The essence and types of control over the implementation of management decisions. Control system for the implementation of management decisions. lack of analysis of credit and other debts

Relevance of the topic due to the fact that the development of a management solution is one of the most important management processes. The success of the business largely depends on its effectiveness. An important task management accounting is the collection, generalization and transmission of information necessary and useful in the acceptance by managers of timely and high-quality management decisions... One of the many definitions of management is precisely formulated as the collection of information, the development of management decisions and the organization of their implementation, which emphasizes the high importance of decisions in management activities.

The development of effective management decisions is a fundamental prerequisite for ensuring the competitiveness of products and firms in the market, the formation of rational organizational structures, the implementation of the correct personnel policy and work, the regulation of social and psychological relations at the enterprise, the creation of a positive image, etc.

The problem of making managerial decisions is fundamental, which is determined by the role that decisions play in any area of human activity.

General theory of managerial decision making, developed on the basis of mathematical methods and formal logic, is used in economics and has the prerequisites for widespread use.

From the standpoint of this theory, making management decisions is a choice from a set of the most preferable alternatives .

By management decision we mean:

1) an element of the set of possible alternatives;

2) a normative document regulating the activities of the management system;

3) oral or written orders for the need to perform a specific action, operation, process;

4) regulated sequence of actions to achieve the set goal;

5) something that reflects the implementation of the goal (material object, number, indicator, etc.);

6) reaction to stimulus.

In the most generalized form, this is one of the possible ways to achieve the goal, recognized as the most effective according to a certain criterion. As a criterion, quantitative or quality indicator, for example, in economics, this is profit, labor costs, time to achieve a goal, etc. The indicator, the value of which characterizes the maximum achievable efficiency for a given task, is called the criterion of optimality.

Purpose of the study- types of control of management decisions.

Object of study- management decision.

Subject of study- control of management decisions.

Tasks solved to achieve the goal:

1. Consider the essence and classification of management decisions.

2. Define the concept of "control of management decisions".

3. Determine the types of control of management decisions

4. .Define the tools and characteristics of effective control of management decisions

The research on this topic is quite high, because numerous works of contemporary Russian and foreign authors are devoted to it.

Chapter 1. The essence and classification of management decisions

1.1. The essence of the management decision

Decision making is an important part of any management activity. It is the "center" around which the life of the organization revolves. A decision can be viewed as a product of managerial labor, and its adoption as a process leading to the emergence of this product.

Decision making is the deliberate choice of courses of action from available options or alternatives that close the gap between the present and future desired state of the organization. This process includes many different elements, but it certainly contains elements such as problems, goals, alternatives and solutions such as choosing an alternative. This process is at the heart of planning an organization's activities, since a plan is a set of decisions about the allocation of resources and the direction of their use to achieve organizational goals.

In the management of an organization, decision-making is carried out by managers of various levels and is quite formalized, since the decision concerns not only one person, but most often it refers to a unit or to the organization as a whole. There are two levels of decisions in an organization: individual and organizational.

Decision making in an organization is characterized as:

Conscious and purposeful activity carried out by a person;

Behavior based on facts and value orientations;

The process of interaction between members of the organization;

Choice of alternatives within the social and political state of the organizational environment;

Part overall process management;

An inevitable part of a manager's daily job;

Essential for all other management functions.

How to make the right decisions is studied and described by science and can be learned from books.

Conclusion:

1.2. Characteristics of a management decision as an object of classification.

Depending on the recurrence of the problem requiring a solution, all management decisions can be divided into traditional, repeatedly encountered in management practice, when it is only necessary to make a choice from the existing alternatives, and atypical, non-standard solutions, when their search is primarily associated with the generation of new alternatives.

Decision-making can pursue its own, independent goal or be a means to help achieve a goal of a higher order. Accordingly, decisions can be strategic, tactical, or organizational.

· Planned (strategic) - these are directive acts that direct, organize and motivate collective actions of people to achieve strategic goals. Strategic planning includes the development of policies in various areas that determine the life of the organization; development of programs and projects, forecasting and determination of socio-economic development;

· Operational (tactical) decisions are related to the implementation of current goals and objectives. By time, they are calculated for a period not exceeding a month;

· Organizational decisions are choices that a manager must make in order to fulfill the responsibilities of the position he holds.

Organizational decisions made taking into account the stereotyped situations and the method used can be subdivided into:

· Programmed decisions - the result of the implementation of a certain sequence of steps or actions, similar to those taken when solving a mathematical equation. Management often programs solutions for situations that repeat themselves with a certain regularity. According to foreign practice, about 90% of decisions are made based on typical situations. Such situations include those related to the purchase of goods, the formation of an assortment, the selection of personnel, etc. To solve them, a well-known model is used with the necessary adjustments for specific features. This is done because there is practically no absolute repetition of all the nuances of a situation.

· Unprogrammed solutions are required in situations that are to some extent new, not internally structured or involve unknown factors. They can be one-time, creative, and largely depend on common sense and intuition (for example, the development of new technologies, products, the formation of a new structure, improvement of the structure of the management unit, strengthening the motivation of subordinates, etc.).

· Intuitive decisions are a choice made only on the basis of the feeling that it is correct. In a complex organizational situation, thousands of options are possible. For a leader who relies solely on intuition, from a statistical point of view, the chances of making the right choice without any application of logic are low.

· Judgmental decisions are choices based on knowledge or experience. A person uses knowledge of what happened in similar situations earlier to predict the outcome of alternative choices in the current situation. However, we note that a leader who is overly committed to judgment and accumulated experience may consciously and unconsciously avoid interacting with new technologies and developments, which leads to making irrational decisions.

· Rational decisions are justified using an objective analytical process.

The result of the decision may affect any one or more divisions of the organization. In this case, the solution can be considered local. The decision, however, can be made with the aim of influencing the work of the organization as a whole, in this case it will be global.

Duration of implementation. Considering that any management decision is based on preliminary forecasting, decisions differ by periods of validity: long-term (promising) and operational.

Prospective solutions are defined in general terms, they only set directions for the implementation of a specific goal. (In trade, for example, the achievement of an indicator of an increase in labor productivity, quality of service, etc.). The number and importance of long-term, promising decisions, the results of the implementation of which can be removed for several years, is increasing.

Operational decisions provide for measures to implement forecasts of the development of events (specific types of work, timing of their execution and performers). Their solution may take hours, days or months to complete. If a relatively short time passes between the adoption of the decision and the completion of its implementation, the decision is short-term.

Most of the management decisions in the process of their implementation, one way or another, can be adjusted in order to eliminate any deviations or take into account new factors, i.e. is adjustable. At the same time, there are also solutions, the consequences of which are irreversible.

Some solutions, as a rule, are typical, repetitive, can be successfully formalized, i.e. taken according to a predetermined algorithm. In other words, a formalized decision is the result of a predetermined sequence of actions. The choice is made on the basis of a simple calculation of the final profitability for each option and the establishment of the most profitable one.

Formalizing decision making improves management efficiency by reducing the likelihood of error and saving time: there is no need to re-develop the solution every time the appropriate situation arises. Therefore, the management of organizations often formalizes solutions for certain, regularly recurring situations, developing appropriate rules, instructions and standards.

Sometimes they are also called quantitative solutions, including methods of mathematical programming, statistical methods... The use of mathematical programming methods allows finding the optimal solution using predetermined parameters.

Classification signs of management decisions	Types of management decisions
1. Scale and significance	Strategic; Tactical; Operational
2. Implementation time	Long term; Medium-term; Short term
3. Scope of implementation	Global; Thematic;
4. Participation in implementation organizational systems	Universal; Local; Personal
5. Methods of preparation	Structured; Semi-structured; Unstructured
6. Level of innovation	Traditional; Innovative
7. The nature of information support	Fixed; Uncertain; Potential

Conclusion: Considering the decision-making process as a sequence of two interrelated, but at the same time, independent stages - the development of a solution and its implementation - it is necessary to note, in accordance with this, two modifications of the management decision: theoretically found and practically implemented. In relation to the first, the concept of "quality" should be applied, and to the second - efficiency. Thus, the quality of a managerial decision is possible and necessary to evaluate even at the stage of its adoption, without waiting for the actual result to be obtained, using for this a set of characteristics that express the basic requirements for a decision. In other words, the quality of a managerial decision is the degree to which the parameters of the chosen alternative of the decision correspond to a certain system of characteristics, which satisfies its developers and consumers and ensures the possibility of effective implementation.

Chapter 2. Control over the implementation of management decisions

2.1. The concept of control of management decisions

It is the results of the control that become the basis for the leaders of the organization to correct the decisions made earlier, if the deviations in the course of the implementation of the decisions made earlier are significant.

Uncertainty

The main reason for the need for control is uncertainty, which, being an integral element of the future, is inherent in any management decision, the implementation of which is expected in the future. The following uncertainties exist:

The time interval between the adoption and implementation of the decision - between the predicted development of the situation when making a managerial decision and the real development of the decision-making situation, there is always inevitable some gap, some deviations, since the decision is made on the basis of one or another vision of the situation, one or another model of the situation, which always incomplete;

· Personnel of the organization. The decision makers are people, not machines. Deviations are possible in the course of the implementation of the decisions made and for this reason, for example, there may be ineffective interaction of work between various departments within the organization, the task may not be understood correctly, finally, the performer may get sick, he may be lured away by a competitor, etc. How successful the model is and how effectively the management decision is made depends on the professionalism of the decision-maker. Therefore, when exercising control, both the progress of implementation of the decisions made by the organization and the compliance of the decisions made earlier with the implemented development of the decision-making situation are assessed and measured.

Crisis prevention

If a decision made earlier turned out to be insufficiently effective or erroneous, then it is a well-oiled control system that can allow timely establishment of this and make adjustments to the actions of the organization. A well-functioning control system detects problems in a timely manner. This is also true for decisions that contain an element of risk.

Maintaining success

The control system allows you to identify those positive aspects and strengths, who decided in the implementation of its activities. By comparing the actual results achieved with the planned ones, the organization's management 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 objectives. By identifying the successes and failures of the organization and their causes, the manager can quickly adapt the organization to dynamic requirements. external environment and thus ensure the greatest pace of progress towards the fundamental goals of the organization.

Conclusion:

2.2. Types of control

Preliminary control. This type of control is called preliminary because it is carried out before the actual start of work. Some of the most important controls in an organization can be disguised as other management functions. So, for example, although planning and the creation of organizational structures are rarely referred to as a control procedure, they as such allow preliminary control over the activities of the organization.

The main means of exercising preliminary control is the implementation (not creation, but implementation) of certain rules, procedures and lines of behavior. Since rules and behaviors are designed to enforce plans, adherence to them is a way to ensure that work gets done in the right direction.

If you write clear job descriptions, effectively communicate the formulation of goals to subordinates, recruit qualified people into the administrative apparatus of management, this will increase the likelihood that organizational structure will work as intended. Organizations use proactive controls in three key areas:

Preliminary control in the field of human resources is achieved in organizations through a careful analysis of those business and professional knowledge and skills that are necessary to perform certain job duties and selection of the most trained and qualified people. In order to make sure that the hired workers will be able to fulfill their assigned duties, it is necessary to establish the minimum acceptable level of education or work experience in this field and check the documents and recommendations submitted by the hired. It is also possible to significantly increase the likelihood of attracting and retaining competent workers in the organization by establishing fair amounts of payments and compensation, conducting psychological tests, as well as through numerous interviews with an employee in the period before hiring. In many organizations, preliminary control of human resources continues after they have been hired during the course of the training. Training allows you to establish what knowledge and skills need to be added to both the management team and ordinary performers to those already available to them, before starting the actual performance of their duties. Pre-training increases the likelihood that hired workers will work efficiently;

Preliminary control in the field of material resources is carried out through the development of standards for the minimum acceptable quality levels and physical checks of the compliance of incoming materials with these requirements. One way to prioritize control in this area is to select a supplier who has a proven track record of supplying materials that meet the technical specifications... The methods of preliminary control of material resources also include ensuring their stocks in the organization at a level sufficient to avoid shortages (for more details, see the chapter on methods of making managerial decisions);

Preliminary control in the field of financial resources. The most important means of preliminary control of financial resources is the budget (current financial plan), which also enables the planning function. The budget is a prior control mechanism in the sense that it gives confidence that when the organization needs cash, it will have the funds. Budgets also set limits on costs and thus prevent any department or organization as a whole from running out of cash.

Current control 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 boss. Regularly checking the work of subordinates, discussing emerging problems and proposals for improving the work will eliminate deviations from the planned plans and instructions. If allowed these deviations 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 actual results obtained after carrying out work aimed at achieving the desired goals. In order to carry out monitoring in this way, the control apparatus needs feedback.

Feedback is the exchange of data on the results obtained. The simplest example of feedback is when a boss tells his subordinates that their work is unsatisfactory if he sees that they are making mistakes.

Feedback systems allow management to identify unforeseen problems and adjust their behavior so as to avoid deviating the organization from the most effective path to its assigned tasks. All systems with feedback characterized by:

Having a goal;

Using external resources;

Converting external resources for internal use;

Tracking significant deviations from the intended targets;

Adjusting these deviations in order to ensure the achievement of goals.

Deviations that the system must respond to in order to achieve its goals can be caused by both external and internal factors. Internal factors include problems associated with situational factors within the organization. External factors- everything that affects the organization from its environment: competition, the adoption of new laws, changes in technology, deterioration of the general economic situation, changes in the system of cultural values and much more.

It is perfectly acceptable to view management primarily as an attempt to ensure that the organization functions as a system with effective feedback, i.e. as a system that provides output characteristics at a given level, despite the influence of external and internal deflecting factors. but good management goes far beyond a simple desire to ensure the status quo and respond appropriately to emerging problems. If an organization does not seek to adapt and improve its performance by initially taking an active position, it is unlikely to remain effective in the long term.

Final control- the actual results obtained are compared with the required ones either immediately after the end of the controlled activity, or after a predetermined period of time. Although final monitoring is too late to react to problems as they arise, it nevertheless has two important functions:

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

Promotes motivation. If the management of the organization associates motivational rewards with the achievement of a certain level of performance, then, obviously, the actual performance achieved must be measured accurately and objectively.

Conclusion:

2.3. The process of monitoring the implementation of management decisions

There are three distinct stages in the control procedure:

Establishment of target values and criteria;

Comparison of real results with them;

Taking necessary corrective actions.

At each stage, a set of different measures is implemented. Let us consider in more detail the activities carried out at each of the stages.

Establishment of planned values

The first stage demonstrates how close the functions of control and planning are. Targets are specific targets for which progress is measurable. These goals are clearly linked to the planning process.

Targets, which can be used as target values for control, have two very important features. They are characterized by the presence of a time frame in which the work must be performed, and a specific criterion against which the degree of work completion can be assessed.

Examples of goals that can be used as target values for control: to make a profit of 1 million rubles. in 2008 or receive proceeds from sales in the amount of 500,000 rubles. in the first quarter of 2009

Performance indicators define precisely what is needed to achieve the set goals. Such indicators allow the management to compare the actual work done with the planned one and answer the following important questions: what should we do to achieve the planned goals, what remains to be done?

It is relatively easy to establish performance indicators for such quantities as profit, sales volume, cost of materials, because they are quantifiable. But some of the important goals and objectives of organizations cannot be quantified.

For example, improving morale as a goal is very difficult or often impossible to quantify. It is impossible to accurately attribute to this or that level of morality a numerical value or express it in terms of an equivalent amount of rubles.

However, organizations that work effectively tend to work around the difficulties of quantifying goals, and they succeed. So, for example, information about the moral level of workers can be obtained through various types of surveys and surveys. Moreover, some of these, clearly not amenable to quantitative measurement, values can be represented in numerical form indirectly, by measuring some indicator. Few layoffs, for example, are usually expressions of job satisfaction. Thus, the number of layoffs can be used as an indicator of performance in developing targets for job satisfaction. For example, senior executives might set a goal for the next year to reduce layoffs from 10% to 6%.

The danger of using indirect manifestations of any quantities instead of direct measurements is that completely different variables can influence the measured indirect manifestations. Continuing our example, we note that the low frequency of layoffs may reflect not a high degree of job satisfaction, but the general poor state of the economy. In other words, people may stay in this job, not because their needs are truly being met, but because they feel that finding another job will be difficult enough. The manager needs to learn to separate the symptoms from the root causes. It is important that leaders clearly understand that specific situation the results of their actions will be influenced by many factors.

The inability to express the performance indicator directly in quantitative form should not serve as an excuse (and it often does) not to set targets in this area at all.

Even a subjective indicator, provided that its limitations are recognized, is better than nothing. Management cannot effectively exercise control without some type of performance indicator. The inevitable consequence of the absence of such an indicator is management by intuition, which in fact is no longer leadership, but simply a reaction to a situation that has gotten out of control. A number of organizations that have managed well to their friends' parameters have faced very serious problems due to the fact that they have not been able to establish a performance indicator in such difficult-to-measure areas as social responsibility and ethics.

An area in which performance indicators are particularly difficult to establish is R&D. Numerous attempts to develop objective ways to measure performance in this area have been unsuccessful. Metrics traditionally used here include the number of patents, publications, reports, and completed projects. All of these indicators focus on measuring the productivity and effectiveness of N R&D, leaving out the question of the direction and usefulness of their implementation for the organization as a whole. Are all these patents, publications, completed projects serving the desire to diversify the firm or enter new markets? If the firm has any preferred areas of activity (and usually it is), then the focus of R&D is very important. Per last years managers in the field of research and development realized that a certain intangibility of work in this area can not at all serve as a reason to either rely solely on intuition in managing it, or use indicators that are inadequate to it as the only basis for assessing performance.

Comparison of planned and actual values

The second stage of the control process is to compare the actual results achieved with the established targets. At this stage, the manager must determine how the achieved results meet his expectations and how acceptable or relatively safe the detected deviations from the plans. At this stage of the control procedure, an assessment is made, which serves as the basis for a decision to initiate action. The activities carried out at this stage of control are often the most visible part of the entire control system. This activity consists of determining the magnitude of deviations, measuring results, communicating information and evaluating it.

Determination of the value of permissible deviations

This is cardinal important question... If too large a tolerance value is accepted, then management may miss enough big problems... But if the accepted value is too small, then the organization will react to very small deviations, which is very ruinous and time-consuming. Such a control system can paralyze and disorganize the organization's work and will hinder rather than help the achievement of the organization's objectives. In such situations, a high degree of control is achieved, but the control process becomes ineffective. A typical example of this kind is any situation in which it is necessary to go through many bureaucratic instances in order to obtain permission for something. Many government programs were found to be ineffective precisely because most of the money was spent on managing and overseeing the program, rather than on the very essence of the program.

One of the possible ways to increase economic efficiency control consists in using a control method based on the principle of exclusion. This method is often called the principle of exclusion, and it consists in the fact that the control system should be triggered only when there are noticeable deviations from the planned values. Developing this principle, we note that those actions that are initially completely trivial should not even be measured. The main problem, of course, is to identify the truly important deviations. Translating them directly into a monetary equivalent, although quite obvious, is not always justified.

Measuring Results

Measuring results to determine how well established plans have been met is the most difficult and most expensive element of control. To be effective, the measurement system must be appropriate for the activity being monitored. First, you need to choose a unit of measurement, and one that can be converted into those units in which the planned values are expressed. So, if the established planned value is profit, then the measurement should be carried out in rubles or percent, depending on the form of expression of the planned value.

Choosing the right unit of measure is often the easiest part of taking control measurements. It is equally important that the speed, frequency and accuracy of measurements are also consistent with the activity to be monitored.

Any system for collecting and processing information is relatively expensive. Measurement costs are often the largest cost element in the entire inspection process. Often it is this factor that determines whether it is worth exercising control at all. Due to the high cost of measurement, in particular, the manager must avoid the temptation to measure everything as accurately as possible. If measured in this way, the cost of the control system will be so great that its cost will outweigh the potential revenues from its implementation. Moreover, in commercial activities the purpose of taking measurements is to increase profits, not to pinpoint exactly what is actually happening.

Communicating plans and results

This stage plays a key role in ensuring the effectiveness of control. In order for the control system to function effectively, it is imperative that both the established target values and the results achieved be communicated to the relevant employees of the organization. Such information should be accurate, arrive on time and be communicated to the employees responsible for the relevant area in a form that makes it easy to make the necessary decisions and take the necessary actions. It is also desirable to be fully confident that the target values are well understood by the staff. This means that there must be effective communication between those who set targets and those who must meet them.

The main difficulties encountered in collecting and disseminating audit information are related to the various communication problems that we talked about earlier. While some of the data is collected and processed by computers, most of the information must be processed by humans. The presence of a person in this chain is associated with a possible distortion of information, on the basis of which decisions in the field of control should be made.

Distortions of information can play a very significant role in cases where subjective assessments are inevitable. A good example in this regard, an attempt to assess the performance of a manager's work can serve. An organization needs to know which of its managers is good and which is bad. But quantifying this accurately and effectively is difficult, especially for lower-level executives who are not accountable for achieving target levels of profitability and costs. However, if you formulate specific goals, criteria and standards, then you can evaluate a manager's performance with minimal distortions and more objectively.

Note that there is clear evidence that actively seeking the assistance of people directly affected by controls will increase mutual trust, improve the dissemination of information, and thus enhance the effectiveness of the control system. Program-specific management is now also a popular way of attracting managers to active participation in the control procedure.

Participation of employees of the organization in the control procedure can be quite effective at the lowest levels of management. For example, at a papermaking firm, workers were taught basic accounting and industrial economics so that all of them could understand and appreciate the importance of meeting their job targets. Workers were also given data on target targets set by competing firms and explained why it is so important that they work efficiently and productively. It is sometimes especially important to ensure that subordinates actually participate in the development of plans, although this is usually the prerogative of the manager. Ensuring that a wide range of employees are involved in decision-making and goal-setting in budgeting has fueled greater employee involvement in their organization and the team's drive to achieve the overall goals of the organization.

In recent years, very great strides have been made in disseminating information of an exclusively quantitative nature. Now the manager has the opportunity to receive important information in a synthesized form with the necessary comparisons already made almost at the moment the initial data arrives. Some experts believe that new tools for processing audit information at an extremely high speed open up the possibility of creating gigantic organizations.

Evaluation of information on the results obtained

This is the final stage of the matching phase. The manager must decide if the information is needed and is important. Important information is information that adequately describes the phenomenon under investigation and is essential for acceptance. correct decision.

Sometimes the assessment of information is determined by the policy of the organization. The bank's management may, for example, require a loan officer to refuse a client if the latter's debt has exceeded a certain percentage of his income or assets. In many cases, the previously established margin of error can be used as a measure. Often, however, managers must make personal assessments, interpret the significance of the information received, and establish a correlation between planned and actual results. In doing so, the manager must take into account the risk and other factors that determine the choice of a particular decision. The purpose of this assessment is to decide whether and how to act.

Implementation of corrective actions. After the assessment is made, the control process proceeds to the third stage. The manager must choose one of three lines of behavior: do nothing, correct the deviation, or revise the standard.

Refusal of corrective actions

The main purpose of control is to achieve a position in which the process of managing the organization would actually make it function according to plan. If comparison of actual results with planned ones indicates that the established goals are being achieved, it is best to do nothing. In management, however, one cannot expect that what happened once will happen again. Even the most sophisticated methods must undergo change. So, for example, if the control system has shown that everything is going well in some element of the organization, it is necessary to continue to measure the results, repeating the control cycle.

Elimination of deviations

A control system that does not allow serious deviations to be eliminated before they develop into major problems is pointless. Naturally, the adjustment carried out should concentrate on eliminating the real cause of the deviation. Ideally, the measurement stage should show the scale of the deviation from the planned value and accurately indicate its cause. This is associated with the need for an effective decision-making procedure. However, since most of the work in an organization is the result of the combined efforts of groups of people, it is not always possible to accurately determine the roots of a particular problem. The point of correcting in all cases is to understand the reasons for the deviation and to bring about a return to the correct course of action.

Adjustment can be achieved by improving the value of any internal variables of the organization, improving management functions, or technological processes... So, for example, management may consider that the main variable causing the deviation of the actual results from the desired ones is the structure of the organization.

It is important to emphasize that any variable can be the cause of the problems that arise and that a combination of various factors can contribute to the deviation of the results from the desired ones. Naturally, the manager cannot choose any one corrective action just because it solves the problem that has just arisen. Before choosing a corrective action, it is necessary to weigh all relevant internal variables and their relationships. Since all divisions of the organization are somehow connected with each other, any major change in one of them will affect the entire organization. This is why the manager must first make sure that the corrective action he is taking will not create additional difficulties, but will help to resolve them.

In addition, while it can be very difficult at times, an experienced manager should avoid making decisions that offer benefits in the short term but are costly in the long term. For example, a few years ago the head of a department of one of the firms faced a drop in sales and decided to lay off one third of the staff. His analysis of the situation was as follows: “If the recession continues, we will survive it with minimal losses. If things do not go as badly as we think now, then after a while we will recruit most of the workers again. Most importantly, my branch will achieve the same profitability indicators as in the last quarter. Considering that it was a year before, then bonuses and additional benefits are provided to me. "

This manager was most interested in maintaining a profitable firm. But less than a year later, the consequences of his decision were disastrous. The essence of the firm's strategy in the field labor resources was to avoid the appearance of trade unions at its enterprises at any cost and thus avoid additional costs associated with compliance with strict safety standards, restrictions on the right to dismiss, strikes, etc. The workers voted at the earliest opportunity to create a union branch, mainly because of the manager's decision to lay off. So, while in the short term the manager has managed to maintain the level of profitability, on the whole the firm has lost one of its most important competitive advantages.

Revision of plans

Not all noticeable deviations from the planned values should be eliminated. Sometimes the planned values themselves may turn out to be unrealistic, because they are based on plans, and plans are only forecasts of the future. When revising plans, the planned values should also be revised.

If, for example, almost all salespeople exceed their quotas by 50%, then, apparently, this is too low a quota, and it cannot serve as a standard of acceptable performance. Successfully operating organizations are often forced to revise their targets upwards. It also turns out at times, although it shouldn't happen too often, that the plans are overly optimistic. Therefore, the planned values sometimes need to be revised downward. It should be remembered that target values, which are very difficult to achieve, in fact make futile the aspirations of workers and managers to achieve the formulated goals and nullify all motivation. As in the case of corrective actions of various types, the need for a radical revision of planned values (up or down) can be a symptom of problems that have arisen either in the process of control itself or in the planning process.

2.4. Tools and characteristics of effective control over the implementation of management decisions

In order for the control to be able to fulfill its true task, i.e. to ensure the achievement of the goals of the organization, it must meet several important requirements.

Requirements for effective control

Strategic focus. Control should reflect and support the overall priorities of the organization.

Results orientation. The ultimate purpose of control is not to gather information, set standards, and identify problems, but to solve the organization’s objectives.

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.

Compliance with the controlled type of activity. To be effective, control must be consistent with the type of activity being controlled. He must objectively measure and evaluate what is really important. An inappropriate control mechanism can mask rather than collect critical information.

Timeliness. To be effective, monitoring must be timely. Timeliness of control is not solely about high speed or the frequency of its carrying out, and in the time interval between measurements or assessments that adequately corresponds to the controlled phenomenon.

Flexibility. Control, like plans, must be flexible enough to accommodate changes. Minor changes in plans are rarely associated with the need for major changes in the control system.

Simplicity. As a rule, the most 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.

Profitability. It is very rarely that control is sought to achieve complete excellence in the organization's work, since progressive improvements and improvements in the last stages require a disproportionate investment of effort and money.

Conclusion:

2.5. Controlling and decision making

The emergence of controlling is associated with the need to make decisions in the context of the dynamism of market relations. Controlling is a concept aimed at eliminating bottlenecks and oriented towards the future in accordance with the set goals and objectives, i.e. it is the management of the future to ensure the long-term and effective functioning of the enterprise and its structural units.

The main tasks of controlling are identifying problems and adjusting the activities of an enterprise to prevent a crisis, control and regulation, as well as information support of the planning process.

Strategic Controlling is designed to help managers make decisions on how to effectively use the benefits of the enterprise and create new potential for future success.

The main task of current controlling is to assist managers in making decisions to achieve planned goals, which are most often expressed in the form of quantitative values of the levels of profitability, liquidity and profit. Current controlling is focused on short-term results. Methods for controlling the implementation of decisions within the framework of current controlling include ABC analysis, analysis of the volume of orders, analysis of values at the break-even point, a method for calculating coverage amounts, analysis of bottlenecks, analysis of deviations, etc.

Conclusion:

Conclusion

Making the right decisions is an area of management art. The ability and skill to do this develops with the experience gained by the leader throughout his life. The combination of the first and second, knowledge and skills make up the competence of any manager and, depending on the achieved level of competence, speak about the effectiveness of the manager's work.

Considering the decision-making process as a sequence of two interrelated, but at the same time, independent stages - the development of a solution and its implementation - it is necessary to note, in accordance with this, two modifications of the management decision: theoretically found and practically implemented. In relation to the first, the concept of "quality" should be applied, and to the second - efficiency. Thus, the quality of a managerial decision is possible and necessary to evaluate even at the stage of its adoption, without waiting for the actual result to be obtained, using for this a set of characteristics that express the basic requirements for a decision. In other words, the quality of a managerial decision is the degree to which the parameters of the chosen alternative of the decision correspond to a certain system of characteristics, which satisfies its developers and consumers and ensures the possibility of effective implementation.

Control of managerial decisions is one of the main functions of management, which is to ensure the achievement of the goals set by the organization, the implementation of the adopted managerial decisions. With the help of control, the organization's management determines the correctness of its decisions and determines the need for their adjustment.

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. Indeed, in fact, all of them are an integral part of the overall control system in a given organization. All types of control are similar in that they have the same goal: to help ensure that the actual results obtained are as close as possible to the required ones. They differ only in the time of implementation.

Any control that costs more than it gives to achieve goals does not improve control over the situation, but directs work on the wrong path, which can be called another synonym for loss of control.

To effectively implement management decisions and obtain planned results, the manager needs to monitor the implementation of the decisions. In these conditions, a complex methodology and a toolkit based on it are required, which would make it possible to predetermine stable success in the present and in the future. Controlling acts as such a tool, which is designed to assist managers in the development, adoption and implementation of management decisions.

Bibliography

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Amstrong M. Fundamentals of Management. Rostov n / a .: Phoenix, 2008

The need to monitor the implementation of the decisions made is quite obvious. Business practice shows that often well-developed solutions are unfulfilled due to the lack of a well-established control system. The leader is forced to react to the situation upon receiving an alarming signal, when the fate of the decision is already at a critical point. The problem may be assessed against criteria that do not reflect the actual state of affairs. The reasons for deviations in the implementation of decisions can be the irresponsible attitude of the performers, the emergence of new circumstances that could not be taken into account at the stage of developing a solution, but is necessary at the final stage of its implementation.

Correctly organized control orients the team towards high-quality work, motivates work, allows to identify reserves, improve the current decision-making system, and helps to increase the efficiency of management and the activities of the enterprise as a whole.

CONTROL is the process of ensuring that an organization is achieving its objectives.

The control process is the activity of the subjects of control aimed at the implementation of the decisions made by the implementation of certain tasks, principles, methods, the use of technical means and control technology.

The control process is characterized by three components: substantive (what is carried out in the control process), organizational (by whom and in what sequence it is carried out), technological (how it is carried out).

The purpose of the control is to ensure the unity of decision and implementation, to prevent possible errors and shortcomings, to timely identify deviations from the set program, tasks and deadlines.

Control of execution of decisions is the final stage of development and implementation of decisions. The need for it is obvious enough. This is confirmed by the fact that often even well-developed solutions are not implemented due to the lack of a reliably established control system. Correctly organized control orients the team towards high-quality work, motivates work, makes it possible to find reserves and contributes to an increase in the efficiency of management and the activities of the organization as a whole.

The main purpose of control is the timely detection of possible deviations from the specified program for implementing the decision, as well as the prompt adoption of measures to eliminate them. In other words, the main task of control is to timely identify and predict expected deviations from a given program for the implementation of managerial decisions. With the help of control, not only deviations from the tasks formulated in the decisions are revealed, but their reasons are also determined.

The feedback function informs the governing body of the progress made in the implementation of the decisions taken.

Diagnostic is the main, leading control function. Whoever checks, whatever tasks are set, in any case, you need to clearly imagine the true state of affairs, i.e. to make a "diagnosis" based on the analysis of the actual state of affairs on the implementation of the decision.

The orienting function of control is manifested in the fact that those issues that are more often controlled by the management body, as if by themselves, acquire special significance in the minds of the performers, direct their efforts primarily to the object of increased attention of the head. Problems that fall outside the control's field of vision are difficult for performers to solve. The orienting function, therefore, is aimed at indicating those tasks that at the moment deserve the most attention.

The stimulating function is aimed at involving all the resources at the disposal of the organization in the process of implementing decisions and enhancing the activities of personnel.

The corrective function is associated with those refinements that are made to decisions based on control materials.

The function of disseminating best practices is due to the fact that during control it is possible not only to check, but also to recommend more rational working methods, i.e. to distribute high-performance ways of doing work.

The pedagogical function is manifested in the fact that the skillful organization of control over the execution of decisions prompts the individual (team) to take the necessary actions.

The law enforcement function is implemented by observing and protecting the existing rules of law and safety measures by the governing body in the process of implementing decisions.

Control is subdivided into preliminary, current and final.

Preliminary control is carried out before the start of work to establish whether the goals are correctly formulated and the qualitative, quantitative and structural characteristics of the optimal version of the decision are determined. In particular, preliminary control in the field of labor resources is achieved through a careful analysis of those business and professional knowledge and skills that are required to perform specific tasks. Preliminary control of material resources is carried out by developing standards for the minimum permissible quality levels and conducting physical checks on the compliance of incoming materials with specified requirements. The most important means of preliminary control of financial resources is the budget, which allows the bank to get an idea of the provision of the solution with the necessary funds.

Preliminary control concerns three key areas: human, material and financial resources. In the field of human resources, control is carried out by analyzing the compliance of business and professional knowledge and skills with the level that is necessary for managers (specialists) of commercial banks and branches for the competent organization and conduct of banking. The main means of implementation of preliminary control is the implementation of certain rules, procedures and lines of behavior. Since rules and behaviors are designed to ensure that plans are met, adherence to them is a way to ensure that work is progressing in a given direction.

Current control is necessary for the current assessment of the activities of a credit institution. It is carried out directly during the execution of work by the organization in accordance with the decision; based on the measurement of the actual performance of the organization. Regularly checking the work of subordinates, discussing emerging problems and proposals for improving the work will eliminate deviations from the planned plans and instructions. If allowed these deviations to develop, they can develop into serious difficulties for the entire bank. Current control is not carried out literally simultaneously with the execution of the work itself. Rather, it is based on the measurement of actual results obtained after carrying out work aimed at achieving the desired goals. In order to carry out monitoring in this way, the control apparatus needs feedback. The main tool for this type of control is feedback, which allows you to timely identify emerging deviations in the process of implementing decisions and take corrective measures.

Final control aims primarily at preventing future errors. Ongoing monitoring uses feedback from the work itself to achieve the desired goals and solve emerging problems before it becomes too costly. As part of the final check, feedback is used after the job is done. Either immediately upon completion of the monitored activity, or after a predetermined period of time, the actual results obtained are compared with the required ones. Although final monitoring is too late to react to problems as they arise, it nevertheless 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. By comparing actual and required results, management is better able to assess how realistic its plans were. This procedure also allows you to get information about the problems that have arisen and formulate new plans so as to avoid these problems in the future. The second function of final control is to promote motivation. Motivation is carried out according to the results of the final control. The control process includes four stages: development of standards, criteria and norms of activity; collection of data on the actual state of affairs; comparison and assessment of the received and expected results of the execution of decisions; development and implementation of corrective actions.

Standards are specific goals, the degree of achievement of which can be measured. For each of them, a time frame for implementation and criteria should be determined to assess the degree of their achievement in the performance of work. Only clear quantitative indicators and norms allow us to compare specific results of work with those planned. The lack of the ability to measure the result of a previously made decision and work performed makes it impossible to carry out control.

Collecting data on the actual execution of decisions allows you to determine how the standards, criteria and norms of activity are met. The best form of collecting information is the use of modern technical means that allow you to receive reliable, complete and timely data on the state of affairs in the organization. Comparison and assessment of actual and expected results is possible only on the basis of accurate and sufficient information. If the deviations exceed the permissible rate, then corrective actions are necessary. The reasons for adjustments can also be: mistakes made in the development of solutions; changes that have occurred under the influence of external and internal factors; the emergence of additional opportunities to improve the efficiency of solutions.

Forms of control: supervision; revision; examination; examination of normative - legal acts and other documents. Examination of normative legal acts is a form of preliminary control, allowing at the earliest possible stage to prevent the possibility of negative consequences of these acts. Revision. Purpose: to study, with special techniques of actual control documents, the economic efficiency of financial and economic activities, the legality, reliability and expediency of financial and economic operations. The audit covers all aspects of the object of control. The check is carried out on a certain range of issues or by familiarization with certain stages of activity. Supervision is carried out by regulatory authorities for business entities for compliance with standards and rules.

When organizing control, it is necessary to take into account the following:

the performance of control functions should be entrusted to persons who are sufficiently competent in the matters subject to control in order to assess the causes and consequences of possible deviations, proposals for elimination,

employees exercising control should not be associated with common material interests with the subdivisions under control in order to ensure the objectivity and integrity of the assessments.

So far, not every bank has a clear system of on-farm control. Meanwhile, it must provide organizational, technical and economic conditions that guarantee the integrity of control. At the same time, control should be systematic, massive, vowel, include various forms and methods of self-control.

When monitoring the execution of decisions, it is appropriate to adhere to such principles as:

Unambiguous interpretation of standards, criteria and norms of activity;

Two-way communication with performers;

Lack of excessive control;

Establishing achievable standards, criteria and norms of behavior;

Remuneration for the achievement of established standards, criteria and norms of activity.

Control over the execution of decisions is the final (final) stage of the management cycle. It takes a feedback form through which you can get information about the implementation of the decision and the achievement of the organization's goals.

The main purpose of control is in the timely detection of possible deviations from the specified program for the implementation of the decision, as well as in the timely adoption of measures to eliminate them. In the process of control, the initial goals of the organization can be modified, refined and changed, taking into account the additional information received on the implementation of the decisions made. Consequently, the main task of control is to timely identify and predict expected deviations from a given program for the implementation of management decisions.

With the help of control, deviations from the tasks formulated in decisions are not only revealed, but the reasons for these deviations are also determined. There are also other functions of control over the implementation of the adopted decisions.

Diagnostic. The main, leading function of control is that no matter who checks what, no matter what tasks are set, in any case, you first need to clearly imagine the true state of affairs, i.e. to diagnose.

Feedback in monitoring the implementation of assigned tasks allows the manager not to let go of the reins of management, gives him the opportunity to influence the course of work.

The orienting function of control is manifested in the fact that those issues that are most often controlled by the boss acquire special significance in the minds of the performers, directing their efforts primarily to the object of the chief’s increased attention. Issues that fall out of the manager's field of vision are often not resolved by subordinates.

If the orienting function of control with skillful leadership allows the manager to keep work in sight, then the stimulating function is aimed at the implementation and involvement of all unused reserves in the labor process.

The corrective function is associated with those refinements that are made to decisions based on control materials. Here a difficult psychological situation develops: the manager believes that he is checking the work of the subordinate, in fact, the latter has already tested the effectiveness of the manager's decision in practice. In other words, it can be said that the control has already taken place, and according to the most reliable criterion - according to the compliance of the decision made with practice.

Pedagogical function. Control, if built skillfully, encourages performers to work conscientiously.

In the practice of managing an organization, three main types of control are used:
preliminary - precedes the adoption of the final decision. Its purpose is to provide a deeper justification for the decision being made;
current - with its help, adjustments are made to the process of execution of decisions made;
subsequent - serves to check the effectiveness of decision-making.

Thus, control is an objective necessity, since even the most optimal plans cannot be implemented if they are not brought to the attention of the performers and objective and constant control is not established for their implementation.

Control is one of the main management functions, which is the process of ensuring the achievement of the goals set by the organization, the implementation of management decisions.

With the help of control, the organization's management determines the correctness of its decisions and determines the need for their adjustment.

The control process is, on the one hand, the process of setting standards, measuring the actual results achieved and their deviation from the established standards; on the other, the process of tracking the progress of implementation of the adopted management decisions and assessing the results achieved in the course of their implementation.

It is the results of control that serve as the basis for the leaders of the organization to correct the decisions made earlier, if the deviations in the course of the implementation of the decisions made earlier are significant.

The main reason for the need for control is uncertainty, which is an integral element of the future and inherent in any management decision, the implementation of which is planned for the future.

Between the predicted development of the situation when making a managerial decision and the actual development of the decision-making situation, there is always inevitable some "gap", some deviations, since the decision is made based on one or another vision of the situation, one or another model of the situation, which is always incomplete.

How successful the model is and how effectively the management decision is made depends on the professionalism of the decision-maker.

Therefore, when exercising control, both the progress of implementation of the decisions made by the organization and the compliance of the decisions made earlier with the implemented development of the decision-making situation are assessed and measured.

In addition, we must not forget that the executors of the decisions made are people, not machines, and deviations are possible in the course of implementation of the decisions made, and for this reason, for example, the interaction of work between various departments within the organization may be ineffective, the task is not understood correctly enough, and finally, the executor he can get sick, he can be lured away by a competitor, etc.

The lack of a reliable control system and, as a consequence, effective feedback can lead an organization to a crisis situation. Lack of effective feedback has caused the collapse of many organizations, large and small.

A well-functioning control system detects problems in a timely manner.

This is also true for decisions that contain an element of risk. In the same way, it is the control system that makes it possible to identify those positive aspects and strengths that were identified in the organization in the implementation of its activities.

Any management function can only function effectively if there is an effective control system.

The control function is comprehensive. It is not only the authority of a specially appointed controller. The control function should be performed by any manager.

Control is subdivided into preliminary, current and final.

Preliminary control is carried out before the start of work. At this stage, rules, procedures and behavior are monitored to ensure that the work is progressing in the right direction. Here, as a rule, human, material and financial resources are controlled.

Controlling the information coming in and out of the organization is an independent management task that no manager has the right to neglect.

Current control is carried out directly during the execution of work by the organization in accordance with the decisions made. As a rule, it is carried out by the immediate supervisor and is based on measuring the actual results of the work done.

The main tool for organizing control is feedback. It allows you to establish the outlined deviations in the course of work and make corrective decisions.

Final control is mandatory after completion of work. If in the process of final control there is no opportunity to directly influence the progress of the work, then the results of the control can be taken into account when carrying out subsequent work.

Another important function of the final control is considered to be its decisive role in the implementation of the function of motivation. Motivation is carried out according to the results of control.

The key components of the control process include the development of standards and criteria, comparison of real results with them, and corrective actions.

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Monitoring the implementation of management decisions

Introduction

Decision making is an important part of any management activity. The effectiveness of management is largely due to the quality of such decisions. Effective adoption decisions are necessary to perform managerial functions.

A managerial decision is a creative, volitional action of the subject of management based on knowledge of the objective laws of functioning of a controlled system and analysis of information on its functioning, which consists in choosing a goal, program and methods of the team's activities to resolve a problem or change a goal.

Control is one of the functions of management. The content of the control is the determination of the actual values and their comparison with the target values. If discrepancies are found between the actual and specified values, an analysis of their causes is carried out. Based on the results of the analysis, it is necessary to take measures to correct the current situation, to hold accountable and identify lessons for future decisions and their implementation.

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

The control process is necessary in the organization, because:

Environmental threats and expectations are uncertain and highly variable depending on the situation.

Regulatory control is necessary to prevent crisis situations in order to identify the problem in time and adjust the organization's activities before they turn into a crisis.

It is necessary to regularly compare the achieved results with the planned ones in order to support all that is successful in the activities of the organization.

It is necessary to ensure the breadth of control, that is, every manager at his level should be a participant in it.

Control is twofold. On the one hand, it is the process of setting standards, measuring the actual results achieved and their deviations from the established standards. On the other hand, it is the process of tracking progress and evaluating the results obtained in the process of implementing the adopted management decisions.

The main reason for the need for control in management activities is one or another degree of uncertainty in any management decision. A managerial decision is made at a very specific point in time, which corresponds to specific information, external and internal conditions. The solution is implemented over a more or less long period of time, during which there is Additional Information, all conditions for the implementation of the adopted decision undergo a change.

The subject of control can be not only the performing work at the enterprise, organization or institution, but also the work of the manager and its results. The information obtained during the monitoring determines both the current management measures and further activities for the planning and implementation of projects. In addition, the presence of control as a management function determines in advance the performance, to one degree or another, of all the goals of the activity. Regardless of how the target values are set - by planning or by improvisation - the relinquishment of control prevents the desired results of the management decision from occurring, so that mistakes can be drawn to the decision makers, and that future processes can be better organized.

It should be borne in mind that control is not an end in itself, but economic process, the admissibility, profitability and expedient organization of which should be assessed against business goals and restrictions.

The object of research in the course work is the process of implementing management decisions. The subject is the control of the implementation of management decisions.

The purpose of the course is to analyze the process of monitoring the implementation of management decisions.

Target term paper defines the main tasks:

1. Determination of the essence, meaning and functions of control in management.

2. Consideration of the classification of control over the implementation of management decisions.

3. Analysis of the process of monitoring the implementation of management decisions.

The work will consider such concepts as management decisions, monitoring the implementation of management decisions. The classification of types of control over the implementation of management decisions, control methods are presented.

1. Management decisions

control management decision

1.1 Management decisions: concept and essence

The activities of any manager are associated with the implementation of management functions, including planning, organizing, coordinating and controlling any processes. This activity is carried out in the form of an order, business conversation, instructions, etc. We often hear that the director made a decision, the head of the shop signed the order, the shareholders meeting approved the company's development plan, The State Duma RF has developed and adopted a law, etc. In general terms, these activities are related to solutions. Solutions are developed by specialists, and those who evaluate these solutions are called experts. An important role in the development and implementation of individual aspects of solutions is played by consultants who are invited on a permanent or temporary basis to the organization from consulting firms or leading companies. Those who are empowered to make decisions or implement them are called decision subjects. These can be individuals (individual citizens) or representatives of legal entities (officials: director, chief economist, etc.).

A decision is the result of a person's mental activity, leading to a conclusion or to the necessary actions, for example, complete inaction, the development of an action or the choice of an action from a set of alternatives and its implementation.

The solution can be aimed at achieving one-time results, at creating constantly running processes, maintaining ongoing processes, at stopping any activity. The design and implementation of solutions is influenced by many factors, including personal qualities a person, relationships in his family, religion, etc.

Each person makes decisions of a different nature on a daily basis and does so in most cases without much preparation at the level of common sense ("I wanted to do what was best"). In simple cases, the results are more likely to meet expectations, and in complex cases, they may not meet the goals of the solution. This is especially true for the development and implementation of solutions in organizations, the formation and development of which takes place in the context of constantly changing parameters of external and internal environment... For example, the introduction of new technical, environmental and safety standards, increased competition and energy crisis, increased conflicts between the administration and trade unions. These changes are constantly taking place, therefore, operational regulation of the organization's activities by the head is required.

Regulation is achieved by the development and implementation of a variety of solutions, the quality and efficiency of which depends on the effectiveness of the organization. The main type of solution is a management solution carried out by line and functional managers.

A managerial decision is the result of collective creative work, it always bears a social, social character; even when the leader alone develops solutions, the collective intelligence implicitly influences this process. The work on the development of management decisions should be highly professional, using the theoretical and methodological developments of domestic and foreign scientists, as well as the accumulated and systematized practical experience.

The above definition of a managerial decision is correct enough for an initial understanding of the essence and content of a managerial decision. However, not every solution developed and implemented by a manager is managerial. So, decisions related to the technical side of the company's activities, for example, decisions aimed at summing up the results of its activities or preparing documentation, are not managerial. Let's give a more precise definition of the term "management decision".

A managerial decision is a decision made in social system and aimed at:

Strategic planning;

Management of administrative activities;

Human Resource Management;

Management of production and service activities;

Formation of the company's management system (methodology, structure, process, mechanism);

Management consulting;

Communication with the external environment.

An example of a management solution in the field strategic planning is the Constitution of the country.

A managerial decision is a creative, volitional action of the subject of management based on knowledge of the objective laws of the functioning of a controlled system and analysis of information about its functioning, which consists in choosing a goal, program and methods for the team to resolve a problem or change a goal. The management decision forms the basis of the management process. To manage is to decide. The term "managerial decision" is used in two main meanings: as a process and as a phenomenon. As a process, a management decision is a search, grouping and analysis of the required information, the development, approval and implementation of a management decision. As a phenomenon, a management decision is an action plan, decree, oral or written order, etc.

A managerial decision can be represented by a set of smaller decisions, including managerial, technical and biological ones. Each of them must contribute to the solution of the common problem. Therefore, from the initiator of a general management decision, good knowledge is required in technical areas, and possibly in biological ones.

The worst thing about management is not a bad decision, but a lack of a decision. It is believed that the sum of the implemented management decisions characterizes the manager's managerial experience.

Each management decision affects the economic, organizational, social, legal and technological interests of the company. Therefore, the criteria for choosing the best management solution should include those that reflect this set of company interests.

The economic essence of a managerial decision is manifested in the fact that the development and implementation of any managerial decision requires financial, material and other costs. Therefore, every management decision has real value. The implementation of an effective management decision should bring the company direct or indirect income, and an erroneous decision or a decision misunderstood by subordinates leads to losses and sometimes to the termination of the company's activities. So, if the manager decides to fire a negligent employee, then the latter can suffer greatly, and if you do not dismiss and take other measures of influence, then the whole organization may suffer.

The organizational essence of the management decision is that the staff of the company is involved in this work. For effective work it is necessary to form an efficient team, develop instructions and regulations, empower employees, rights, duties and responsibilities, establish a control system, allocate the necessary resources, including information, provide employees with the necessary equipment and technology, constantly coordinate their work. This is a very essential part of the entire management decision.

The social essence of managerial decisions lies in the mechanism of personnel management, which includes levers of influence on a person to coordinate their activities in the team. These levers include the needs and interests of a person, motives and incentives, attitudes and values, fears and anxieties. The social essence of a managerial decision is manifested, first of all, in the goal of a managerial decision. The goals of management decisions should be focused primarily on the creation of a comfortable human environment, the all-round development of the individual. Sometimes the social essence of a managerial decision is replaced by a technocratic one, in which the main goal of a managerial decision is to achieve the specified characteristics of technical devices.

1.2 Classifications of management decisions

The classification of managerial decisions is necessary to determine general and specific-specific approaches to their development, implementation and evaluation, which makes it possible to improve their quality, efficiency and continuity. Solutions can be classified according to various classification criteria. The main issues that arise in the decision-making process (the source of the problem, who, how, what, in what conditions, for whom the decision is made, the form of presentation and transmission of the decision, its consequences) predetermine the main classification features of management decisions.

There are many classifications of management decisions and it is necessary to choose the one that suits this specific management problem.

1. By the duration of action:

Operational;

Tactical;

Strategic.

2. By the number of alternatives:

Binary solution (there are two alternatives to action - "yes" or "no");

Little alternative (a small set of alternatives is considered);

Multiple alternatives (there is a very large but finite number of alternatives);

Continuous (the choice is made from an infinite number of states of continuously changing controlled quantities).

3. For the subject making the decision:

Individual;

Group.

4. By scope (technical, economic, social, political, etc.).

5.According to the degree of uncertainty (completeness of information):

Decisions in conditions of certainty;

Decisions in conditions of risk (probabilistic certainty);

Decisions in the face of uncertainty.

6. By the degree of complexity of preparation of management decisions:

Standard or Programmable;

Non-standard or non-programmable.

7. By the degree of uniqueness:

Innovative (innovative, creative, original) is when action is required but there are no viable alternatives and must be developed for the first time;

Routine.

8. On the approach to decision-making:

Intuitive;

Based on judgment;

Based on rationality.

9.In the form of reflection (plan, program, order, instruction).

10. By the type of personality of the decision-maker:

The risky ones differ from the impulsive ones in that their authors do not need to thoroughly substantiate their hypotheses and, if they are confident in themselves, may not be afraid of any dangers;

Inert - are the result of a careful search. In them, in contrast to impulsive ones, control and clarifying actions prevail over the generation of ideas, therefore in such decisions it is difficult to detect originality, brilliance, innovation;

Cautious - characterized by a thorough assessment of all options by the manager, a supercritical approach to business. They are, to an even lesser extent than inert, distinguished by novelty and originality;

Balanced - accept managers who are attentive and critical of their actions, hypotheses and their testing.

11. According to the degree of achievement of goals:

Acceptable (acceptable) - a solution that meets the constraints: resource, legal, moral and ethical;

Optimal (best) - if the solution provides an extremum (maximum or minimum) of the selected criterion for a given situation;

Effective - characterized by the degree of achievement of goals in relation to the cost of achieving them.

The solution is the more effective, the greater the degree of achievement of goals and the lower the cost of their implementation.

Fatkhutdinov R.A. proposes to classify management decisions on the following grounds:

Stage life cycle product (marketing, R&D);

Management system subsystem (target, functional);

Scope of action (technical, economic, political);

Purpose (commercial, non-commercial);

Management rank (top, middle, bottom);

Scale (complex, private);

Organization of development (personal and collective, individual and group);

Duration of action (strategic, tactical, operational);

Impact object (external and internal);

Formalization methods (text, graphic, mathematical);

Repeatability (one-time and recurring);

Reflection forms (plan, program, order, instruction);

Complexity (standard and non-standard);

Mode of transmission (verbal, written, electronic).

1.3 The process of developing and making management decisions.

Decision making is commonly referred to as a process. This happens, firstly, because almost every management decision determines a significant number of subsequent decisions. On the other hand, real-life intervention leads to the fact that usually one solution is planned, but a completely different one is implemented. And, finally, it is customary to talk about decision-making as a process, due to its duration, complexity and the presence of a number of independent stages.

Within the framework of a rational model, the following stages can be distinguished:

Diagnosing the problem;

Formulation of limitations and criteria for decision making;

Identification of alternatives;

Assessment of alternatives;

Choosing an alternative;

Implementation and control of implementation of decisions.

1. Diagnosing the problem.

A). A problem is a situation in which previously set goals have not been achieved. Those. when exercising control over the achieved results, it turns out that they are much worse than planned, respectively, it is required to take certain measures to correct the situation. Such a fairly natural way of control is called mismatch control. Mismatch control is effective only with a purely quantitative, well-predictable process development in advance;

B). The problem is the emergence of a potential wasted opportunity. Such control is called anticipatory control and is intended for cases of qualitative development of the system, for example, the appearance of new elements, their properties, connections, etc. Of course, as it always happens when creative, creative moments appear in the process, this approach is not only more complicated, but also much more expensive.

The foregoing, firstly, means that at the beginning of the development process and decision-making, based on the characteristics of the object under consideration and its environment, it is necessary to make a decision as to what is meant by the problem in this case. In addition, from these definitions of the concept of "problem" it is clear that they are based on the formulation of goals, which can be called the zero stage of the development and decision-making process.

Determination, localization of the problem is usually very difficult. When analyzing almost any economic object, a real tangle of them emerges. It is required to find the root problem that led to all other consequences. Accordingly, the main measures to overcome negative phenomena will be aimed precisely at overcoming it.

Due to the complexity, the diagnosis of the problem is a process consisting of a number of stages:

Awareness and identification of symptoms of difficulties or existing unused opportunities (for example, low profits, high costs, conflicts, etc.);

Identifying the problem in general terms, i.e. the causes of the problem;

Collection and analysis of internal and external information, the involvement of consultants.

Selection of only relevant information becomes an important requirement, i.e. data relating only to a specific problem, person, purpose or time period. Obviously, the smaller the amount of information, the, as a rule, the worse the quality of decisions. However, the growth of the information attracted leads to a sharp rise in the cost of the entire development process and decision-making.

2. Formulation of limitations and criteria for decision making.

Management decisions must be realistic and effective. In order for the solution to be realistic, it is necessary, first of all, to formulate the existing limitations. These may include the internal resources of the firm (labor, money, technological, etc.), as well as external constraints (for example, laws, the level of development of science and technology, the competitive situation in the sales market, etc.).

In order to assess the quality of the decision made, it is necessary to develop a system of criteria by which it will be assessed. Such criteria, on the one hand, reflect the existing system of goals, and on the other, some of their own characteristics of decisions.

3. Definition of alternatives.

Forming a set of alternative solutions to the identified problem is a highly complex and creative process. Partial formalization of this process can be carried out using various modifications of the brainstorming method.

When forming a set of alternatives, it is necessary to find a compromise between the completeness of this set, on the one hand, and the reality and foreseeability of the problem, on the other. Of course, the closer the set of solutions is to its most complete version, the more likely it is to find the global optimum or to approach it. However, it is impossible to form all the alternatives in a real situation, not only because of the high cost and objective time constraints. Therefore, more often the process of forming alternatives ends as soon as several promising options are found. It is clear that the more complex and expensive the process of their development, the smaller their number, and, conversely, the more responsible the decision is made, the more of them.

Methods for the formation of ideas for solutions in ascending order of their degree of novelty can be divided into:

Borrowing with adaptation - the ready-made solution is slightly adjusted in order to better suit the situation. The important thing is how many logical jumps or changes were made when they were finalized;

Analogies, when a solution from a completely different field of activity is analyzed, its basic principles are identified and a solution in the required area is built on their basis;

Qualitatively new solutions.

4. Assessment of alternatives.

Evaluation of each of the alternatives is carried out based on a set of selected criteria. In some cases, some of them may be quantitative, and some may be qualitative.

5. Choosing an alternative.

For well-structured solutions, see Operations Research for alternatives selection methods. One of the most common problems that arise when choosing such management decisions is the many requirements imposed on them.

The main ways are:

Rollup of criteria, i.e. construction on the basis of many goals of a single, fictitious, for example, using any arithmetic operations;

Determination of those options in which the improvement of any of the characteristics is impossible without the deterioration of others.

The final choice between alternatives is strongly influenced by a number of such quantitatively difficult to formalize factors as:

The available number of options and the quality of their elaboration;

Duration of use of the prepared solution and its regularity;

The composition and importance of related decisions;

The admissibility of activating a solution, for example, due to its unpopularity.

All the previous ones, both formalized and not formalized, selection criteria proceeded from the interests of the control object. However, we must not forget that the manager himself also has his own interests. Therefore, sometimes the decisive importance in choosing an alternative is what is the degree of the manager's own moral and material satisfaction associated with this decision.

6. Implementation and control of implementation of decisions.

An important condition is recognition by the team. This requires persuading and involving people in decision-making. Practice shows that if the team to some extent participated in the preparation of a variant, considers it "theirs", the resistance to the course of its implementation is significantly reduced.

2. Monitoring the implementation of management decisions

2.1 The concept of control, process and functions of control over the implementation of management decisions

Control is a management function that establishes the degree of compliance of decisions made with the actual state of the system, identifying deviations and their causes. The need for control is obvious, practice shows that even well-developed solutions are unfulfilled due to the lack of a well-functioning control system.

To exercise control means, on the one hand, to set standards, to measure the results actually achieved and their deviations from the established standards; on the other hand, to monitor the progress of implementation of the adopted management decisions and evaluate the results achieved in the course of their implementation. It is the results of the control that become the basis for the leaders of the organization to correct the decisions made earlier, if the deviations in the course of the implementation of the decisions made earlier are significant. Control over the execution of managerial decisions is due to many reasons.

Uncertainty. The main reason for the need for control is uncertainty, which, being an integral element of the future, is inherent in any management decision, the implementation of which is expected in the future. The following uncertainties exist:

- the time interval between the adoption and implementation of the decision - between the predicted development of the situation when making a managerial decision and the real development of the decision-making situation, there is always a certain gap, some deviations, since the decision is made on the basis of one or another vision of the situation, one or another model of the situation, which is always incomplete;

- organization personnel. The decision makers are people, not machines. Deviations are possible in the course of the implementation of the decisions made and for this reason, for example, there may be ineffective interaction of work between various departments within the organization, the task may not be understood correctly, finally, the performer may get sick, he may be lured away by a competitor, etc. How successful the model is and how effectively the management decision is made depends on the professionalism of the decision-maker. Therefore, when exercising control, both the progress of implementation of the decisions made by the organization and the compliance of the decisions made earlier with the implemented development of the decision-making situation are assessed and measured.

Crisis prevention

The lack of a reliable control system and, as a result, effective feedback can lead an organization to a crisis situation. Lack of effective feedback has caused the collapse of many organizations, large and small. If a decision made earlier turned out to be insufficiently effective or erroneous, then it is a well-oiled control system that can allow timely establishment of this and make adjustments to the actions of the organization. A well-functioning control system detects problems in a timely manner. This is also true for decisions that contain an element of risk.

Maintaining success. The control system allows you to identify those positive aspects and strengths that were identified in the implementation of its activities. By comparing the actual results achieved with the planned ones, the organization's management 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 objectives. By identifying the successes and failures of the organization and their causes, the manager can quickly adapt the organization to the dynamic requirements of the external environment and thereby provide the greatest.

The process of monitoring the implementation of management decisions

There are three distinct stages in the control procedure:

Establishment of target values and criteria;

Comparison of real results with them;

Taking necessary corrective actions.

At each stage, a set of different measures is implemented. Let us consider in more detail the activities carried out at each of the stages.

Establishment of planned values. The first stage demonstrates how close the functions of control and planning are. Targets are specific targets for which progress is measurable. These goals are clearly linked to the planning process.

Comparison of planned and actual values. The second stage of the control process is to compare the actual results achieved with the established targets. At this stage, the manager must determine how the achieved results meet his expectations and how acceptable or relatively safe the detected deviations from the plans. At this stage of the control procedure, an assessment is made, which serves as the basis for a decision to initiate action. The activities carried out at this stage of control are often the most visible part of the entire control system. This activity consists of determining the magnitude of deviations, measuring results, communicating information and evaluating it.

Determination of the size of permissible deviations. This is a fundamentally important question. If too large a tolerance value is adopted, then management may overlook large enough problems. But if the accepted value is too small, then the organization will react to very small deviations, which is very ruinous and time-consuming. Such a control system can paralyze and disorganize the organization's work and will hinder rather than help the achievement of the organization's objectives. In such situations, a high degree of control is achieved, but the control process becomes ineffective. A typical example of this kind is any situation in which it is necessary to go through many bureaucratic instances in order to obtain permission for something. Many government programs were found to be ineffective precisely because most of the money was spent on managing and overseeing the program, rather than on the very essence of the program.

To be effective, control must be economical. The benefits of a control system must outweigh the costs of operating it. Control system costs consist of the time spent by managers and other employees in collecting, transmitting and analyzing information, as well as the costs of all types of equipment used to exercise control, and the costs of storing, transferring and retrieving information related to control issues. ... In a commercial organization, if the profit arising from the exercise of control is less than the cost of it, then such control is uneconomical and unproductive. One of the possible ways to increase the economic efficiency of control is to use a method of management based on the principle of exclusion. This method is often called the principle of exclusion, and it consists in the fact that the control system should be triggered only when there are noticeable deviations from the planned values. Developing this principle, we note that those actions that are initially completely trivial should not even be measured. The main problem, of course, is to identify the truly important deviations. Translating them directly into a monetary equivalent, although quite obvious, is not always justified.

Measurement of results. Measuring the results to determine how much it was possible to comply with the established plans is the most difficult and most expensive element of control. To be effective, the measurement system must be appropriate for the activity being monitored. First, you need to choose a unit of measurement, and one that can be converted into those units in which the planned values are expressed. So, if the established planned value is profit, then the measurement should be carried out in rubles or percent, depending on the form of expression of the planned value.

Communication of plans and results. This stage plays a key role in ensuring the effectiveness of control. In order for the control system to function effectively, it is imperative that both the established target values and the results achieved be communicated to the relevant employees of the organization. Such information should be accurate, arrive on time and be communicated to the employees responsible for the relevant area in a form that makes it easy to make the necessary decisions and take the necessary actions. It is also desirable to be fully confident that the target values are well understood by the staff. This means that there must be effective communication between those who set targets and those who must meet them.

The main difficulties encountered in collecting and disseminating audit information are related to the various communication problems that we talked about earlier. Most of the information needs to be processed by humans. The presence of a person in this chain is associated with a possible distortion of information, on the basis of which decisions in the field of control should be made. Distortions of information can play a very significant role in cases where subjective assessments are inevitable. A good example in this regard is an attempt to assess the performance of a manager's work. An organization needs to know which of its managers is good and which is bad. But quantifying this accurately and effectively is difficult, especially for lower-level executives who are not accountable for achieving target levels of profitability and costs. However, if you formulate specific goals, criteria and standards, then you can evaluate a manager's performance with minimal distortions and more objectively.

Evaluation of information about the results obtained. This is the final stage of the matching phase. The manager must decide if the information is needed and is important. Important information is information that adequately describes the phenomenon under investigation and is essential for making a correct decision. Sometimes the assessment of information is determined by the policy of the organization. The bank's management may, for example, require a loan officer to refuse a client if the latter's debt has exceeded a certain percentage of his income or assets. In many cases, the previously established margin of error can be used as a measure. Often, however, managers must make personal assessments, interpret the significance of the information received, and establish a correlation between planned and actual results. In doing so, the manager must take into account the risk and other factors that determine the choice of a particular decision. The purpose of this assessment is to decide whether and how to act.

Refusal of corrective actions. The main purpose of control is to achieve a position in which the process of managing the organization would actually make it function according to plan. If comparison of actual results with planned ones indicates that the established goals are being achieved, it is best to do nothing. In management, however, one cannot expect that what happened once will happen again. Even the most sophisticated methods must undergo change. So, for example, if the control system has shown that everything is going well in some element of the organization, it is necessary to continue to measure the results, repeating the control cycle.

Elimination of deviations. A control system that does not allow serious deviations to be eliminated before they develop into major problems is pointless. Naturally, the adjustment carried out should concentrate on eliminating the real cause of the deviation. Ideally, the measurement stage should show the scale of the deviation from the planned value and accurately indicate its cause. This is associated with the need for an effective decision-making procedure. However, since most of the work in an organization is the result of the combined efforts of groups of people, it is not always possible to accurately determine the roots of a particular problem. The point of correcting in all cases is to understand the reasons for the deviation and to bring about a return to the correct course of action.

Adjustment can be achieved by improving the value of any internal variable factors of a given organization, improving management functions or technological processes. So, for example, management may consider that the main variable that causes deviation of actual results from the desired ones is the structure of the organization.

Revision of plans. Not all noticeable deviations from the planned values should be eliminated. Sometimes the planned values themselves may turn out to be unrealistic, because they are based on plans, and plans are only forecasts of the future. When revising plans, the planned values should also be revised.

The purpose of control- ensuring the unity of decision and execution, prevention of possible errors and shortcomings, timely detection of deviations from the set program, tasks and deadlines.

Control functions for the implementation of management decisions:

Diagnostics of the state of affairs,

Orientation,

Stimulation,

Action adjustments,

Dissemination of best practices,

Pedagogical and

Law enforcement.

The diagnostic function of control is to identify the actual state of affairs on the implementation of the decision;

The orienting control function is aimed at indicating landmarks, i.e. those problems that deserve the most attention at the moment;

The stimulating function of control is manifested in the identification and involvement in the work of all unused reserves, and first of all the human factor.

The corrective function of control is to clarify the decision itself if the situation has changed. This should be done "on the spot", without putting it on the back burner. The leader must be aware that the actual situation is the result of checking the decisions he has made.

In the course of control, one should carefully consider the grains of advanced experience, including those of performers who do not solve all tasks equally well. Best practices are studied according to a number of criteria:

Repetition of success in work, their stability;

The legitimacy of the methods for achieving the best results;

The specificity of the conditions in which the methods of work achieve the goal, as well as the contraindications under which they are unacceptable.

Experience can be transferred mechanically. Thus, in the course of control, one can not only check, but also recommend more rational methods of performing work, that is, spreading positive experience.

Designer supervision is one of the control functions, during which the author not only pays attention to the implementation of the plan, but also critically evaluates omissions, discusses doubts with interested persons, studies, and improves his qualifications. In this case, control also performs a pedagogical function.

Control is also characterized by a law enforcement function, since the leader must take the position of observing and protecting the existing norms of law.

2.2 Classification of types of control over the implementation of management decisions

1. Preliminary control. This type of control is called preliminary because it is carried out before the actual start of work. Some of the most important controls in an organization can be disguised as other management functions. So, for example, although planning and the creation of organizational structures are rarely referred to as a control procedure, they as such allow preliminary control over the activities of the organization. The main means of exercising preliminary control is the implementation (not creation, but implementation) of certain rules, procedures and lines of behavior. Since rules and behaviors are designed to enforce plans, adherence to them is a way to ensure that work gets done in the right direction.

Writing clear job descriptions, effectively communicating goal statements to subordinates, and recruiting qualified people to the administrative apparatus will increase the likelihood that the organizational structure will work as intended. Organizations use proactive controls in three key areas:

Preliminary control in the field of material resources is carried out through the development of standards for the minimum acceptable quality levels and physical checks of the compliance of incoming materials with these requirements. One way to prioritize this area is to select a supplier who has a proven track record of supplying materials that meet specifications. The methods of preliminary control of material resources also include ensuring their stocks in the organization at a level sufficient to avoid shortages;

Preliminary control in the field of financial resources. The most important means of preliminary control of financial resources is the budget (current financial plan), which also allows you to carry out the planning function. The budget is a prior control mechanism in the sense that it gives confidence that when the organization needs cash, it will have the funds. Budgets also set limits on costs and thus prevent any department or organization as a whole from running out of cash.

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 boss. Regularly checking the work of subordinates, discussing emerging problems and proposals for improving the work will eliminate deviations from the planned plans and instructions. If allowed these deviations to develop, they can develop into serious difficulties for the entire organization.

3. Feedback is the exchange of data on the results obtained. The simplest example of feedback is when a boss tells his subordinates that their work is unsatisfactory if he sees that they are making mistakes. Feedback systems allow management to identify unforeseen problems and adjust their behavior so as to avoid deviating the organization from the most effective path to its assigned tasks. All closed loop systems are characterized by:

Having a goal;

Using external resources;

Transforming external resources for internal

Use;

Tracking significant deviations from the intended targets;

Adjusting these deviations in order to ensure the achievement of goals.

Deviations that the system must respond to in order to achieve its goals can be caused by both external and internal factors. Internal factors include problems associated with situational factors within the organization. External factors - everything that affects the organization from its environment: competition, the adoption of new laws, changes in technology, deterioration of the general economic situation, changes in the system cultural property and much more .

4. Final control - the actual results obtained are compared with the required ones either immediately after the completion of the controlled activity, or after a predetermined period of time. Although final monitoring is too late to react to problems as they arise, it nevertheless has two important functions:

For efficient organization control signs of classification are developed and its types are formed. Depending on the characteristics of the subject of control, it is subdivided into state, departmental, and public. Given the nature of the tasks, it can be external and internal. By the nature of the relationship between the subject and the object, it can be real and formal.

If the accounting of quantitative indicators is mainly kept and its results are recorded somewhere, then the control function of management is somewhat broader. First, control of quantitative indicators and qualitative requirements, documents and other objects of labor can be carried out; secondly, it can be carried out at different periods.

Control can be classified according to the following criteria:

1.stage of the product life cycle - control at the stages of strategic marketing, R&D (research and development), production, preparation of the facility for operation, Maintenance and repair;

2.object of control - the subject of labor, means of production, technology, organization of processes, working conditions, labor, surrounding natural environment, parameters of the region's infrastructure, documents, information;

3rd stage production process- input, operational control, control finished products, its transportation and storage;

4.performer - self-control, control by the manager, supervisor, department technical control, inspection, state and international control;

5. the possibility of further use of the control object - destructive and non-destructive testing;

6. the decision is made - active (warning) and passive (for deviations) control;

7. the degree of coverage of the object by control - continuous and random control;

8. control mode - enhanced (accelerated) and normal control;

9. degree of mechanization - manual, mechanized, automated and automatic control;

10. control time - preliminary, current and final control;

11. method of obtaining and processing information - calculation and analytical, statistical and registration control;

12. frequency of control operations - continuous and periodic control.

2.3 Methods for monitoring the implementation of management decisions

The use of control tools is carried out through a set of interdependent techniques and procedures that form methods corresponding to the selected tool. Control methods represent the substantive part of controls and are subject to obtaining specific controlled results. Control methods serve as filling the content of control forms. As a result, some forms are more saturated with control methods, such as controlling. Let's take a closer look at the controlling system.

Based on the main, theoretical premise that controlling is a process of managing managerial intentions and actions within the entire enterprise, today it is one of the best systematizers of large-scale traffic information flows. economic sphere within large firms in order to coordinate management decisions.

The main areas that are affected by the controlling functions include:

Financial sphere - managing the movement of mainly cash flows (financial, credit, tax, insurance, pension, etc.) in order to balance them for the benefit of business development;

The sphere of real investment (qualitative growth of non-current assets);

The area of business market capitalization management (growth in the value of a company's listed shares per owner);

Manufacturing (purchases, inventories, technologization of the processes of their processing and storage, warehousing and sale of finished commodity products);

The sphere of staffing (growth of efficiency and wages, social guarantees, creation of an effective system of motivation, placement of personnel, their vocational training and retraining);

Innovation area ( Scientific research, pilot production, bench tests and exhibitions, scientific organization labor, modernization of fixed assets and technologies).

The general methods of control include: observation, assessment, comparison (comparison), sampling, grouping, mathematical and statistical methods, inspection, testing (test), scoring method, modeling. For example, in accordance with GOST R ISO 9004-2001 of the quality management system, it is required to use methods for modeling controlled processes (objects) in order to plan for preventing failures or correcting deficiencies.

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