NON-STATE EDUCATIONAL INSTITUTION

HIGHER PROFESSIONAL EDUCATION

"THISBI MANAGEMENT ACADEMY"

correspondence legal department

TEST

course: "Management"

on the topic: “Control in management. Types of control»

I've done the work:

student group 93/2

V.V. Chernova

Kazan, 2010

Control in management. Types of control

Firstly, control is one of the management functions, without which all other functions cannot be fully implemented.

Secondly, control is the process of ensuring that an organization achieves its goals.

Managers begin to exercise the function of control from the very moment when they formulated goals and objectives and created the organization.

There are two main control functions– Preventing crises and maintaining success.

First of these functions is designed to identify problems and provide an opportunity to adjust the activities of the organization before these problems develop into a crisis. Any organization must be able to detect its mistakes in time and correct them before they harm its activities and even more so hinder the achievement of goals.

Second of these functions is to actively support what is successful in the work of the organization. This function is designed to determine which areas of the organization's activities are most conducive to achieving its goals.

It is also important that in themselves the goals, plans and structure of the organization determine its direction of activity, distributing its efforts in one way or another and directing the execution of work. Control, therefore, is an integral element of the very essence of any organization.

The purpose of control is to prevent errors.

The need for control is caused by several circumstances:

a) in progress management decisions change external environment organizations. This change can make plans quite real at the time of their adoption unattainable in the process of their implementation due to changes in laws, technologies, social values, competitive conditions, etc. In order to be able to respond properly to these changes and their impact on the work of the organization, it is necessary to control its activities;

b) the functioning of the organization itself, its structure is changing, and in the course of implementing a management decision, it may turn out that this structure or other internal variables of the organization have ceased to correspond to the tasks of achieving its goals. This becomes clear in the process of control;

c) decisions are made by people who cannot be programmed with absolute accuracy for certain actions. Their activities also need to be monitored.

Distinguish between internal and external controls. Internal control takes place when its subject and object are in the same system, external - in different systems.

External control produced by the administration for example, by senior management - the president of the company, vice president, etc.) or special employees - controllers ( for example, authorities tax office, bank, technical inspections, sanitary and environmental organizations, etc. on the basis of applicable laws and regulations of the relevant authorities). The necessity and usefulness of external control is based on the fact that, firstly, people work better if they know that they are being observed. Secondly, based on the results of external control, employees are assessed and the rewards and punishments associated with it. Thirdly, external control means that management attaches special importance to this area of ​​activity, and therefore it is necessary to show more diligence in work, not least in order to attract the attention of superiors. Fourth, external control makes it possible to evaluate the activities of a structural unit not from the standpoint of its employees, but from the point of view of achieving the goals of the organization as a whole, solving its strategic tasks.

The internal control of the organization is provided by its own forces, it is performed by the performers themselves: they monitor their work and its results, make adjustments to their own activities as necessary.

When developing effective system internal control, the management of the enterprise, as a rule, pursues the following goals:

1. Providing reliable information for successful leadership enterprise and making effective management decisions. For example, when there are facts of a decrease in demand for manufactured products, it is necessary to provide management with information on the reasons for the fall in demand in a timely manner in order to make management decisions on how to take into account the wishes of buyers and coordinate activities in order to reduce costs.

2. Ensuring the safety of assets, documents and registers of the enterprise.

The tangible assets of the enterprise must be protected by a reliable system of control in order to prevent their theft, misuse or accidental destruction. Serious protection and control also require intangible assets (accounts receivable), important documents(agreements and contracts) and accounting registers ( main book and magazines). In connection with the development of computer systems, proper measures are required to ensure the safety of the volumes of information stored on computer media.

3. Ensuring efficiency economic activity in order to avoid involuntary costs in all areas of economic activity, as well as to prevent the inefficient use of all other resources.

4. Ensuring compliance with prescribed accounting principles. The internal control system should provide the necessary degree of assurance that officials and employees of the enterprise follow the requirements and rules fixed by the internal documents of the enterprise:

Regulations on the department, service, other divisions of the enterprise;

Job descriptions of managers, managers and specialists of the enterprise;

Order on accounting policy enterprises;

Orders and directives CEO(director), other managers.

5. Enforcement federal laws and other legal acts Russian Federation And local authorities authorities in the implementation of financial and economic operations.

For greater clarity, the classification of internal control is presented in Table 1.

Table 1

Classification of internal control.

So, let's take a look at some of the elements of the table above.

1. Forms of control. Firms widely use two forms of control - financial and administrative. Financial control is exercised by obtaining from each business unit financial reporting on the most important economic indicators activities according to standard forms, identical for local and foreign subsidiaries. The number of positions and the timing of reporting may vary. The focus is on indicators such as the level of profit, production costs and their relationship to net sales, the effectiveness of capital investments, the security own funds, financial condition etc. The analysis of these indicators is carried out separately for each responsibility center, as well as for the company as a whole. This control allows you to see the whole real picture of the state of production. And therefore, the quality of the decisions made and their timely execution ultimately depend on its effectiveness. Administrative control is designed to systematically monitor the implementation of current tasks, programs, plans.

2. By the time of implementation of control actions allocate preliminary, current and final control .

a) Preliminary control. This type of control is called preliminary because it is carried out before the actual start of work. The main means of exercising preliminary control is the implementation of certain rules, procedures and lines of conduct. For example, if you write clear job descriptions, effectively convey the wording to subordinates, recruit qualified people into the administrative apparatus of management, all this will increase the likelihood that the organizational structure will work as intended. In organizations, ex ante controls are used in three key areas − in relation to human, material and financial resources .

1. Give the types of control in management andreveal their role in management

IN management process after defining the mission and goals of the organization, developing plans, creating a structure, recruiting people, setting motives, effective control is necessary.

The main task of control in classical management as a type of management activity is to maintain the organization at the proper level, comparing the actual performance of its work with those established in the plans (standards).

Control can be thought of as a process that ensures that an organization achieves its goals.

To achieve the intended goals, the control process establishes the real state of affairs in the organization and identifies reserves, establishes and maintains feedback guides managers on what to focus on Special attention, stimulates performers to better work, plays a corrective role in further activities based on the results obtained.

It is believed that the control system should be implemented in accordance with the basic principles.

1. Control should be all-encompassing, that is, keep the main areas of activity in sight.

2. The entire staff of the organization or a significant part of it should be involved in control (self-control is better).

3. The control system should have a clear strategic focus.

4. The main goal of control is not to correct, but to prevent errors.

5. Control must be timely.

6. The control system must be economical and efficient.

7. Control must be carried out openly and publicly.

Control is classified according to application objects, their stages life cycle, by subjects, by intensity, degree of coverage.

In practice, there are three main types of control: preliminary, current and final.

1. Preliminary control This type of control, as the name implies, precedes the active work of the organization. The content of the preliminary control is to check the readiness of the organization, the production apparatus and the management structure for work, the quality of decisions made and the degree of perception by their performers.

In organizations, pre-control is used in three key areas: human, material and financial resources. In area human resources control is reduced to the analysis of business and professional knowledge and skills, knowledge of rights, duties, performance standards, incentive conditions. In relation to material resources, the availability of stocks of raw materials, materials, component materials, and guaranteed supplies are checked. In the field of financial resources, the means of control is the budget or estimate, which makes it possible to check the reliability of their sources and the validity of future expenses.

2. Current control 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 supervisor. Systematic analysis of the work of subordinates, discussion of emerging situations and proposals for improving work will eliminate deviations from established plans and actions.

To exercise current control, the manager needs feedback. In relation to the control process, it is nothing more than data on sufficient results; on the basis of its results, the manager sets the course and level of tasks performed, unforeseen problems and errors that arise, and adjusts his line of behavior so as to avoid deviations of the organization from successfully fulfilling its goals.

3. In practice, the type of final control is associated with an assessment of the achievement by the team of planned targets and involves a comprehensive analysis of not only the results for the past period, but also its weaknesses. The data of the final control provide the manager with information for drawing up the next plans.

There are three stages in the control procedure.

1. Development of standards and evaluation criteria. At this stage, the parameters of the functioning and development of the organization that need to be controlled are determined. In practice, such parameters take the form of standards and norms, such as specific consumption material resources, norms of cash costs, performance indicators.

2. Comparison of the achieved results with the established standards. The second stage of the control process is characterized by the fact that the manager must determine how the actual results correspond to his expectations, establish the degree of admissibility or relative safety of the detected deviations from the standards.

3. Taking the necessary corrective action - choosing one of three alternatives: do nothing, eliminate the deviation, or revise the standard.

The innovation process and the dynamics of the external environment are transforming enterprises in the context of globalization into increasingly complex systems, which require new methods to ensure manageability that correspond to the complexity of the external and internal environment enterprises.

New concepts in management are monitoring and controlling as functionally separate areas economic activity organizations related to the implementation of management functions.

Controlling is a new direction in the theory and practice of management, emerging at the intersection of economic analysis, planning, management accounting and management processes.

Monitoring is a set of observations and studies that determine changes in environment caused by human activity in order to timely assess emerging situations.

Undoubtedly, new concepts of controlling and monitoring will be used in future control systems, but the basis on which they are created will remain the same.

IN practical activities managers at all levels use all management functions. However, the time and effort spent on the performance of various functions to a large extent depend on the position of the manager on the career ladder. Managers top level most of the worker is spent on the implementation of planning and control functions, managers are more busy performing daily tasks, organizing the work of performers. As he advances in the service, he begins to put more effort into planning and less and less into organizing the work of workers.

2. Give a comparative description and name features bureaucratic and organic management structures

IN modern management There were two types of management: bureaucratic and organic. This division is based on specific features organizational structures, allowing to identify rational areas of their use and prospects for further development.

Bureaucratic management structures include the following types:

Linear organizational structure of management;

Functional organizational structure of management;

Linear-functional (staff) management structure;

Divisional organizational structures of management.

Linear structure is one of the simplest organizational structures of management and reflects the most common stage of the division of managerial labor. The essence of linear management lies in the fact that at the head of each unit is a leader, endowed with certain powers, who manages subordinate employees. The linear management structure (Fig. 1.) provides a direct impact on the management object and provides for the full implementation of the principle of unity of command. The leader is subordinate to the superior. At the same time, there is no staff of specialists to perform certain functions. Such a structure is organized only on vertical links through which all control commands pass.

Rice. 1. Scheme of the linear control structure

The linear management structure used in small organizations at the lowest level of management, performing elementary production functions, is harmonious and formally defined, but at the same time less flexible.

The advantages of a linear structure include: unity and clarity of management; no conflicting commands appear; fast decision making is provided; coordination of actions of performers; full responsibility of the head for the results of the activities of his link.

Disadvantages of a linear structure: the manager must have extensive versatile knowledge of all types of activities (economic, organizational, technical, social); lack of specialists in the implementation of individual management functions; the structure is less flexible and does not quickly take into account changing conditions.

Functionsonal organizational structure sometimes referred to as traditional or classical, due to the fact that it was the first structure to be developed and implemented.

In such a structure, management efficiency is increased by creating functional units, participating in the work qualified specialists, transferring to them powers and responsibility for the results of their activities, specializing in the implementation certain types works in unified system linear control (Fig. 2). Traditional blocks of the same profile unite specialists into specialized structural units- These are the departments of production, marketing, finance.

Rice. 2. Diagram of functional organizational structure management

Advantages: stimulates business and professional specialization; line managers are exempted from in-depth knowledge of each function; simplifies the work of line managers, increases specific gravity promising solutions.

Disadvantages: in a large organization, the chain of commands from the manager to the direct executor becomes too long; there is duplication in solving management issues.

Linear-functional structure(Fig. 3.) represents the result of the synthesis of the concepts of linear and functional structures. With linear functional management the line manager has a special headquarters, consisting of functional services and departments. These services do not have decision-making power and are advisory bodies. Offers functional divisions implemented through the channels of line managers.

The linear-functional structure also has its own positive sides and disadvantages.

Advantages: the possibility of a deeper preparation of management decisions and planned targets increases; created good conditions for professional and service growth of employees; released line managers from deep problem analysis.

Rice. 3. Scheme of a linear-functional (headquarters) organizational structure

Disadvantages: tendencies to perform only their functions are increasing; there is a tendency towards excessive centralization; there is a need to coordinate the work of functional services.

Essence divisional management is that key figures in the management of organizations are not the heads of functional units, but the managers of productive units. With the growth in size, the development of diversification, the expansion of product sales markets, the introduction of new technologies, the increase in the variability of the external environment in the organization, there is a separation of management units that specialize in types of goods (product structure), consumer groups (consumer-oriented structure), geographical areas (territorial feature) (Fig. 4.).

With this approach, each department forms its own functional control apparatus, which interacts with the central headquarters and the functional apparatus in the center. All this leads to an increase in hierarchy, complication of relations and connections in the management of production and economic activities.

It should be borne in mind that the product structure becomes useful if there is an objective need for the enterprise to coordinate various types of activities for the production of a product, as it allows you to achieve greater coordination of actions and more efficient service to the consumer of the product.

The territorial structure is useful for large organizations when similar business transactions are conducted in different regions.

Benefits: organization divisional structures focused on the development of new markets and new technologies; contributes to the growth of the organization, increases the independence and degree of responsibility of managers for their activities; creates good prerequisites for the expansion of knowledge and professional growth.

Disadvantages: there is a possibility of duplication of activities; lack of awareness and communication between experts various departments and central services.

1. Product structure

2. Customer oriented structure

3. Territorial organizational structure

Rice. 4. Types of divisional organizational structures

Organic management structures include the following types:

Project (program-target) organizational structure of management;

Matrix organizational structure of management;

Brigade organizational structure of management.

Under designstructure refers to a temporary organization created to develop projects covering any processes of purposeful changes in the system, for example, the modernization of production, the development of new products or technologies, the construction of facilities, etc. In the literature, project structures are sometimes called adhocracy organizational structures. This term is of Latin origin, which means special, created for a given purpose. Such an organizational mechanism is usually used in the aerospace, electronics, and aviation industries.

Project management comes down to defining its goals, forming a structure, planning and organizing the execution of work, and coordinating the actions of performers.

An important point in the creation of project structures is the acquisition of a special unit - a project team working on a temporary basis. The group includes the necessary, as a rule, highly specialized specialists, including those in management. The project manager is vested with full authority to solve the problems associated with the development and implementation of the project, and covers responsibility for planning, operational management, financing of all work on the project, and employee incentives.

The success of the project team will largely depend on the ability of the project manager to formulate the concept of managing the group, distribute tasks and responsibilities between team members, clearly identify priorities and resources, and establish close and friendly ties in the team.

When the project is completed, the group disbands, and the employees go to their previous jobs, others move to the project team. Under contract work, they are in accordance with the terms of the agreement.

Design structures are highly flexible, fairly simple and economical, and are highly adaptable to external changes. However, with the simultaneous development of several targeted programs by a group, resources are fragmented and the development of the organization as a whole becomes noticeably more complicated.

To ensure coordination problems in design organizations staff bodies are created from project managers or so-called matrix structures are used.

One of the most common types of project structures is matrix structure. It is an organization in which the linear-functional structure is complemented by special headquarters bodies that coordinate the existing horizontal ties for the implementation of the project, while maintaining the vertical relationships inherent in this structure.

In such a lattice organization, the members of the project team report not only to the project manager, but also to the head of those functional units in which they constantly work. At the same time, the project manager is endowed with the necessary authority to implement the management process and is responsible for the use of resources, the timing and quality of the work performed.

With such an organization, the project manager has to interact both with a permanent member of the group and with other employees of functional departments who report to him temporarily and for a certain range of problems. There are two options for the matrix structure: one with a specially created project management center ( targeted programs), the other without it. These options for matrix organizational structures can be detailed in relation to a specific project being developed.

Matrix structures allow you to quickly adapt to the changing internal and external conditions of the organization, aimed at raising the creative initiative of managers and specialists.

The main disadvantage of this type of structures is their complexity, which can give rise to various conflict situations, due to the fuzzy definition of the real powers of its managers.

basis brigade structure management is a group form of organization of labor and production, which is formed on the principles of autonomous work of a team, usually consisting of working specialists and managers from 5-7 to 20-25 people, independent in making decisions to coordinate activities horizontally (Fig. 5).

In the structure, hard connections are replaced by more flexible ones, employees from production departments, technological and management services are involved.

Fig.5. The structure of the organization, consisting of working groups (teams)

The brigade form of labor organization was brought to life in the 80s by the dynamic processes of product renewal and the emergence of new technologies, increased competition in the markets, and increased requirements for product quality and customer service. Brigade structures have been widely developed in leading American and Western corporations, which have created teams of various degrees of autonomy, working on the principle of project teams.

When forming brigade structures, preference is given to people with universal knowledge and skills that can provide interchangeability and flexibility when changing jobs. As a rule, each brigade is headed by a released leader, whose actions are determined by the concept group form, mutual assistance, interchangeability, active cooperation in the process of labor activity is encouraged.

In this structure, working conditions change, employees become interested in income, employees master various professions and skills, and their abilities develop more fully. Individual and collective responsibility for quality and end results reduces the need for strict control operations.

Task

In order to reduce labor costs for the search and preparation of information necessary for management, an automated Information system(AIS). Calculate the annual increase in profit, annual economic effect and the payback period of one-time costs for the creation of AIS (including the cost of the AIS project, the cost technical means for AIS). The initial data is given below.

1. Reducing labor costs for the search and preparation of information, T = 26,000 man-hours / year;

2. Medium wage one management employee, = 2210 thousand rubles / month;

3. An increase in the company's own income due to an increase in the quality of management decisions, D = 19.85 million rubles / year;

4. Current costs for the functioning of the AIS, A = 25.5 million rubles / year;

5. One-time costs for the creation of AIS K = 290 million rubles / year.

The annual fund of working time of one employee is assumed to be 1880 hours. When calculating the amount of reduction in operating costs for management current expenses on the functioning should be taken into account with a minus sign.

Solution

where is the annual increase in profit;

One-time costs for the development and implementation of activities.

Annual profit growth is determined by the formula:

where - an increase in the company's own income due to the implementation of the measure under consideration;

Reducing operating costs due to the implementation of the measure.

The payback period for one-time costs is determined by the formula:

where is the payback period of one-time costs for the development and implementation of the measure.

The reduction in operating costs due to the implementation of the measure is calculated by the formula:

The annual economic effect is determined by the formula:

We determine the payback period of one-time costs according to the formula:

Lliterature

1. Kabushkin N.I. Fundamentals of management. - Mn., 1999 ..

2. Guidelines to fulfillment control work in the discipline "Management" for students of the specialties "Economics and Management at the Enterprise" and "Economics and Organization of Production" of the correspondence form of education / Comp. A.K. Fedenya, L.Ch. Nalivaiko, D.M. Ragel, A.V. Shevchenko. - Minsk: BSUIR, 2003.

3. Fundamentals of management: Proc. Allowance / A.K. Fedenya. - Minsk: Bestprint, 2003.

Essence and content of control

Control is a process that ensures the achievement of the goals of the organization. Managers begin to exercise the function of control from the moment they formulated goals and objectives and created the organization. Control is an essential element of any organization.

Control should provide a correct assessment of the real situation and create the prerequisites for making adjustments planned in the development indicators of both individual departments and the entire organization. Therefore, control is one of the main tools in the development of decision-making policies that ensure the normal functioning of the organization and the achievement of its intended goals both in the long term and in operational management.

Control is one of essential functions management. The purpose of control is not to catch, convict or seize. The main thing that includes the function of control is to help employees achieve their goal or result.

Control in the conditions of market relations, when the disclosure of all the resources of employees is required, acts as a management tool and a motivator of high labor productivity. Responsible for control are immediate superiors. The control procedure is built along the chain of subordination (from senior to junior).

The control function is included in the scope of duties of the manager who is not subject to delegation, i.e. transfers to others. Control is a function of management, and therefore, manifests itself as continuous process management. In this regard, any manager must make sure that employees perceive the control procedure as a matter of course actions that have neither beginning nor end. The control function is aimed at identifying deviations in manufacturing process and timely rejection.

Control is the art of management and the manager cannot learn it only theoretically, he has to practically go through it.

In addition, the control system has a strong influence on people's behavior when the following requirements are met:

• Control should not be limited to incidents, i.e. there should be a continuous process of communication with employees and not on a case-by-case basis.
• Total control breeds negligence.
• Hidden control is annoying.
• Control not only your favorite area - the manager moves to the next stage of his career. You have to give your work to others. As a result - enhanced control of the receiver.
• Control is not pro forma.
• Do not control out of distrust. Suspicion indicates self-doubt.
• Don't keep your conclusions to yourself. Report the information received to the employee immediately.

Main types of control

There are three main types of control:

• Preliminary;
• Current;
• Final.

These types of control are similar in form of implementation, since they have one and the same purpose - to help ensure that the actual results achieved are as close as possible to those required. These types of control differ only in the method of implementation.

Preliminary control carried out before the actual start of work. The main means of exercising preliminary control is the implementation of certain rules, procedures and lines of conduct. In the organization, preliminary control is used in relation to human, material and financial resources.

current control- carried out in the course of work by subordinates by their immediate superior. This type of control is not carried out simultaneously with the execution of the work itself. It is based on the measurement of the actual results obtained after the stages of work aimed at achieving the desired success.

Final control- carried out after completion of work, and this species control has two important functions:

• The final control gives the management of the organization the information necessary for planning if similar work is carried out in the future. By comparing actual and required results, management will be able to assess how realistic their plans have been.
• The final control promotes motivation: if the management of the organization associates motivational rewards with the achievement of a certain result, then it is obvious that in fact achieved result should be measured accurately and objectively.

Control process

Structural conflict resolution methods include:

• Explanation of job requirements.
• Use of coordination and integration mechanisms that improve alignment between departments and individuals.
• Setting corporate goals.
• Using a reward system to reward avoidance behavior negative consequences conflict. These forms of work incentives include the following: the reconstruction of the work process, participation in decision-making, the development of a sense of ownership and a flexible working day.

Control is the process of evaluating and measuring the actual development of an organization and comparing it with plans. It is control that allows you to achieve specific goals.

The concept of "control" as a species administrative activities implies not only verification, but also management. Management control is a continuous process that includes the regulation and supervision of various activities in order to effectively perform specific tasks.

Effective control is possible only when it is combined with strategic planning. Thanks to him, monitoring of the implementation is ensured. strategic plans. Monitoring allows you to determine how well specific operations are performing and where changes need to be made to achieve the best results.

Thus, control is the process of comparing actual results with planned ones.

Control is a feedback function in the control process.

Control is the observation and regulation of the processes and activities of people in an organization in order to achieve planned goals. It is the process of ensuring that an organization achieves its goals.

The purpose of control is to provide managers with information to assess the implementation of the planned performance indicators of the organization and compliance with the developed plans in certain period time.

Control helps the organization to adapt to changing conditions, reduces cumulative errors.

Control in an organization can be focused on several areas of its functioning.

There are two criteria for defining these areas: resource and level.

Management, and hence control, includes the distribution and combination of the following main resources of the organization: material, human, financial and information.

The control of material resources includes the control of stocks of raw materials, materials, work in progress and finished products in the warehouse of the organization and in trade. These stocks should not be excessive in order to minimize losses from rising costs of storage, insurance, damage and theft, as well as from deadening some of the firm's capital that could be placed in profitable securities.

However, stocks must be sufficient to ensure the continuity of production and sale of products.

In addition, the control of material resources includes product quality control and specifications equipment.

The control of human resources includes the assessment and quality control of the selection, distribution of employees in the organization, their training and development, evaluation of activities and its results, levels of remuneration of personnel and its fairness.

Control information resources includes marketing and sales forecasts, production plans, analysis of the external environment, economic forecasts and public relations.

Financial resources are in the center of the figure, since all listed resources have valuation, in connection with which financial resources are interconnected with control over them. Financial resources are cash organizations that are formed during its formation and are replenished as a result of production and economic activities through the sale of goods and services, retired property, as well as by attracting external sources financing. They ensure the movement and use of all other resources in the organization.

Financial resources should be sufficient to ensure the ongoing functioning and sustainable development organizations in the long term.

Let's list the types of control in management. These include final, current and preliminary control. It should be noted that all the main types of control in management are closely interconnected with each other and are interdependent.

Preliminary control performs at the stage of planning and formation of the structure of the organization. Thanks to him, the accuracy of the implementation of specific rules, instructions and procedures aimed at developing plans and forming an organizational structure is monitored.

The main types of control in management, including preliminary control, has its own objects: human, material, financial resources and the time factor.

Current control - checking the actual results of work. Its main task is to timely identify deviations of the actual state from the planned one, as well as provide feedback.

The final control is carried out after the completion of certain works. The information obtained as a result of such control is used in future periods as accumulated experience and is taken into account when organizing motivations.

All main types of control in management include 3 stages:

setting standards;

comparison of standards;

actions depending on the results of the comparison.

Control methods in management directly depend on the nature of accounting and analytical operations, while being characterized by great diversity, since they cover almost all procedures and operations that are performed to achieve specific goals.

In other words, methods of control in management are ways of conducting control in an organization. We list the main methods of control that are used in organizations - the method of comparison, comparison of factors, the method of surveying processes, observations, surveys, etc. control management managerial strategy

We list the basic principles of control in management:

1. Compliance of control with the strategy of the organization. Control must

be directed to the strategic priorities of the company and its main areas of operation. All this should be reflected in the control standards.

2. The effectiveness of control is achieved through the correct

selection of control standards that adequately reflect the controlled subject. If this requirement is not met, then there is an unproductive expenditure of funds for the implementation of control. Incorrectly selected control standards do not provide a solution to a number of control tasks. Control becomes an end in itself.

3. Systematic control. control functions should be

integrated into all functions of the organization and be interconnected. When changing some elements, corresponding adjustments of others are necessary.

4. Adaptability of control. His ability is real

time to adjust to the changes taking place at the enterprise, taking into account the changed requirements for the parameters of the controlled object. Changes may relate to objects, standards of control, the timing of implementation and frequency of control, the choice of methods and means of control.

5. Optimal control. Its scope must be complete

solving specific problems. Excessive control entails inefficient spending of funds spent on the collection and processing of unnecessary information, remuneration of supervisory personnel. Excessive control causes distrust and irritates employees. Lack of control, in turn, leads to lost profits, unused reserves and inefficient use of resources.

6. The cost-effectiveness of control, since the task facing him,

produce a profit.

The listed principles of control in management are applied when deciding on the appropriateness of using a particular control system.

Control is the process of evaluating and measuring the actual development of an organization and comparing it with plans. It is control that allows you to achieve specific goals.

The concept of "control" as a type of administrative activity implies not only verification, but also management. it is a continuous process that includes the regulation and supervision of various in order to effectively perform specific tasks.

Effective control is possible only when it is combined with strategic planning. Thanks to him, monitoring of the implementation of strategic plans is ensured. Monitoring allows you to determine how well specific operations are performing and where changes need to be made to achieve the best results.

Thus, control is the process of comparing actual results with planned ones.

Let's list types of control in management. These include final, current and preliminary control. It should be noted that all the main types of control in management are closely interconnected with each other and are interdependent.

Preliminary control performs at the stage of planning and formation of the structure of the organization. Thanks to him, the accuracy of the implementation of specific rules, instructions and procedures aimed at developing plans and forming an organizational structure is monitored.

The main types of control in management, including preliminary control, has its own objects: human, and the time factor.

Current control - checking the actual results of work. Its main task is to timely identify deviations of the actual state from the planned one, as well as provide feedback.

Final control is carried out after the completion of certain works. The information obtained as a result of such control is used in future periods as accumulated experience and is taken into account when organizing motivations.

All main types of control in management include 3 stages: setting standards, comparison and actions depending on the results of comparison.

Control methods in management directly depend on the nature of accounting and analytical operations, while being characterized by great diversity, since they cover almost all procedures and operations that are performed to achieve specific goals.

In other words, in management, these are ways of exercising control in an organization. We list the main methods of control that are used in organizations - the method of comparison, comparison of factors, the method of surveying processes, observations, surveys, etc.

We list the basic principles of control in management:
1. Compliance of control with the strategy of the organization. Control should be directed to the strategic priorities of the company and its main areas of operation. All this should be reflected in the control standards.
2. The effectiveness of control is achieved through the correct selection of control standards that adequately reflect the controlled subject. If this requirement is not met, then there is an unproductive expenditure of funds for the implementation of control. Incorrectly selected control standards do not provide a solution to a number of control tasks. Control becomes an end in itself.
3. Systematic control. Control functions should be integrated into all functions of the organization and be interconnected. When changing some elements, corresponding adjustments of others are necessary.
4. Adaptability of control. Its ability to adapt in real time to the changes taking place at the enterprise, taking into account the changed requirements for the parameters of the controlled object. Changes may relate to objects, standards of control, the timing of implementation and frequency of control, the choice of methods and means of control.

5. Optimal control. Its volume should be complete to solve specific problems. Excessive control entails inefficient spending of funds spent on the collection and processing of unnecessary information, remuneration of supervisory personnel. Excessive control causes distrust and irritates employees. Insufficient control, in turn, leads to unused reserves and inefficient use of resources.
6. Profitability of control, since the task facing it is to make a profit.
The listed principles of control in management are applied when deciding on the appropriateness of using a particular control system.