The role and importance of the control function. Control as a function of management

Control is a management function, the task of which is the quantitative and qualitative assessment and accounting of the results of the enterprise; a process that ensures the achievement of the company's goals.

Control establishes the degree of conformity decisions taken the actual state of the management system, actually achieved results and planned goals, reveals deviations and their causes. Control is also called feedback. Influencing the control object, they receive information about the new state. The purpose of control is not to “catch”, “convict”, “seize”, the main thing is to assist employees in implementing the desired line of behavior. (The essence of control - Appendix No. 10).

The need for control (purpose):

Eliminates uncertainty.

No carefully designed plans and programs will be able to take into account everything that is needed. Control is needed in order to adjust the activities of the company and eliminate uncertainty:

Changing laws

Specialization and division of labor

Technology change

Wrong structure

Competition

Human resources

Crisis prevention.

Errors and problems that arise in the work are intertwined, if they are not corrected in time, with the help of control it is possible to fix errors and correct them before they harm the achievement of the organization's goals.

(If you button the top button of your jacket incorrectly, all the others will be buttoned incorrectly.)

Maintaining success.

Control reveals not only errors, but also success. It helps to determine which areas of activity are most effective.

Control "Trident":

1. Preliminary control - carried out before the start of work. These are treaties, standards, job descriptions. Resources are preliminarily controlled - human, material, financial.

2. Current control - the actual results of the work are measured, information is received, feedback from the performers is working, deviations are corrected.

3. Final control - the final results are recorded, movement towards the goal and deviations are evaluated, sanctions (reward or punishment) are determined.

Control requirements:

1. Strategic focus;

2. Focus on results;

3. Compliance with the case;

4. Timeliness;

5. Flexibility;

6. Simplicity;

7. Profitability.

Questions for consolidation:

1. What is the role of control in management?

2. What are General requirements to effective control?

3. What are the main types of control in terms of the time of their implementation in relation to the work performed?

4. Why is control necessary?

Choose one correct answer:

1. Control is:

A) The process of encouraging oneself and other people to act in order to achieve certain goals of the organization

B) The process that ensures the achievement of the company's goals

C) A set of processes performed over a certain period of time

D) What causes certain actions of a person

2. What control fixes the final results:

A) preliminary

B) Current

B) final

3. Under what control are the actual results of work measured,

Deviations are corrected:

A) preliminary

B) Current

B) final

4. What is the name of the control carried out before the start of work:

A) preliminary

B) Current

B) final

Control is the process of ensuring that an organization achieves its goals. Control is a continuous process coinciding in its development with the production cycle.

Control is very important for the successful functioning of the organization.

Without control, chaos begins and it becomes impossible to unite the activities of any groups.

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

Control is used to stimulate successful performance.

Control is necessary to deal with an uncertain situation, both internal and external. Uncertainty: changing laws, social values, technology, competitive conditions, etc.

Control prevents the occurrence of crises. The control function is such a characteristic of management that allows you to identify problems and adjust the activities of the organization accordingly before these problems develop into a crisis. Any organization must have the ability to fix its mistakes in time and correct them before they damage the achievement of the organization's goals.

Control supports everything that is successful in the activities of the organization.

Breadth of control. Control must be comprehensive.

Types of control:

Preliminary control 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. Preliminary control is used in three areas - in relation to human, material and financial resources.

Current control is carried out directly in the course of work. The object is subordinate employees.

The final control is based on feedback. Management systems in organizations have open feedback, that is, the manager, who is an external element in relation to the system, can interfere in its work, changing both the goals of the system and the nature of its work.

51. Main stages of control

There are three clearly distinguishable stages in the control procedure: the development of standards and criteria, the comparison of real results with them and the adoption of the necessary corrective actions.

Setting standards. Standards are specific goals against which progress is measurable. These goals grow out of the planning process. Targets that can be used as control standards have two important features. They are characterized by the presence of a time frame in which the work must be completed, and a specific criterion against which the degree of work can be assessed. For example: it is easy to establish performance indicators for such quantities as profit, sales volume, cost of materials, as they are quantifiable.

Comparison of achieved results with established standards. At this stage, the scale of tolerances, measurement of results, communication of information and its evaluation are determined. In accordance with the principle of exclusion, only significant deviations from the given standards should trigger the control system, otherwise it will become uneconomical and unsustainable.

Measuring the results to establish how well the set standards have been met is the most difficult and costly element of control. The measurement system should be appropriate for the type of activity that is being monitored.

Communication and dissemination of information plays a key role in ensuring the effectiveness of control. It is imperative that both the standards set and the results achieved be communicated to the relevant people in the organization. Such information must be accurate, arrive on time and be brought to the attention of those responsible for the site. There must be effective communication between those who set the standards and those who must meet them.

Evaluation of information about the results. The final stage of the comparison stage is the evaluation of information about the results obtained. Relevant information is information that adequately describes the phenomenon under investigation and is essential for making the right decision.

Taking necessary corrective action. The manager must choose one of three lines of action: do nothing, eliminate deviations, or revise the standard.

Do nothing. If the comparison of actual results with standards indicates that the set goals are being achieved, it is best to do nothing.

Eliminate deviations by improving the value of any internal variables of this organization, improving management functions or technological processes.

Revision of standards. Sometimes the standards themselves can be unrealistic, because they are based on plans, and plans are only projections of the future. When plans are revised, standards should also be revised.

1. The history of the formation and development of control and audit

Ever since the publication of the Supreme Manifesto on January 28, 1811, control (namely, state control) appeared in Russia as a separate, independent establishment within government controlled. At the same time, in fact, institutions with the functions of state control appeared in the country much earlier.

In the XV century. government yards appeared, which became the beginning of a centralized government system. In ϶ᴛᴏ time, the so-called orders were in charge of the money treasury - services that controlled state revenues and played the role of an intermediary between the supreme power of the king and local government. It was this system that lasted until the end of the 17th century.

In 1654, there will be a Counting Order, which acted to check, distribute regimental pay during the war. At ϶ᴛᴏ time, books of receipts and expenditures for 1653–1663 are delivered to him. And also the Counting Order is obliged to audit for 50 years “It is important to know that the big Treasury”. It must be remembered that such orders were established not only in the capital, but also in different territories. It should be noted that the Accounting Order received amounts from all over the state from those allocated for various departments and arrears of previous years. At the same time, this system turned out to be very confusing and complex.

Then the so-called Close Office appeared, which to a certain extent can be recognized as a control institution. It is worth noting that it was established in 1699 by Peter I. It was supposed to deliver “from all orders for the whole week a statement of what, where, what in the parish, in expenditure, and to whom what should be kept for what expense, ɥᴛᴏ Great Sovereign, those deeds were always known.

Instead of the previous orders, Peter I created 12 collegiums, of which half were of a financial and economic nature. The most important of them were three: the Chamber Collegium, which was in charge of state revenues and property; the Collegium of Staff, which was in charge of public expenditures; and the Revision Board, which oversaw the execution of income and expenditure estimates. And the Senate became the supreme body of control and revision at that time. In addition to ϶ᴛᴏmu, the state was divided into 45 provinces, and governors were placed at the head of each. The incoming fees were accepted by the treasurer, who kept them in a special zemstvo treasury and issued them according to appropriations.

The creation of the Senate was primarily of a control nature. And for the implementation of these duties, he demanded from the provinces genuine income and expenditure reporting. But for the first time it was not possible to verify this reporting, since the audit case seemed very difficult because of its novelty and the disorder of the reporting itself.

As a result of ϶ᴛᴏgo, on February 12, 1712, by decree, the case of ϶ᴛᴏ was transferred to the Chief Commissar of the Senate Chancellery, Prince. Do not forget that wadball. The case was handed over with precise instructions on the production of audits. It was also extremely important for him to observe whether there were “unwritten articles” in the income and expense books. At the same time, “Do not forget that wadball activity” lasted only about a year and was not successful.

In 1718, the Revision Board was established to "account all state revenues and expenditures." But later the position of the abnormality of the ϶ᴛᴏth audit institution became clear, since the reporting had to be delivered, as before, to both the Senate and the Audit Board.

Therefore, on January 12, 1722, it was decided by decree to subordinate the Revision Board to the Senate, which was then renamed the Revision Office of the Senate and in its ϶ᴛᴏ form received instructions for ϲʙᴏ their actions, which represented the first experience of a systematic presentation of the duties of state control and revision.

The instruction sets the principle of legality, i.e., the legal basis for operations for their production, as the main audit requirement for all operations of managers of treasury funds. But the audit work did not move forward, since the main causes of stagnation were not removed - the imperfection of local accounting and reporting and the insufficient number of personnel of audit institutions.

It is possible to single out the era of the reign of Empress Elizabeth Petrovna. Despite considerable attention to the external favorable state of public finances, expenditures and revenues did not lend themselves to even approximate accounting.

A new attempt to improve the audit case is being established. In 1775, the “Institution for the Administration of the Provinces of the All-Russian Empire” was published, which established state chambers, their duty was to audit the accounts of provincial institutions.

In fact, the state chambers performed the functions of local representations of financial authorities. There is an establishment of the states of ϲᴏᴏᴛʙᴇᴛϲᴛʙ of official officials. The provinces are subdivided into counties.

In each county, the ϲʙᴏth county treasurer is appointed - a financial official of the lowest degree. The term of appointment for this position is 3 years. Both accounting and reporting were streamlined at the same time, which contributed to the preparation of a more realistic budget.

On December 31, 1779, the Accounts Revision Expedition was created - the central institution of control. Its function will be the comparison of money and accounts. With the creation of the Expedition, the need for the Auditing Board disappeared. In 1781 the Collegium was abolished.

To late XIX in. thanks to the reform efforts of domestic patriotic statesmen, a very extensive system of provincial control chambers (61 chambers with about 4,500 people) was formed in Russia. In total, about 8,500 people were involved in state control of that period.

And what is characteristic: the control institutions were not subordinate to the administration of the provinces and other local authorities, and in the event of theft, embezzlement or other criminally punishable acts, the state control bodies initiated the issue of bringing the perpetrators to justice and themselves determined the amount of losses, to which the administrative department was obliged sue the accused in criminal court.

The history of the development and formation of control bodies can be visualized in the table.

Table 1.

2. Essence, role and functions of control in management

Control– ϶ᴛᴏ monitoring and verification system ϲᴏᴏᴛʙᴇᴛϲᴛʙ the process of functioning of the managed object to the adopted management decisions, determining the results of management actions on the managed object and deviations made during the implementation of these decisions.

There are more than 260 federal laws, decrees, ordinances in the country, in which control and supervisory activities are regulated. The transition to a market economy requires new approaches to management. Enterprises and firms are granted the right to act independently in ϲᴏᴏᴛʙᴇᴛϲᴛʙ and with the adopted accounting policy and international accounting and reporting standards.

Control at the enterprise (controlling) includes the current collection and processing of information, checking the deviations of the actual performance of the company from the normative or planned ones, and, more importantly, preparing recommendations for decision making.

Control reveals weaknesses entrepreneurial activity, allows you to optimally use resources, put in place reserves, and avoid bankruptcy and crisis situations. Control at the enterprise is included in the management process, setting goals, developing business plans, budgets, monitoring, operational work, deviations from the intended goals at all stages of the product's life: from its creation to implementation. We note the fact that in modern conditions, when creating new products, organizing work, research and development (R&D), obtaining achievements in science and technology, the role of control will increase.

The concept of "control in management" should be considered in three main aspects:

1. control as a systematic and constructive activity of managers, management bodies, one of their main managerial functions, i.e. control as an activity;
2. control as the final stage of the management process, the basis of which will be the feedback mechanism;
3. control as an integral part of the process of adoption and implementation management decisions, continuously participating in the ϶ᴛᴏm process from its beginning to completion.

Along with internal control, intra-company settlement, the creation of measures to limit the risk and security of the company's economic activity, it is of great importance in the financial and tax area in the modern environment, revision has as a tool of control. Non-payments, delays in wages, tax burden, inflation and instability of the economy in the country require radical measures from the state, which comply with international standards: checks of financial results, document flow rules and control accounting policy. These functions of control and revision in the country reveal firms hiding from tax payments, violations in the use of budgetary allocations. The filling of the budget and off-budget funds will allow timely payment of wages, pensions and scholarships, allowances, improve social assistance, adequately finance health care, education, law enforcement agencies and adequately finance.

The state controls enterprises of all forms of ownership with the help of effective forms of financial control.

object financial control acts as the budgetary and tax sphere and the budgetary process, as well as the entire process of financial and economic activity of subjects of market relations. This determines the great role and importance of financial control as the main element of state control and management.

The subjects of state financial control will be state bodies and structures of enterprises with state participation, organizations fully or partially financed from the budget, organizations and entrepreneurs in terms of paying taxes to the budget.

3. Types of control

Given the dependence on the subject of control, the following types of it are distinguished.

State financial control is an integral part state structure, one of the most important functions of governing the country, a prerequisite for the normal functioning of the financial and credit system. Its purpose is to control the execution of the state budget and extra-budgetary funds, the organization of money circulation, the use of credit resources, the state of the state internal debt, state reserves, the implementation of financial and tax benefits; as well as control over the timely and full receipt of all types of state revenues, the use of credit and borrowed funds to cover the state budget deficit, and the timely financing of social costs, incl. for wages, pensions, scholarships and other social benefits.

non-state financial control is necessary for the state as information on the performance of all enterprises for decision-making in the field of economy, budget policy and taxation. For this purpose, a new type of control has been created - audit. The audit is built on the principle of full cost accounting, carried out on the basis of an agreement between an economic entity and an auditor.

The purpose of the audit will be to express an opinion on the reliability financial reporting and ϲᴏᴏᴛʙᴇᴛϲᴛʙ and the accounting procedures for the legislation of the Russian Federation.

Given the dependence on who conducts the audit, the audit is divided into internal and external.

Internal audit is carried out by the internal audit service and is aimed at improving the efficiency of management decisions on the economical and rational use of enterprise resources in order to maximize profits and profitability.

External audit carried out by specialized audit firms.
It should be noted that the main task of this type of audit will be to establish the reliability and give an opinion on the financial report of the audited enterprise, as well as to develop recommendations for eliminating existing shortcomings.

To non-state control includes control by commercial banks, which in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with the current legislation are obliged to monitor the observance by clients of the procedure established by the state for conducting settlement and cash transactions and currency legislation.

In the case of a loan, control the solvency and liquidity of the client for a greater likelihood of repaying the loan with interest due on time. Such control by banks is an important element of credit risk management.

Public financial control is carried out by non-governmental organizations and individual individuals on the basis of voluntariness and gratuitousness. Public financial control can be attributed to control by trade unions. Trade union organizations exercise control exclusively indirectly, monitoring compliance with labor legislation, working conditions and wages at enterprises various forms property.

on-farm control is carried out by the financial and economic services of enterprises (accounting, financial departments, etc.) In the course of this type of control, issues related to the payment of taxes to the budget and tax planning can be checked using allocated budget funds.

Legal control is carried out by law enforcement agencies in the form of audits, forensic accounting expertise.

civilian control carried out by individuals when they are taxed by tax authorities, when compiling and submitting tax returns, as well as when receiving funds from the budget (wages, pensions, benefits, etc.)

4. Subject area of ​​inspections

The safety of budget money, their rational and targeted use is the main task facing state regulatory authorities. Therefore, budgetary control will be the main part of financial and economic control and represents the activities carried out by state bodies to verify the legality, expediency and efficiency of the use of monetary resources of the Russian Federation.

The tasks of budgetary control include:

1. ensuring the correctness of the preparation and execution of the budget;
2. compliance with tax and budget legislation;
3. control over the correctness of accounting and reporting;
4. verification of the effectiveness and targeted use of budgetary funds and extrabudgetary funds;
5. improvement of budgetary and tax discipline;
6. identification of reserves for growth of the revenue base of budgets of different levels;
7. control over the implementation of the mechanism of interbudgetary relations, the formation and distribution of target budget funds for financial support of the regions;
8. checking the circulation of budget funds and extra-budgetary funds in banks and other credit institutions;
9. suppression of illegal decisions on the provision of tax benefits, state subsidies, subventions, transfers and other assistance to certain categories of payers or regions;
10. detection of waste and financial abuse;
11. adoption of adequate measures of punishment for the guilty persons, carrying out preventive, informational and explanatory work in order to improve budgetary and financial discipline.

Based on these tasks, the system of control bodies of the Russian Federation is being formed and operates in the context of deepening economic reform. Financial control on the part of representative power is carried out by various parliamentary bodies, the control functions of which are discussed below.

AT last years a large number of various enterprises and organizations of non-state property arose. Basically, entrepreneurs do not have the necessary professional knowledge, sufficient organizational experience, moral qualities that allow them to evaluate decisions made not only from the standpoint of profit, but also from the standpoint of compliance with the law. The state cannot be indifferent to how things are done at enterprises and organizations of non-state form of ownership. First of all, the ϶ᴛᴏt sector has huge national wealth, which, to a large extent, was transferred to it from state ownership free of charge or at a preferential rate. Secondly, a significant part of non-state enterprises during the years of transition have not yet accumulated their own capital, and the existing financial base was created through operations in the financial and credit sphere and the mobilization of public financial resources in various ways, incl. unlawful. Thirdly, in the existing financial and banking structure, at large enterprises, financial and industrial groups, the state and citizens own a significant part of the shares. Based on all of the above, we come to the conclusion that it is extremely important to increase the effectiveness of state financial control and strengthen the bodies exercising it. Moreover, not only poorly performing organizations are subject to control, but also those with normal performance results, in order to prevent their bankruptcy and insolvency, which can lead to a wave of ruin of partners, suppliers, shareholders and customers.

It is important to note that one of the categories of entrepreneurs who are subject to financial control is ϶ᴛᴏ entrepreneurs without education legal entity, the so-called PBOYuL. Entrepreneurial activity will be an independent activity carried out at ϲʙᴏy risk, aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services.

5. The role and functions of control in economic management

The state influences the sphere of financial relations through tax policy, regulation of credit relations, regulation of the financial market.

The sphere of direct state financial management also includes control functions.

Formally, financial indicators will be the object of financial control, but since they regulate the process of formation, distribution, redistribution and use of financial resources, in fact, the entire process of production and economic activity becomes the object of financial control. Material published on http: // site
This determines the large role of control in the management system. Establishment of effective, systematically organized control at all levels is an important factor in the successful socio-economic development of the country.

There are more funds in the use and administration of the state than are mobilized in the budget. Therefore, it must have a legal basis and ϲᴏᴏᴛʙᴇᴛϲᴛʙa effective use all his means and control over how ϶ᴛᴏ is done. With all this, the state cannot be indifferent to how things are done at enterprises and organizations of non-state ownership. Based on all of the above, we come to the conclusion that the state should have such forms of financial control that would allow effective control of enterprises of all forms of ownership.

As experience shows, the weakness of state control has a negative impact on the entire management system, which will be one of the factors in the current difficult situation in the Russian economy.

Based on all of the above, we come to the conclusion that control will be the most important function of public administration. In a transitional economy, the role of control increases many times over. This is due to the fundamental feature of a market economy in comparison with the command-directive increase in the role of financial relations, the priority of controlling financial flows. On the present stage development of the Russian economy, the importance of control is growing from year to year, since in connection with the perestroika course of the country's policy, financial control was weakened. There are three main means of government influence on private economic activity:

1. taxes that reduce private income and, consequently, private spending;
2. costs that encourage firms to produce certain goods and services;
3. regulation or control that induces people to either continue or stop certain activities.

In addition to the rapid growth in costs and taxes, the number of laws and regulations governing economic activity is also increasing.

An effective control system in the context of the transition to a market economy is one of the main prerequisites for a qualitative transformation of the economic management process as a whole. It is important to note that one of the most important parts of the control system is financial control. Its functional purpose is to successfully implement the financial policy of the state, ensure the efficient use of resources in all areas of the economy and create conditions for effective state regulation of the market economy.

The law "On the federal budget for 2005" establishes that one of the main goals of economic policy will be to stop the recession of the economy and ensure economic growth. Intensive factors of economic growth, in particular, include an increase in the efficiency of economic activity based on the efficient use of resources and the use of a new (market) economic mechanism. In the conditions of an unstable economic situation, the most realistic way for Russian enterprises will be the path of internal reform.

6. Characteristics of effective control

The first and main condition for the effectiveness of financial control is to provide access to any necessary information about the real state or action of the controlled object. It is worth saying that for ϶ᴛᴏ it should be provided to offices:

1. the right of access to the necessary information, regardless of the stage of its formation and passage;
2. the right to unhindered access to any premises;
3. the right to seize documents if necessary;
4. sealing objects in the manner prescribed by law. Wherein, officials of the inspected subjects are obliged to create all conditions for the normal work of controllers.

The following requirement for the organization of financial control:

The constant adequate functioning of financial control bodies allows timely warning of the possibility of deviations, as well as their timely detection. In order to ensure consistency in financial control, it is essential to establish the frequency of audits and audits for the various budget recipients.

The experience of Swiss colleagues is indicative. Thus, the Swiss Financial Control Authority is granted by law the right to access information of a top secret nature. At ϶ᴛᴏm, it is specifically stipulated that in any case the secrecy of postal and telegraphic correspondence is guaranteed, and also that departmental regulations cannot serve as a basis for state bodies to refuse to provide such information to controllers.

The system of financial control should be built in such a way that it would be possible to flexibly adjust it to solve new problems arising from changes in the internal and external conditions of the functioning of the state, to ensure the possibility of its expansion and modernization.

It is important to know that the requirement of priority is of great importance in the organization of financial control, according to which the most important objects are checked first. There is no need for the control body to strive to control the entire financial and economic sphere of the state, but it is necessary to control those objects where it can manifest itself with the greatest efficiency and contribute to the maximum savings of state funds.

The effectiveness of control is directly related to the extent to which control activities are subject to regulations. Without regulation and application of standard solutions in one or another typical situation, the control organization will not be able to work smoothly in all its links. As far as the activity is subject to clear regulations, so much success can be expected from it. From all of the above, it follows that it is extremely important to carry out control on the basis of a clear interaction of all its bodies and a clear coordination of their efforts to solve problems.

The plans of the financial control authorities should not be prematurely known to the controlled or made public in order to avoid falsification of facts or other negative actions on their part. But in the process of control itself, in order to establish close contact with the employees of the audited enterprise and to reveal violations with their help, it is advisable to inform about the ongoing activities.

The costs of the functioning of the financial control system should not exceed the expected losses as a result of the absence of control measures.

This requirement implies the need for optimization organizational structure financial control, i.e., identifying and eliminating unnecessary links, the optimal combination of centralization and decentralization of management in the structure of bodies.

The combination of the above principles and requirements will be the basis for the functioning of the modern system of financial control in developed countries.

7. Legal regulation of control at the present stage

At the present stage, special attention is paid to the issues of improving the control system, and especially financial.

The subjects of control will be special bodies and organizations that are endowed with control functions.
It should be noted that the legislative authorities, tax and credit institutions, state committees, insurance organizations, departments local councils people's deputies, ministries and departments, financial services of enterprises, organizations, institutions, audit commissions in cooperative and public associations.

The legislative bodies of the country exercise control over the approval and consideration of the state forecast for the social and economic development of the national economy of the state budget by links budget system, reports on its implementation. The expediency of spending, as well as the legality and efficiency of the use of public funds, are controlled. Financial control is carried out by legislative bodies through committees and commissions, mainly through planning and budgetary and financial commissions.

Chambers of Control are also formed under the legislature.

It is possible to single out budgetary control, which contributes to the development of an optimal budget policy that ensures the maximum growth of state budget revenues and economic development.

As part of the apparatus of the ministries of finance, there are control and audit departments, and in the territorial financial bodies - the apparatus of the chief controller-auditor. Offices of controllers-auditors and control and revision departments carry out all types of audits of the production and financial activities of enterprises, organizations and institutions.

Credit institutions exercise control over the verification, issuance, security and collection of loans. State committees, state commissions, ministries and departments, departments of local Soviets of People's Deputies carry out control by a special audit apparatus. Internal financial control is carried out by structural divisions of enterprises and organizations. Basically, in organizations, at enterprises, financial control is carried out by chief (senior) accountants, employees of financial departments.

Not to mention the tax authorities. It is worth noting that they will be bodies of operational financial control. The system of tax authorities is headed by the State Tax Service. On the ground, tax inspectorates are subordinate only to the higher authority. tasks tax services will be:

1. ensuring the completeness and timeliness of making tax payments to the budget;
2. monitoring compliance with tax laws. Tax inspectorates simultaneously check the financial condition of enterprises and organizations, regardless of departmental subordination and their organizational and legal form.

At present, the control and audit bodies of the Ministry of Finance Russian Federation and the Prosecutor General's Office of the Russian Federation, the Ministry of Internal Affairs of the Russian Federation, the Federal Security Service of the Russian Federation, in order to increase the efficiency of organizing work to combat offenses in the economic sphere, interact on an ongoing basis on the organization, conduct and implementation of audit (inspection) materials, as well as the exchange information on strengthening the rule of law in the field of financial, budgetary and monetary policy of the Russian Federation, the development of joint methodological recommendations, instructions for the implementation of control functions, the adoption of joint measures for the uniform application of the financial, budgetary and currency legislation of the Russian Federation (It is worth saying - the provision on the procedure for interaction between control and audit bodies of the Ministry of Finance of the Russian Federation with the General Prosecutor's Office of the Russian Federation, the Ministry of Internal Affairs of the Russian Federation, Federal Service the security of the Russian Federation in the appointment and conduct of audits (inspections))

In ϲᴏᴏᴛʙᴇᴛϲᴛʙii with It is worth saying - the position under the control and audit bodies of the Ministry of Finance of the Russian Federation is understood as: Department of State Financial Control and Audit; control and audit departments of the Ministry of Finance of the Russian Federation in the constituent entities of the Russian Federation.

The Main Department of the Federal Treasury of the Ministry of Finance of the Russian Federation and the Department of the Federal Treasury of the Ministry of Finance of the Russian Federation for the constituent entities of the Russian Federation interact with law enforcement agencies within their competence.

The priority direction in the activities of the control and audit bodies in cooperation with law enforcement agencies will be control over the targeted and rational use and safety of funds federal budget, state off-budget funds and other federal funds.

When organizing and conducting audits, employees of control and audit bodies are guided by the Constitution of the Russian Federation, federal constitutional laws, federal laws, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, It is worth saying - the regulation on the Ministry of Finance of the Russian Federation, approved by the Decree of the Government of the Russian Federation of March 6, 1998 No. 273, orders, instructions, regulatory legal acts of other federal executive bodies. Sometimes it becomes necessary to obtain new information that was not investigated during the audit, then the law enforcement agency may, in the prescribed manner, apply to the control and audit body on the issue of an additional audit (inspection)

With ϶ᴛᴏm, the issue of sending specific inspectors is decided by agreement of the parties.

If the law enforcement agency fails to provide the conditions, the management of the control and auditing agency has the right to take a decision brought to the attention of the law enforcement agency to suspend the audit (inspection) both in general and its individual issues, until the obstacles are removed. It is worth saying that in order to strengthen control over the implementation of materials and the conduct of audits (inspections), law enforcement and control bodies, as part of the work of the interdepartmental group, quarterly conduct mutual reconciliations and clarify the results of joint activities.

Materials with the results of these reconciliations are sent to higher authorities as part of statistical (departmental) reporting. When considering this issue, it is also extremely important to highlight the fact that at present the Government of the Russian Federation expects to empower the Federal Service for Financial Markets with the powers of legal regulation, control and supervision in all sectors of the financial market, including in the insurance and banking sectors. It is about ϶ᴛᴏm that is mentioned in the Strategy for the Development of the Financial Market of the Russian Federation for 2006–2008. This document was approved by government decree on June 1, 2007.

The activities of the organization are influenced by numerous factors of the external and internal environment, the effect of which is almost impossible to foresee with a sufficient degree of probability, since the plans are not always implemented or cannot be implemented in the original version. In this case, the management has the opportunity to detect its own and personnel errors, as well as to determine whether the goals have been achieved, thanks to the performance of another management function, which is the control function.

Control is one of those management functions, the essence of which does not always have the correct interpretation. The word "control", like the word "power", most often causes negative emotions, as it is perceived primarily as a restriction, coercion. This is because control, as a function performed by a manager, consists in ensuring subordination to "someone" or "something". With the help of control, restrictions are established, due to which the possibility of actions harmful to the organization is excluded.

The main task of control is to set standards that should guide the performance of tasks, measure the actual results achieved and make adjustments if the results achieved differ materially from the original standards. Since control is an integral part of the management process, the performance of the control function by managers begins simultaneously with the performance of the planning function in the process of developing the goals and objectives of the organization.

Reasonable plans and organizational structures cannot always ensure the achievement of the set goals due to changes in laws, technologies, competitive conditions and other environmental factors. In order to respond to such changes, an organization needs an effective mechanism to assess the impact of change drivers in a timely manner. Such a mechanism can be created through control. Among the many factors of the internal environment a high degree uncertainties differ human resources, since they cannot be programmed to complete a task with absolute accuracy and determine the mechanism of people's behavior in the process labor activity not always completely successful. It is most problematic to predict the response of people to the introduction of new instructions and commands, the assignment of additional rights and obligations associated with changes in the organizational structure of management.

With the help of control, the manager can respond in a timely manner to changes in the behavior of people in the course of their work. The use of control mechanisms allows you to detect errors and problems that arise in the process of performing work, and, accordingly, subject the organization to adjustments before these problems develop into a crisis.

An example of the need for control is the countless failures of small firms, which are usually caused by a lack of understanding by managers of the importance of performing the function of control. In small firms, relationships are built mainly on trust in each other and there are no mechanisms for monitoring the progress of work, so the mistakes made, overlapping and growing, in most cases lead to serious financial losses. Crisis prevention is one of the main goals of control.

Control helps to determine which of the methods used to achieve the goals turned out to be the most effective (ineffective). Thus, the organization determines in which areas it should expand and in which it should curtail its activities.

Thus, control is a process that ensures the achievement of the goals of the organization. It is necessary to detect and resolve problems that arise before they become too serious, and can also be used to stimulate successful performance.

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

Managers begin to exercise the function of control from the very moment when they formulated the goals and objectives and created the organization, since control is necessary for the effective functioning of the organization.

Control function

This is such a characteristic of management that allows you to identify problems and adjust, accordingly, the activities of the organization before these problems develop into a crisis.

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

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• Introduction
• 2.3 Importance of control in the control system
• Conclusion
• Bibliography

Introduction

In modern conditions, characterized by increased competitive relations, large-scale dissemination of new resource-, energy- and labor-saving technologies, growing diversification and transnationalization of business, an increase in the share of large corporate-type non-governmental organizations in world industrial production and trade, the involvement of the largest corporate structures in all types of social management, there is a need to increase the attention of theorists and practitioners of corporate governance to control issues, since the future even greater complication of economic life will require new approaches to the development of adequate systems that can maintain order in the most complex economic systems.

The need for control is due to the following circumstances:

- Prevention of crisis situations. Thus, the control function is such a characteristic of management that allows you to identify problems and adjust the activities of the organization before these problems develop into a crisis situation;

- maintaining success.

It is control that can be considered one of the most important factors of successful activity, a guarantee of the quality of the organization's work. The efficiency of business functioning in modern conditions depends very much on the existence of an established management control system at the enterprise.

The object of this study is control as a function of management.

The subject of the study is the features of control as a management function.

The purpose of the study is to analyze control as a function of management.

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

- characterize control as a function of management;

- consider the concept and essence, stages, types of control;

- identify the role and functions of control in the management of the economy;

- characterize effective control;

- highlight the value of control in the control system.

In the course of the study, the method of theoretical research was applied:

- theoretical analysis of literature to substantiate theoretical and practical directions research;

- systematization, generalization.

The course work consists of an introduction, two chapters, a conclusion and a list of references.

Chapter 1. Theoretical basis control as a function of management

1.1 Control as a function of management

"Management" - the word English origin and means "to manage". general view management should be presented as the science and art of winning, the ability to achieve goals using labor, behavioral motives and the intellect of people. We are talking about a targeted impact on people in order to turn unorganized elements into an effective and productive force.

One of the main components that make up the content of management are functions. Thus, in order to perform this or that relatively simple work, it is necessary to determine in advance what you need to get as a result, how to organize the business, motivate and control its implementation. These are the control functions.

A function is a duty, a range of activities, an appointment, a role. This concept is used in all fields of knowledge and in all fields of activity. A function as a category of management characterizes an essential type of management activity or an objectively necessary type of relationship between people as an area of ​​manifestation of the essence of management.

Each management function is the scope of a specific management process, and the management system for a specific object or type of activity is a set of functions connected by a single management cycle. This is the essence of the process approach to the study of management functions.

Very often they talk about only four management functions - planning, organization, motivation and control.

Control is critical and complex function management. One of the most important features of control, which should be taken into account in the first place, is that control should be comprehensive.

Control is a fundamental element of the management process.

There are two directions: control to evaluate the result; control to take measures to correct significant deviations from the plan or adjust the plan itself.

There are the following types of control: preliminary, current, final.

Preliminary control. Carried out before the actual start of work. The main means of exercising preliminary control is the implementation certain rules, procedures and lines of conduct. Since rules and lines of conduct are developed to ensure the implementation of plans, their strict adherence is a way to make sure that the work develops in a given direction. In organizations, prior control is used in three key areas - in relation to human, material and financial resources. In the process of preliminary control, it is possible to identify and anticipate deviations from the standards at various points. That is, two types of it can be distinguished: diagnostic and therapeutic.

current control. As it actually follows from its name, current control is carried out directly in the course of 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 to internal use, monitor deviations to achieve these goals.

function control management view

Final control. The purpose of such control is to help prevent errors in the future. Although the final control is carried out too late to respond to problems at the time of their occurrence, firstly, it provides management with information for planning if similar work is proposed to be carried out in the future, and secondly, it contributes to 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.

In the control process, three stages can be distinguished: the development of standards and criteria, comparison of real results with them and the adoption of the necessary corrective actions.

In order for the control to perform its true task, i.e. to ensure the achievement of the goals of the organization, it must have several important properties: In order to be effective, control must be strategic in nature, i.e. reflect the overall priorities of the organization and support them. The ultimate goal of control is not to collect information, set standards and identify problems, but to solve the problems facing the organization. Control must be timely. Timeliness of control lies not only in high speed or the frequency of its implementation, but in the time interval between measurements or assessments that adequately corresponds to the monitored phenomenon. As a rule, effective control is the simplest control in terms of the purposes for which it is intended. The simplest control methods require less effort and are more economical. Too much complexity leads to confusion, which is synonymous with losing control of the situation.

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. Changing laws, social values, technology, competitive conditions and others variables environment can turn plans, quite real at the time of their formation, after a while into something completely unattainable.

Errors and problems that arise in the analysis of the situation within the organization are intertwined, if they are not corrected in time, with errors in the assessment of future environmental conditions and people's behavior. Thus, one of the most important reasons The need for control lies in the fact that any organization is certainly obliged to have the ability to fix its errors in time and correct them before they damage the achievement of the organization's goals.

Equally important is positive side control, consisting in the full support of everything that is successful in the activities of the organization. By comparing the actual results achieved with the planned results, the management of the organization is able to determine where the organization has succeeded and where it has failed. In other words, one of the important aspects of control is to determine which areas of the organization's activities most effectively contributed to the achievement of its overall goals. By determining the successes and failures of the organization and their causes, it becomes possible to quickly adapt the organization to the dynamic requirements of the external environment and thereby ensure the greatest pace of progress towards the fundamental goals of the organization.

Thus, the following conclusions can be drawn:

Control is a process that ensures the achievement of the goals of the organization. It is necessary to detect and resolve problems that arise before they become too serious, and can also be used to stimulate successful performance.

Control, as a management function, is focused mainly on the analysis of past activities, but the purpose of its use is to ensure the successful operation of the enterprise in the future.

For the effectiveness of the implementation of control, as a management function, it is necessary to ensure, first of all, not the search for errors and culprits, but the timely identification of relationships from planned targets and standards, which will allow taking adequate measures to eliminate them, aimed at achieving goals.

The business of the organization is influenced by numerous factors of the external and internal environment, the action of which cannot always be foreseen with a sufficient degree of probability. Plans don't always work out the way they were meant to. People do not always accept the rights and duties delegated to them. Management does not always manage to properly motivate people to achieve their goals. Environmental conditions change and the organization must adapt to them. Ignatieva, A.V. Management / A.V. Ignatiev. - M.: UNITI, 2011. - S. 217.

Management has a chance to detect its own and personnel errors, as well as to determine whether the goals have been achieved due to the performance of another management function of the control function.

Control is one of those functions of management, the essence of which is not always correctly understood by people. The word "control" as well as the word "power" most often evokes negative emotions, tk. perceived, first of all, as a restriction, coercion. And, really, control as a function that a manager performs is to ensure obedience to someone or something. With the help of control, restrictions are established, due to which the probability of actions harmful to the organization is excluded. However, this is only one aspect of control.

The main problem of control lies in the setting of standards that should guide the performance of tasks, measuring the actual results achieved and making adjustments if the results achieved differ materially from the established standards.

The performance of the control function by managers begins simultaneously with the performance of the planning function in the process of developing the goals and objectives of the organization. Control is an integral part of the management process in any organization. Control is a process that ensures the achievement of the goals of the organization. It is needed to detect and resolve emerging problems before they become too serious, and can also be used to stimulate successful performance. Vershigora, E.E. Management / E.E. Vershigora. - M.: Delo, 2012. - S. 175.

Managers begin to exercise the function of control from the very moment when they formulated goals and objectives and created the organization. Control is very important for an organization to function successfully.

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

Equally important is the positive side of control, which consists in the full support of everything that is successful in the activities of the organization. In other words, one of the important aspects of control is to determine which areas of the organization's activities are most effective. By identifying the successes and failures of an organization and their causes, we are likely to quickly adapt the organization to the dynamic demands of the external environment.

Well-thought-out plans and organizational structures cannot always ensure the achievement of set goals due to changes in laws, technologies, competitive conditions and other environmental factors. In order to prepare for and respond appropriately to such changes, organizations need an effective mechanism to assess the impact of these factors of change on them in a timely manner. Such a mechanism can be created on the basis of control.

Among the numerous factors of the internal environment, such a factor as the people working in the organization is especially distinguished by a high degree of uncertainty. They cannot be programmed to perform any task with absolute precision. It is not always possible to fully understand the mechanism of people's behavior in the process of labor activity.

It is even more difficult to predict the response of people to the introduction of new instructions and commands, the imposition of additional rights and obligations due to changes in the organizational structure of management.

With the help of control, the manager can respond in a timely manner to changes in the behavior of people in the course of their work.

The use of control mechanisms allows you to detect errors and problems that arise in the process of performing work and adjust the organization's business accordingly before these problems develop into a crisis.

A striking example of the need for control is the countless bankruptcies of small firms, the cause of which, as a rule, is a lack of understanding by entrepreneurs of the importance of performing the function of control. Maksimtsov, M.M. Management / M.M. Maksimtsov. - M.: UNITI, 2012. - S. 171.

In small firms, relationships are built mainly on trust between friends and there are no mechanisms for monitoring the progress of work, so the mistakes made, overlapping and growing, in most cases lead to serious financial losses. Crisis prevention is one of the main goals of control.

Control also helps to determine which of the methods used to achieve the goals were the most effective and which were unsuccessful, and, thus, firms determine in which areas they should expand and in which they should curtail their business.

1.2 Concept and essence, stages, types of control

Control- the process of ensuring that the organization achieves its goals, constantly comparing what is with what should be.

Functioncontrol - consistsinobservationperoccurringprocessesinmanagedobject,comparisonreallyachievedresultsWithplannedandidentifyingdeviations. This function is most closely related to the planning function, since it controls the organization's movement towards its goals. Control as a function of management is the relationship of goals, objectives, types and characteristics of this process.

Control- management activity, fixing the state of the control object at a given point in time.

Contentcontrolhowfunctionsmanagement consists in the timely detection of problems arising in the course of production and economic activities of management objects (deviations from planned targets, norms, standards) and changes in the external environment.

Control - complex function, including accounting, evaluation and analysis.

Complexitycontrolimplemented in the following areas:

- collection and systematization of information on the actual state of the activity and its results (accounting);

- assessment of the status and significance of the results of activities, identification of deviations from the standards - targets, standards (assessment);

- analysis of the causes of deviations and destabilizing factors affecting the performance results (analysis).

Meaningcontrolinsystemmanagement is that it:

- completesmanagerialcycleandconnectsresultsanalysisdeviationsfromdesiredstatesobjectcoeveryonemainfunctions management;

- producedadjustmentpreviouslyacceptedsolutionsplannedassignments,standards,indicatorsororganizationalconditionsthemexecution,those.carried outreverseconnectioninmanagerialcycle.

managerialcontroldirectedhowinside,Soandoutsideorganizations. The continuity of its activities requires that the control would be a continuous process as a whole, although in some cases episodic control is acceptable.

Controlclassified on objectsapplications, stagesthemvitalcycle, on subjects who carry it out; on intensity(normal or enhanced), degreecoverage(solid or selective), needdestructiontheseobjects(required or not).

In the control system, control performs the following main functions:

- diagnostic which helps to study the real state of affairs in the organization and identify reserves;

- communicative(establishment and maintenance of feedback);

- orienting what you need to pay special attention to;

- stimulating to more efficient and high-quality work, as its results may result in rewards or punishments;

- corrective based on the results obtained further work.

Mainobjectsintraorganizationalcontrol are: the most important characteristics of production, technical, human resources, financial condition, intermediate and final results of the fulfillment of planned targets, indicators of resource expenditure, economic efficiency, quality, stocks, losses, image, trade secrets, etc.

Control without which no organization can successfully function today, decidesinsystemmanagementseveraltasks.

Firstly, allows you to detect in advance in the internal or external environment of the organization factors that can have a significant impact on its activities, prepare as necessary and respond to them in a timely manner. It also helps to track the lack of clear trends in the development of the organization, their direction and depth and create more reasonable and reliable plans.

Secondly, control helps to timely identify violations and flaws, errors, mistakes, inevitable in the work of any organization, and promptly take the necessary measures to eliminate them.

Thirdly, the results of control serve as the basis for assessing the performance of the organization, the work of personnel for a certain period, the effectiveness and reliability of the management system.

Fourth control allows you to correct the current state of affairs, create the necessary prerequisites for stimulation.

Control is carried out in accordance with certain principles. First of all, it must be all-encompassing, that is, keep in view mainspheresactivitiesorganizationsandprocesses, flowing in it. This, of course, is not about totality, pettiness, the requirement to record any events - this is expensive and almost impossible. What is needed here is a reasonable, scientifically substantiated approach, which, at the same time, makes it possible to obtain a fairly complete and objective picture of the situation.

Such control is beyond the power of one person, or a small group of people. He needs attractthe wholestafforganizations orhissignificantpart, because bestcontrol- this is self-control performers interested in the results of their work. Therefore, it is necessary to "let go of the reins", to maximize the powers of people in the process of fulfilling their duties.

The term "management control" means constituent part enterprise management systems and a set of measures that are taken by employees of the organization endowed with special rights (or special unit- internal audit service, control and analytical department or other internal control service, which is a separate administrative unit and reports exclusively to the head of the enterprise).

When creating a unit that performs control functions, it is necessary to determine the scope of its tasks. Practice shows that the main tasks of units of this kind are:

- improvement of the existing system of accounting and reporting in order to improve rational use available resources;

- implementation of documentary control in order to verify the compliance of accounting processes with current legislation and accounting rules;

- checking the correctness of determining the cost of products (services rendered);

- prevention of abuses (by personnel, responsible persons) and sanctions (by tax and other external control bodies);

- analysis of accounting and tax reporting, control over the correctness of its preparation and timeliness of submission to the company's management for making effective and relevant management decisions. Bolshakov, A.S. Modern management: theory and practice / A.S. Bolshakov. - St. Petersburg: Peter, 2012. - S. 88.

Management control is one of the management functions, without which all other management functions cannot be fully implemented: planning, organization, leadership and motivation. Thus, planning must constantly take into account the real possibilities and changing conditions for the functioning and development of firms. Control is designed to provide a correct assessment of the real situation and thereby create the prerequisites for making adjustments to the planned development indicators, both for individual departments and for the entire company.

Therefore, control is one of the main tools for policy development and decision-making that ensures the normal functioning of the company and the achievement of its intended goals, both in the long term and in matters of operational management.

The control function includes: collection, processing and analysis of information on the actual results of economic activity of all divisions of the company, comparing them with planned indicators, identifying deviations and analyzing the causes of these deviations; development of measures necessary to achieve the intended goals. In this regard, control is considered not only as fixing deviations, but also as an analysis of the causes of deviations and the identification of possible development trends. The presence of deviations in one of the links may require urgent decisions regarding the operational activities of a particular unit. Gerchikova, I.N. Management / I.N. Gerchikov. - M.: UNITI, 2011. - S. 111.

An important function of managerial control is the development of a standard reporting system, verification of this reporting and its analysis both on the basis of the results of the company's business activities as a whole and each individual unit. Therefore, the implementation of the control function relies primarily on the organization of an accounting and reporting system, including financial and production performance indicators and their analysis.

Control is the process of ensuring that an organization achieves its goals. The control process consists of setting standards, changing the actual results achieved and making adjustments if the results achieved differ materially from the established standards.

Why is control necessary? Managers begin to exercise the function of control from the very moment when they formulated goals and objectives and created the organization. Control is very important if you want an organization to function successfully. Without control, chaos begins, and it becomes impossible to unite the activities of any groups. 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. This led Peter Drucker to say, "Control and direction are synonymous." Important is the positive side of control, which consists in the full support of everything that is successful in the activities of the organization. By comparing the actual results achieved with the planned ones, that is, by answering the question "How far have we progressed towards our goal?", the organization's management gets the opportunity to determine where the organization has succeeded and where it has failed. Goldstein, G.Ya. Fundamentals of management / G.Ya. Goldstein. - St. Petersburg: Peter, 2012. - S. 79.

Firms widely use two forms of control: financial (as the basis of general managerial control) and administrative. Financial control is carried out by obtaining financial statements from each business unit on the most important economic performance indicators in standard forms, identical for local and foreign subsidiaries. The number of positions and the timing of reporting may vary. As a rule, more detailed reporting is provided by large subsidiaries and companies located in important markets. It forms the basis for comparing actual indicators with planned ones. At the same time, the focus is on such indicators as the level of profit, production costs and their relation to net sales, the efficiency of capital investments, the provision of own funds, financial condition (solvency and liquidity), etc. The analysis of these indicators is carried out separately for each responsibility center (production - economic group, production department, subsidiary), as well as for the company as a whole. Bovykin, V.I. New management / V.I. Bovykin. - M.: Economics, 2011. - S. 77.

The centralized control system makes it possible to maintain a certain combination of centralization and decentralization in management, since it provides for the transfer of control over the operational activities of lower levels (production departments, subsidiaries, factories) to the heads of the relevant departments.

At this level, control over the compliance of economic results with the indicators planned in the current budget is carried out; a comparison of the volume of actual and planned sales; analyzes the change in the company's share in the market as a whole, and for individual products and market segments, the state of the portfolio of orders. Such control is usually called operational control (and also administrative, or tactical) in contrast to general, strategic control. Operational control is designed to systematically monitor the implementation of the production program, so it is usually combined with planning into a single function of operational management. At the same time, general managerial control is aimed at solving strategic problems and achieving goals through the most efficient use of available resources and is closely related to long-term planning. Therefore, general managerial control requires centralization, while operational control requires decentralization.

At the same time, the control system makes it possible to take advantage of both the independence of units and effective leadership from the center. The control function, as well as the planning function, serves as the most important means of centralizing management by the top management of the company and at the same time allows you to achieve the optimal combination of decentralization in the management of the company as a whole.

Control is a critical and complex management function. One of the most important features of control, which should be taken into account in the first place, is that control should be comprehensive. Control cannot remain solely the prerogative of the manager designated "controller" and his assistants. Every leader, regardless of his rank, must exercise control as an integral part of his job responsibilities, even if no one specifically entrusted him with this. Control is a fundamental element of the management process. Neither planning, nor the creation of organizational structures, nor motivation can be considered completely in isolation from control. Glukhov, V.V. Fundamentals of management / V.V. Glukhov. - St. Petersburg: Peter, 2011. - S. 167.

Preliminary control. Its purpose is to prevent violations of inexpediency, unusual actions and decisions. Control resembles an iceberg, most of which is known to be hidden under water. Some of the most important controls of a given organization may be disguised among other management functions. So, for example, although planning and creating organizational structures are rarely referred to as a control procedure, they, as such, allow for preliminary control over the activities of the organization. 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. Since rules and lines of conduct are developed to ensure the implementation of plans, their strict adherence is a way to make sure that the work develops in a given direction. Likewise, writing clear job descriptions, effectively communicating goals to subordinates, and recruiting qualified people into the administrative apparatus of management will increase the likelihood that the organizational structure will work as intended. In organizations, pre-control is used in three key areas - in relation to human, material and financial resources. Abchuk, V.A. Management / V.A. Abchuk. - St. Petersburg: Soyuz, 2011. - S. 98.

Human resources

Preliminary control in the field of human resources is achieved in organizations through a thorough analysis of the business and professional knowledge and skills that are necessary to perform certain job responsibilities and the selection of the most prepared and qualified people. In order to make sure that 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 the recruitment of employees during the training course. Training allows you to determine what additionally needs to be added to both the management team and ordinary performers to the knowledge and skills they already have before proceeding to the actual performance of their duties.

Material resources

It is obvious that it is impossible to make high-quality products from poor raw materials. Therefore, industrial firms establish mandatory preliminary control of the material resources they use. 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. One way to get ahead of the curve in this area is to select a supplier that has a proven track record of delivering materials to specification. The methods of preliminary control of material resources also include ensuring their stocks in the organization at a level sufficient to avoid shortages.

Financial resources.

The most important means of preliminary control of financial resources is the budget, which also allows you to carry out the planning function. The budget is an ex-ante control mechanism in the sense that it provides assurance that when an organization needs cash, it will have it. Budgets also set spending limits and thus prevent any department or organization as a whole from running out of cash.

current control. Its purpose is to identify and timely stop violations and deviations. It is based on feedback, as it actually follows from its name: 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 superior. Regular checking of the work of subordinates, discussion of emerging problems and proposals for improving the work will eliminate deviations from the plans and instructions. If these deviations are allowed to develop, they can develop into serious difficulties for the entire organization. Current control is not carried out literally simultaneously with the execution of the work itself. Rather, it 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. Vikhansky, O.S. Management / O.S. Vikhansky. - M.: Gardarika, 2011. - S. 211.

Feedback is data about the results obtained. The simplest example of feedback is a message from a boss to subordinates that their work is unsatisfactory if he sees that they are making mistakes. Feedback systems allow management to identify many unforeseen problems and adjust their behavior so that the organization does not deviate from the most effective path to the tasks assigned to it.

As a rule, all feedback systems have goals, use external resources, convert external resources for internal use, monitor for significant deviations from the intended goals, correct these deviations to ensure that goals are achieved.

Final control. Its purpose: to establish the effectiveness, completeness, economy, expediency. Hide omissions and shortcomings. Monitoring uses feedback during the course of the work itself to achieve the required goals and solve emerging problems before it becomes too costly. As part of the final control, feedback is used after the work is done. Either immediately after the completion of the controlled activity, or after a predetermined period of time, the actual results obtained are compared with the required ones. Although the final control is carried out too late to react to problems at the time of their occurrence, nevertheless, it has two important functions. One of them is that the final control gives the management of the organization the information necessary for planning in case similar work is supposed to be carried out in the future. The second function of the final control is to promote motivation: if the management of the 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.

Chapter 2. The role and importance of the control function in management

2.1 The role and functions of control in economic management

The state influences the sphere of financial relations through tax policy, regulation of credit relations, regulation of the financial market.

The sphere of direct state financial management also includes control functions.

Formally, financial indicators are the object of financial control, but since they regulate the process of formation, distribution, redistribution and use of financial resources, in fact, the entire process of production and economic activity becomes the object of financial control. This determines the large role of control in the management system. Establishment of effective, systematically organized control at all levels is an important factor in the successful socio-economic development of the country.

There are more funds in the use and administration of the state than are mobilized in the budget. Therefore, it must have a legal framework and an appropriate mechanism to ensure the targeted and effective use of all means belonging to it and control over how this is done. At the same time, the state cannot be indifferent to how things are done at enterprises and organizations of non-state ownership. Thus, the state should have such forms of financial control that would effectively control enterprises of all forms of ownership.

As experience shows, the weakness of state control has a negative impact on the entire management system, which is one of the factors in the current difficult situation in the Russian economy.

Thus, control is the most important function of public administration. In a transitional economy, the role of control increases many times over. This is due to the fundamental feature of a market economy in comparison with the command-directive increase in the role of financial relations, the priority of controlling financial flows. At the present stage of development of the Russian economy, the importance of control is growing from year to year, since financial control has been weakened due to the perestroika policy of the country. There are three main means of government influence on private economic activity:

- taxes that reduce private income and, consequently, private spending;

- costs that encourage firms to produce certain goods and services;

regulation or control that encourages people to either continue or stop certain activities. Komarov, A.N. Modern management: theory and practice / A.N. Komarov. - M.: Economics, 2012. - S. 159.

In addition to the rapid growth in costs and taxes, the number of laws and regulations governing economic activity is also increasing. An effective control system in the context of the transition to a market economy is one of the main prerequisites for a qualitative transformation of the economic management process as a whole. One of the most important parts of the control system is financial control. Its functional purpose is to successfully implement the financial policy of the state, ensure the efficient use of resources in all areas of the economy and create conditions for effective state regulation of the market economy.

2.2 Characterization effective control

The first and main condition for the effectiveness of financial control is to provide access to any necessary information about the real state or operation of the controlled object. To do this, the offices must be provided with:

- the right of access to the necessary information, regardless of the stage of its formation and passage;

- the right of unhindered access to any premises;

- the right to seize documents if necessary;

- sealing objects in the manner prescribed by law. In turn, the officials of the audited entities are obliged to create all conditions for the normal work of controllers.

The following requirement for the organization of financial control:

- the requirement of constancy;

- requirement of complexity.

The constant adequate functioning of the financial control bodies allows timely warning of the possibility of deviations, as well as their timely identification. In order to ensure consistency in financial control, it is necessary to establish the frequency of audits and reviews for various budget recipients.

The experience of Swiss colleagues is indicative. Thus, the Swiss Financial Control Authority is granted by law the right to access information of a top secret nature. At the same time, it is specifically stipulated that in any case the secrecy of postal and telegraphic correspondence is guaranteed, and that departmental regulations cannot serve as a basis for state bodies to refuse to provide such information to controllers.

The system of financial control should be built in such a way that it can be flexibly adjusted to solve new problems arising from changes in the internal and external conditions for the functioning of the state, to ensure the possibility of its expansion and modernization. Vachugov, D.D. Fundamentals of Management / D.D. Vachugov. - M.: Delo, 2011. - S. 171.

Of great importance in the organization of financial control is the priority requirement, according to which the most important objects are checked first. There is no need for the control body to strive to control the entire financial and economic sphere of the state, but it is necessary to control those objects where it can manifest itself with the greatest efficiency and contribute to the maximum savings of state funds.

The effectiveness of control is directly related to the extent to which control activities are subject to regulations. Without regulation and application of standard solutions in one or another typical situation, the control organization will not be able to work smoothly in all its links. As far as the activity is subject to clear regulations, so much success can be expected from it. From all of the above, it follows that control must be carried out on the basis of a clear interaction of all its bodies and a clear coordination of their efforts to solve problems.

The plans of the financial control authorities should not be prematurely known to the controlled or made public in order to avoid falsification of facts or other negative actions on their part. But in the process of control itself, in order to establish close contact with the employees of the audited enterprise and to reveal violations with their help, it is advisable to inform about the ongoing activities.

The costs of the functioning of the financial control system should not exceed the expected losses as a result of the absence of control measures.

This requirement also implies the need to optimize the organizational structure of financial control, i.e. identification and elimination of unnecessary links, the optimal combination of centralization and decentralization of management in the structure of bodies.

The combination of the above principles and requirements is the basis for the functioning of the modern system of financial control in developed countries.

In order for control to achieve the goals of the organization, it must have the following properties:

strategicorientation(activities in areas that are not strategically important should be measured infrequently, and the results obtained may not be reported to anyone as long as deviations fit within the accepted range of acceptable deviations, but if top management believes that any activities are of strategic importance, then each such area must be effectively monitored, even if these activities are difficult to measure);

focuson theachievementgoals organization (the ultimate goal of control is not to collect information, set standards and identify problems, but to solve the problems facing the organization);

conformitycontrolledmindactivities(objectively measuring and evaluating what is really important; an inappropriate control mechanism can mask rather than collect critical information);

timeliness(selecting a time interval between measurements or assessments that adequately corresponds to the controlled phenomenon; an effective control system provides the information people need before a crisis develops);

flexibility(adaptability to ongoing changes);

simplicity(control must meet the needs and capabilities of people interacting with the control system and implementing it; if the control system is too complex and the people interacting with it do not understand and do not support it, such a control system cannot be effective);

cost-effectiveness (if the total cost of a control system exceeds the benefits it creates, it is better for an organization not to use this control system at all or to introduce less thorough control).

To be effective, this process must comply with the following principles.

1. Focus on results. The ultimate goal of control is not to collect information, set standards and identify problems, but to solve the problems facing the organization. Taking measurements and communicating their results is important only as a means to achieve this goal. If you want to make controls effective, you must be careful that these self-evident controls do not take longer. important place than the true goals of the organization. For example, it would be foolish to fire a firm's best salespeople just because they never submit expense reports on time.

As a result, control can be called effective only when the organization actually achieves the desired goals and is able to formulate new goals that will ensure its survival in the future.

2. Relevance to the case. To be effective, control must be controlled species activities. It must objectively measure and evaluate what is really important. An inappropriate control mechanism may mask rather than collect critical information. For example, it is common to evaluate the effectiveness of trade by setting a certain quota and comparing it with the real volume of sales in dollars. But this can lead to huge losses for the enterprise, because in fact, success is not determined by sales, but by profits. Many factors can lead to the quota being met with an actual low level of trading performance. For example, a firm may offer unusually high discounts or an unusually large amount of after-sales service in order to gain new orders, or prices may rise due to inflation. In such situations, the company will lose money on each sale, and not earn them.

3. Timeliness of control. To be effective, control must be timely. The timeliness of control does not lie in the extremely high speed or frequency of its implementation, but in the time interval between measurements or assessments that adequately corresponds to the controlled phenomenon. The value of the most appropriate time interval of this kind is determined taking into account the time frame of the main plan, the rate of change and the cost of making measurements and disseminating the results.

In addition, the most important goal of control remains the elimination of deviations before they take on serious dimensions. Thus, an effective control system is a system that provides the necessary information the right people before the crisis develops.

4. Flexibility of control. If something unforeseen can be predicted, then control becomes unnecessary. Controls, like plans, must be flexible enough to adapt to changes. Minor changes to plans rarely necessitate major changes in the control system. So, for example, a business producing 100 different items must use inventory control techniques to control any relatively large increase or decrease in the quantity of items, as well as the amount of each item available in the inventory. this moment time. Without a sufficient (and very significant) degree of flexibility, the control system will not work in the situations for which it was intended. So, for example, if an unexpected new factor costs caused by, say, the need to adapt to recently adopted new legislation, then until it is built into the control system of the enterprise, the control system will not be able to track production costs.

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