field of control should be made.

In recent years, very great success has been achieved in the dissemination of information of an exclusively quantitative nature. Now the manager has the opportunity to obtain important information in a synthesized form with the necessary comparisons already made almost at the time the initial data arrives.

The accounting and management information system also plays an important role in the internal control system, the presence of a brand such as SAP or Oracle is a positive signal for both investors and auditors.

Evaluation of information about the results. The purpose of this evaluation is to decide whether action is needed and, if so, how.

Actions

At this stage of the control process, the manager must choose one of three lines of conduct:

do nothing (if comparison of actual results with standards indicates that the set goals are being achieved);

eliminate deviation.

For example, the president of an industrial science-intensive firm replaced or fired three engineering executives over the course of four years. Each time he did this because the development process new products the company went badly. He never considered the possibility that the problem was caused by other factors, some of which were independent of the engineering manager. Subsequent analysis of the situation by the administration of the corporation that acquired the firm led to just such a conclusion. In her opinion, the problems arose due to a combination of various factors, including the existence of inappropriate informal norms, the absence of certain types of formal coordination, and the specific attitude of the president of the company to all this. These conclusions were confirmed by the fact that all three former directors made successful career as heads of engineering and technical departments in other industrial firms operating in the field of high technology.

Revise the standard (sometimes the standards themselves may not be realistic because they are based on plans, and plans are only projections of the future. When plans are revised, standards should also be revised).

For example, if almost all salespeople exceed their quotas by 50%, then this is probably too low a quota, and it cannot serve as a standard for acceptable performance .

Set meaningful standards that are perceived by employees.

People need to feel that the standards used to evaluate their performance truly reflect their work fairly and fairly. In addition, they must understand how and how they help their organization achieve its integral goals. If employees see that the established control standards are not complete and objective, or simply "catching fleas", then they may ignore them and deliberately violate them, or they will experience fatigue and disappointment.

Managers must also strive to ensure that the standards they set are sincerely accepted and approved by those people whose activities they will determine. As we have already noted, some authors believe that in order to increase the acceptability of standards, it is necessary that workers themselves take part in their development. In one of the studies, it was shown that the real participation of employees in the development of decisions and the formation of goals during the budget development stage led to a significantly more intensive involvement of employees in the work of the organization to achieve its goals. We will describe specific methods for engaging staff in standard setting when we consider performance management and zero-based budgeting.

Set up two-way communication

If a subordinate has any problems with the control system, then he should be able to openly discuss them without fear that the management will be offended by this. Any manager exercising control in an organization should discuss frankly with his or her subordinates what values ​​of expected results will be applied as standards in each area of ​​control. Such communication should increase the likelihood that employees will accurately understand the true purpose of control and help identify hidden flaws in the control system that are not obvious to its creators from the top management of the company.

Avoid excessive control.

Management should not overburden their subordinates with multiple forms of control, otherwise it will consume all their attention, and lead to complete confusion and collapse. The main question to ask when introducing any type of control is the following: “Is it necessary to prevent or prevent significant deviations from the desired results?” In addition, controllers - managers should not check the work more often and more carefully than necessary. Otherwise, for obvious reasons, it can just be annoying.

Set tough but achievable standards.

When designing control measures, it is important to take motivation into account. A clear and precise standard often creates motivation by telling employees exactly what the organization expects of them. However, according to the motivational expectation theory, people can be motivated to work towards achieving only those goals that they tend to consider realistic. Thus, if the standard is perceived as unrealistic or unfairly high, then it can destroy the motives of workers. Similarly, if a standard is set so low that it is not difficult to achieve it, this circumstance can have a demotivating effect on people with high level needs for high performance. A good manager senses differences in the needs and abilities of subordinates and sets standards based on those differences.

Reward for reaching the standard

If the organization's management wants employees to be motivated to give their best to the organization, they must fairly reward them for achieving established performance standards. According to expectancy theory, there is a clear relationship between performance and reward. If workers do not feel this connection, or feel that the reward is unfair, then their productivity may decline in the future.

Behavioral aspects of control

People are an integral element of control, as, indeed, of all other stages of management. Therefore, when developing a control procedure, the manager must take into account the behavior of people.

Deliberate appearance of control

The idea behind the desire to make the control process clear and visible is not to catch errors or fraud, but to prevent them. Managers hope that employees, knowing that controls exist and operate effectively, will consciously try to avoid mistakes, questionable transactions, and the like.

For example, every bank employee who carries out any transactions is warned in no uncertain terms that every dollar of the bank must pass through the accounts every day. Money accounts are often checked and rechecked by senior employees, as the warning said. Likewise, no one makes a secret of regular product quality checks in factories. Those employees of firms who have the right to issue loans or sign checks know for sure that all financial statements will be carefully checked by independent auditors.

By-products of the visibility of the operation of the control system are unintentional disruptions in people's behavior.

Control-Oriented Behavior

This is the tendency of employees to emphasize work in areas where measurements are taken, and neglect those where such measurements are not taken.

Subordinates usually do what the superiors want to see from them when checking.

The control system must be carefully designed with this effect in mind, otherwise it will direct employees to look good in control measurements, and not at all to achieve organizational goals.

For example, such a problem can sometimes arise if you evaluate the work of traveling salesmen only on the basis of their sales volume. Experienced salespeople know that a call to a place they already know is more likely to sell their product than a call to an unfamiliar place. Thus, if the dollar amount of goods they sold is the only measure of their performance, then salespeople will focus their efforts on customers they already know, not caring about prospects. If the organization's overall goals also include increasing its market share, which can only be achieved by attracting new customers, then it is obvious that such behavior of salesmen can lead to negative consequences. So, in particular, if competing firms successfully increase their market shares, then the share of this organization will progressively decrease.

Receiving unusable information

Control can encourage people to give organizations inappropriate information.

For example, managers may try to set low goals, increasing the likelihood of actually achieving them and receiving rewards during the debriefing period.

Coordination

Coordination- harmonization, harmonization (of concepts, actions, constituent parts something, etc.).
(Modern dictionary of foreign words.-M., 2001)

In control coordination- streamlining and coordinating the work of various elements of the system in the process of their joint activities, the central function of the management process, ensuring its continuity and continuity. The main task of coordination is to achieve consistency in the work of all parts of the organization by establishing rational connections (communications) between them.

The nature of these links can be very different, as it depends on the coordinated processes. The most commonly used are reports, interviews, meetings, computer communications, etc. With the help of these and other forms of communication, interaction is established between the subsystems of the organization, resources are maneuvered, unity and coordination of all stages of the management process (planning, organization, motivation and control), as well as the actions of managers, are ensured.

Regulations on the Department for Coordinating Document Flow and Controlling the Execution of Orders

Office of the Federal Treasury

I. General provisions

1. The Department for coordinating document flow and monitoring the execution of orders of the Office of the Federal Treasury (hereinafter referred to as the Department) is a structural subdivision of the Office of the Federal Treasury (hereinafter referred to as the Office), created in order to ensure the implementation of the powers of the Federal Treasury in the field of functioning of a unified system for organizing office work and archival support, organization and control of document flow, control over the execution of orders in the Federal Treasury.

The department is created and liquidated by order of the Federal Treasury.

2. The department is headed by a chief appointed to the position by order of the Federal Treasury.

3. The Head of the Department has deputies according to the staff list.

4. In its activities, the Department is guided by:

Legislation and regulatory legal acts Russian Federation;

Regulations on the Federal Treasury;

Regulations on the Administration;

By this Regulation.

II. Powers

5. The department exercises the following powers:

5.1. ensures the acceptance, accounting, registration, primary processing and preliminary consideration of incoming correspondence received by means of postal communications, courier communications and telecommunications, bringing incoming correspondence to the leadership of the Federal Treasury, structural divisions;

5.2. ensures the correctness of registration, registration of outgoing correspondence and prompt dispatch to its addressees;

5.3. ensures the preparation of draft instructions of the leadership of the Federal Treasury on the execution of documents;

5.4. provides interaction with the Federal State Unitary Enterprise "Post of Russia" on the organization of receiving and sending correspondence of the Federal Treasury;

5.5. on behalf of the leadership of the Federal Treasury, brings federal constitutional laws to the departments of the central apparatus of the Federal Treasury, federal laws, decrees, orders and instructions of the President of the Russian Federation, resolutions, orders and instructions of the Government of the Russian Federation, materials for consideration at meetings of the Government and the Presidium of the Government of the Russian Federation received by the Federal Treasury, materials of the State Duma, the Federation Council of the Federal Assembly of the Russian Federation, the Accounts Chamber of the Russian Federation, instructions from the leadership of the Federal Treasury on the specified documents;

5.6. organizes the work on compiling, coordinating and approving the consolidated nomenclature of cases of the central office of the Federal Treasury and ensures control over the acquisition and safety of completed paperwork of the documents of the Federal Treasury, organizes work on their accounting and use, conducts an examination of the value of documents and allocation for destruction of cases with expired storage periods;

5.7. ensures the safety of documents of a permanent storage period and documents on personnel in the central office of the Federal Treasury, the preparation and transfer of documents of the Archival Fund of the Russian Federation, formed in the activities of the Federal Treasury, for state storage in the State Archive of the Russian Federation;

5.8. organizes work on the preparation and transfer of cases of temporary storage periods for depository storage, ensures interaction

with the federal state institution "Center for Supporting the Activities of the Treasury of Russia" for the acceptance and transfer of archival documents of temporary storage periods of the central office of the Federal Treasury to the archive of the federal state institution "Center for Supporting the Activities of the Treasury of Russia", their storage, use and destruction;

5.9. ensures the reception, accounting and registration of oral and written appeals from citizens and organizations, organizes work on their consideration, summarizes information on the progress and results of consideration and sends information to the head of the Federal Treasury, the Ministry of Finance of Russia, the Office of the President of the Russian Federation for working with appeals from citizens and organizations , places on the official website of the Federal Treasury, and also registers, records and sends responses to requests;

5.10. submits to the head of the Federal Treasury and his deputies operational information, correspondence, instructions and other materials on which a decision is required;

5.11. communicates to the relevant structural subdivisions of the central office of the Federal Treasury the instructions and instructions of the head of the Federal Treasury, monitors their timely implementation, including summarizing information on the progress and results of the execution of instructions and informs the leadership of the Federal Treasury about this;

5.12. carries out registration, responsible storage and maintenance of a database in an automated document management system of orders of the Federal Treasury on core activities, administrative and economic issues and regulatory nature;

5.13. carries out work on registration, accounting and storage of concluded state contracts, agreements (agreements) on the placement of federal budget funds on bank deposits, bank accounts, on information support and interaction, cooperation, training and on-the-job training, as well as repurchase agreements;

5.14. carries out registration, accounting and storage of information and methodical letters of the Federal Treasury signed by the head of the Federal Treasury;

5.15. ensures the development and implementation of normative and methodological documents regulating office work in the Federal Treasury and provides methodological assistance in organizing document circulation and archival storage of documents in the central office of the Federal Treasury and territorial bodies of the Federal Treasury;

5.16. provides methodological support and control over the organization of the work of the automated document management system in the Federal Treasury;

5.17. organizes the work of the Central Expert Commission of the Federal Treasury (TsEK), prepares materials for consideration at the meetings of the TsEK;

5.18. develops and implements measures to reduce the workflow through the rational organization of forms and methods of working with documents, their unification and standardization;

5.19. provides, within the competence of the Department, timely and complete consideration of citizens' appeals and legal entities, preparation of responses to these appeals within the period established by the legislation of the Russian Federation;

5.20. provides organization in in due course office work in the Department, acquisition, storage, accounting and use of archival documents formed in the activities of the Department;

5.21. participates in the development and implementation of measures to ensure the regime of secrecy and protection of information constituting a state secret in the Department;

5.22. exercises other powers established by orders of the Federal Treasury.

III. A responsibility

6. Responsibility for the proper and timely fulfillment by the Department of the powers provided for by these Regulations lies with the head of the Department.

7. The head of the Department is personally responsible for:

7.1. exercising the powers provided for in Section II of these Regulations;

7.2. endorsed and signed documents;

7.3. timely, as well as high-quality execution of documents and instructions of the management of the Office;

7.4. preventing the use by employees of the Department of official information for non-official purposes;

7.5. observance of the Official Order of the Central Office of the Federal Treasury by the employees of the Department.

8. The responsibility of the employees of the Department is established by the official regulations.

Coordination and control in the management system. Information support of management.

Coordination and control run through all other management functions. Taking any management decisions, the manager must simultaneously think about how he will coordinate and control their implementation. In the practical task presented below, the control function is considered using the example of calculating indicators economic efficiency.

To control economic efficiency on a number of

enterprises introduced a methodology for calculating indicators: labor productivity; profitability of sold goods, products, works, services; return on assets; turnover of working capital.

The indicators were calculated based on the results of the year, according to the data of the first and second forms of the balance sheet.

Control, as a rule, is associated with power, "command", "catch", "convict", "grab". Such an idea of ​​control leads away from the main content of the control function.

The concept of "control" (verification) as a kind administrative activities goes beyond the concept of control. In addition, it includes the active activity of the manager - management.

In the most general way control can be defined as the process of measuring (comparing) the results actually achieved with the planned ones.

As can be seen from the definition, control has less to do with giving orders to employees and more to the procedure for assessing the success of the implementation of the plans outlined by the organization and meeting the needs of the internal and external environment.

The word "control" (from fr. controle- check) was originally used in accounting to reflect the practice economic activity organizations. It is this meaning that some of the managers and business theorists use.

The creation of all control systems should be based on the following basic requirements-criteria (Fig. 4.6):

1. publicity control- means that an indispensable condition for the successful operation of the organization (divisions, employees) is bringing the results of control to the control objects being checked;
2. control efficiency- the success, usefulness of control is determined (reduction of costs associated with the detection and elimination of deficiencies identified in the control process; reduction of control costs, personnel and control equipment costs);
3. effect on people- it turns out the question of what reactions the applied control technology causes: positive incentives or negative, stressful reactions (labor demotivation);
4. performance of control tasks- control should determine coincidences or deviations in the organization's management system; contribute to the elimination of deviations, the development of effective solutions;
5. defining the boundaries of control- control measures cannot be carried out without restrictions. The length of the checked segments should allow to detect deviations at the earliest stage. It is necessary to comply with the control norms determined by the current legislation;
6. systematic control- the assessment of the managed system should not be carried out occasionally, but systematically present at all stages and levels of management.

There are the following types of control.

Preliminary control. It resembles an iceberg, most of which, as you know, is hidden under water. This is because some aspects of control may be masked among other control functions.

Preliminary control is called because it is carried out before the actual start of work. The main means of exercising preliminary control is the implementation (not the creation, namely the implementation) of certain rules, procedures and lines of conduct.

In organizations, pre-control is used in three key areas: human, material and financial resources. In the field of human resources, control is achieved through the analysis of those business and professional knowledge and skills that are necessary to perform specific tasks of the organization. In the field of material resources - control over the quality of raw materials; in the field of financial resources, the preliminary control mechanism is the budget in the sense that it gives an answer to the question of when, how much and what kind of funds (cash, non-cash) the organization will need.

In the process of preliminary control, it is possible to identify and anticipate deviations from the standards at various points. It has two varieties: diagnostic and therapeutic.

Diagnostic control includes categories such as meters, benchmarks, warning signals, etc., indicating that something is not right in the organization.

Therapeutic control allows not only to identify deviations from the standards, but also to take corrective measures.

1. current control. It is carried out during the work. Most often, his object is employees, and he himself is the prerogative of their immediate superior. It allows you to exclude deviations from the planned plans and instructions.

In order to carry out current control, the control apparatus needs feedback. All feedback systems have goals, use external resources for internal use, monitor deviations from the intended goals, correct deviations to achieve these goals.

3. Final control. The purpose of such control is to help prevent errors in the future. As part of the final control, feedback is used after the work is done (with the current one - in the process of its implementation).

There are three distinct stages in the control procedure.

1. Stage A - setting standards

Standards are specific goals against which progress is measurable. These goals clearly "grow" out of the planning process. At the first stage, it is necessary to determine the time frame and the specific criterion by which the work is evaluated. This is efficiency. A performance indicator specifies exactly what must be achieved in order to achieve the set goals.

2. Stage B - comparison of the achieved results with the established standards

At this stage, the manager must determine how the results achieved meet his expectations. At the same time, one more very important decision must be made: how acceptable and safe the detected deviations from the standards are. This activity is most visible and consists in determining the scale of deviations, measuring the results of information transfer and its evaluation.

3. Stage B - taking the necessary corrective actions

Control, while important, can be quite costly. Therefore, the decision on which type of control to apply requires careful consideration. In this regard, when organizing and conducting control, a number of factors should be taken into account and the following questions should be answered:

Do employees understand the goals of the organization?

• Does the control system provide essential, rather than trivial, measurements?

Does the current control system provide managers with information on which to act within a reasonable time frame?

Although the final control is carried out too late to respond to problems at the time of their occurrence, firstly, it gives management information for planning if similar work is expected to be carried out in the future, and secondly, it contributes to motivation.

With the help of control in the organization, you can solve the following tasks:

Determination of the actual state of development of the organization;

Anticipation of errors and miscalculations in the process of implementation of control actions, identification of the conditions and causes of their generating;

Assessment of the quality and timeliness of the execution of orders issued by control system;

Identification of reserves and new opportunities for the development of the organization;

Identification of positive experience in solving managerial problems, taking into account the current situation, opening unused reserves;

Based on the results of the control, the provision of practical assistance to the controlled.

Information support for management is carried out by providing the necessary information to the required place on the basis of established procedures with a given frequency. in any organization there are data, information and knowledge stored on physical media and in the knowledge of employees. The information resources of the organization, stored on tangible media, are referred to as formalized, stored in the knowledge of employees - to non-formalized (Fig. 17.1). Part of the formalized information is drawn up in the form of documents (plans, applications, orders, reports, etc.) or has an undocumented form (sound information, computer programs, photo, film, video information, etc.).

In a broad sense, a document is understood as a material carrier with information recorded on it in any form-in the form text, sound recording, image and (or) a combination of them - which has details that allow its identification to be resolved, and is intended for transmission in time and space for public use and storage. In management practice, the term "document" is not defined so broadly. In this case, under document refers to an informational message in paper or electronic form, drawn up according to certain rules and certified in the prescribed manner, confirming any fact or right to something used for management.

Rice. 17.1. Information resources of the organization

Document flow- a system for creating, interpreting, transmitting, receiving and archiving documents, as well as monitoring their execution and protection from unauthorized access (i.e. procedures for generating and using documents for management).

Under procedure the conditional sequence of actions with documents is understood. The manager also uses undocumented information, for which appropriate procedures are established. In the information support of management, documents are distinguished:

o by name:

Instructions;

Telegrams, telephone messages;

Applications;

Orders, instructions, decisions, instructions, assignments, protocols;

prescriptions;

Notes, acts, receipts;

Characteristics;

Help;

Certificates, etc.;

o by type of material carrier:

Paper (written, graphic, etc.);

Electronic documents.

In development information support certain document complexes gradually developed - documentation systems, the main of which are: a system of management documentation, a system of supporting documentation, a system of documentation for the main activity, etc. The administrative documentation system (part of the management documentation system), for example, consists of documents fixing management decisions (decree, decision, order, instruction, instruction, instruction), and the supporting documentation system consists of documentation on accounting and reporting.

A variety of documents created in the organization, diverse in type and purpose, are intended both for the implementation of external relations and for use in its purely internal activities in all various aspects.

Thus, management information support is carried out within the framework of information system organization (information circuit) through the use of undocumented and documented information, as well as on the basis of non-formalized information resources(personal knowledge of employees) using special technologies for collecting, transmitting, storing, processing and presenting information (Fig. 17.2).

Rice. 17.2. Management information support

Information Support management activities should take into account the existing legislative and regulatory restrictions, the need for internal regulation, provide the necessary level of security when using technical means within the framework of the relevant information technologies and the level of information security.

The normative and methodological base of management information support is a set of laws, regulatory legal acts and methodological documents that regulate the technologies for creating documents, their processing, storage and use in the current activities of the organization.

The normative and methodological base of management includes:

o legislative acts of the Russian Federation in the field of information and documentation;

o decrees and orders of the President of the Russian Federation, resolutions and orders of the Government of the Russian Federation regulating the issues of working with documents at the federal level;

o legal acts of federal executive authorities (ministries, committees, services, agencies, etc.) of both industry-wide and departmental nature;

o legal acts of the representative and executive authorities of the constituent entities of the Russian Federation and their territorial entities, regulating the organization of work with documents;

o legal acts of a regulatory and instructive nature, as well as teaching materials on working with documents of institutions, organizations and enterprises;

o state standards for documentation;

o unified documentation systems;

o all-Russian classifiers technical, economic and social information;

o state system documentation management support (GSDM). Basic requirements for documents and documentation support services;

o regulations on the organization of archival storage of documents.

Control

The need for control

Control is the process of measuring and evaluating the actual trajectory of the organization and comparing it with the planned trajectory that allows you to achieve the goal.

The main stages of the control process are:

setting a normative trajectory or base for comparison, as well as the main time stages (control frequency);

identification actual values measured parameters (characteristics);

comparison of the actual values ​​of controlled parameters with the base (planned) values; analysis of the scale and causes of deviations;

· substantiation of the need to adjust the planned trajectory (comparison bases);

Implementation of measures that provide reasonable adjustments.

Control begins with the formulation of the mission of the organization, the definition of its goals, structure. The reasons for the deviation of the actual trajectory from the planned one include:

changes in the external environment (for example, the emergence of new priorities - the production of public goods, taking into account environmental requirements, new centers of growth);

Changes in the internal environment (changes in technology, organization structure, etc.);

The influence of the subjective factor: the difference in people causes their different reactions to certain events, which makes it difficult to predict the results.

The results of the control are used in making operational decisions until the process is completed. In this case, firstly, the actual state of the organization is determined and compared with the planned one. Secondly, the deviation from the planned path is estimated, including in time, including the lag or advance in development compared to the planned trajectory. For example, the organization's goal is to double sales of product A within two years. The planned trajectory provides for a 40% increase in sales in the first year, but in fact it grew by 60%. The reason for such a positive deviation may be a new segment of consumers of the product, not taken into account in the course marketing research. The results of the control allow you to adjust the initial goal in the direction of increasing sales or reducing the time to achieve the previously set goal.

Types of control

The main types of control are preliminary, current and final.

Preliminary control is carried out at the stage of developing plans and forming organizational structure. The accuracy of the implementation of certain rules, procedures, instructions for the development of plans, the formation of the structure of the organization is controlled.

Current control includes checking by the manager of the results of the work of his direct subordinates. The main task of such control is the timely detection of deviations of the actual trajectory (state) from the planned one (absolute and relative values) and providing feedback.

Rice. 2

At the final control, feedback is used after the work is completed, that is, information about the final result is transmitted. Is it possible to correct the identified errors, make the necessary adjustments if the work has already been completed? If not, why then the final control?

The information obtained during the final control is used in future periods - when a similar situation and tasks are repeated. When changing the situation, solving new problems, it is also necessary to take into account the experience already gained. This information should be taken into account in the organization of the motivation of performers.

Control process

The control process includes three main stages: setting standards, or bases of comparison; comparison of actual data with the base; matching actions.

The main requirement for standards is their certainty in terms of value (level) and time. With a long process, it is advisable to set standards broken down by time periods.

In the control process, direct (direct) and indirect assessments are used. In the latter case, distortions are possible. For example, in the structure of consumption of food products by the population, the share of potatoes and bread relative to meat products is increasing. This is not always due to a decrease in the price of bread and potatoes, or the love of the population for these products. On the contrary, the prices of potatoes and bread may even increase, but more slowly than the prices of meat products. Expensive products are being replaced by cheaper ones. Or another example is a decrease in employee turnover. What is the reason - improving the socio-psychological climate in the team, increasing the degree of job satisfaction? Or a general decline in production, rising unemployment and the fear of losing a job?

The objects of control at the stage of comparison can be current results and a reserve for the future. Often these points are contradictory. For example, the share price is determined by current results, depending on the amount of dividends paid. At the same time, it is known that a share is evidence of the shareholder's ownership of a certain share of the organization's property. And the increase in current payments leads to a slowdown in the growth of the value of this property.

Based on the results of the assessment and comparison, it is necessary to make a decision: what is more significant - the damage from the identified deviations and unused opportunities or the costs of responding to the identified deviations? Therefore, it is advisable to leave a certain "corridor of freedom" for controlled parameters and response to deviations that go beyond the boundaries of such a "corridor". For example, general meeting shareholders have the right to decide that any damage, regardless of its scale, is a reason for an extraordinary meeting of shareholders. However, the costs of holding assemblies can many times exceed the possible damage.

The effectiveness of control can be defined as the ratio of the effect (result) of control to the cost of its implementation. The total costs include the costs of measuring, comparing actual data with baseline data, and responding to identified deviations. Therefore, total control, especially with outdated equipment, low work culture, and weak motivation will have low efficiency. For example, with a wide range of raw materials and materials used, the cost of input control is very high. Therefore, selective quality control of raw materials, materials and semi-finished products is mainly carried out. Quantitative parameters controlled on the basis of current accounting, inventory.

The information received at this phase should be communicated to its consumers. They can be managers, employees themselves, analytical services, meetings of shareholders, tax authorities, statistical accounting system

Coordination and regulation

The essence of this function is to ensure the consistency of actions of all parts of the management system, maintaining, maintaining and improving the established mode of operation of the production mechanism.

With the help of this function, tasks related to the division of labor in the management apparatus and the ordering of the production system in case of deviation from the specified parameters are solved.

Goals of coordination and regulation - establishing interaction in work production units, managers and specialists, elimination of interference and deviations from the specified mode of operation.

Regulation is the activity of maintaining specified parameters in a dynamic production control system. It is determined by the task of maintaining a state of order, both in the production subsystem and in the control subsystem. This is exactly the function that connects the control system with the external environment.

Coordination is a function of the management process, which ensures, firstly, its continuity and continuity, and, secondly, the interconnection of all functions. The main task of coordination is to achieve consistency in the work of all parts of the organization by establishing rational connections and exchanging information between them.