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

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

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

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

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

3. Optimization of order volumes during the purchase. As a rule, with an increase in the volume of the purchased lot, its price decreases. However, this also increases the cost of maintaining the warehouse. The optimum purchase lot of materials is considered to be the amount of material that will show the point of intersection of the curves of warehouse costs and the cost of the material lot. Unfortunately, the small size of purchases and warehouses most often does not allow small enterprises to effectively use this method.

4. Method for calculating coverage amounts. This method is based on the direct costing system. Profit calculation starts from the existing market price, from which direct, general production and general business expenses are deducted in succession, and “coverage amount 1”, “coverage amount 2” and “coverage amount 3” are formed accordingly (this is our profit). The method represents the most accurate result of the profitability or unprofitability of the product. Best suited for small businesses.

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

6. Analysis of emerging bottlenecks in the enterprise. There is a search for a place of limited capabilities of the enterprise: in time, materials, equipment. For various products, the yield generated per bottleneck unit is calculated. (To put it simply, if we have, for example, a limited amount of raw materials, then we need to use it to produce only those goods, the sale of which brings us the maximum income.) Based on this indicator, the optimal structure of output is calculated.

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

cost comparison method;

profit comparison method;

profitability calculation method;

method of calculating the depreciation period;

dynamic:

method of calculating the value of capital;

method of calculating the internal rate of return;

annuity method.

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

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

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

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

11. Analysis of sales areas. An analysis is made of the received amounts of coverage in the context of the regions of sales of products. It is quite effective for small businesses in the field of trade with several points of sale. In this case, a separate analysis of the activities of each outlet should take place.

12. Functional cost analysis. The most difficult and expensive method. In the process of functional cost analysis, a complete layout of the production process into minimum constituent elements, each of which is studied in detail and meticulously, its necessity is substantiated, as well as the expediency of the time and raw materials associated with it. After a detailed analysis, the studied elements are synthesized, and a new system. As a rule, functional cost analysis can significantly reduce costs, but its use is advisable no more than once every five to six years due to the complexity and high cost of this method.

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

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

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

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

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

analysis of emerging bottlenecks in the enterprise;

methods for calculating investments;

"quality circles";

discount analysis;

analysis of sales areas.

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

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

Today, current controlling in its activities cannot be content with financial (accounting) accounting data, since this accounting is primarily focused on an external user and is carried out according to the rules and regulations of state bodies. This accounting does not know many concepts and categories of the enterprise economy, without which an actual assessment of costs and results is impossible. These concepts include all kinds accounting costs, present (discounted or accrued) costs and etc., therefore, in order to implement the functions of operational controlling at an enterprise, a fundamentally different type of accounting is needed: managerial. Basic principles, methods and tools management accounting are quite well represented in foreign translated and domestic literature, so they do not require additional clarification.

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

There are two types of controlling - strategic and operational.

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

Establishment of normative values;

Determination of real values;

Identification of necessary actions to manage deviations.

Strategic control process - 3 phases:

Formation of control values;

Conducting a control assessment;

Decision-making.

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

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

The goals of strategic controlling are to ensure the survival of the enterprise in the long term, conduct an anti-crisis policy, maintain the potential for success and track the movement of the enterprise towards the intended strategic development goal.

Strategic controlling

Types of controlling. The essence of strategic and operational controlling.

Modern management divides the goals of the enterprise into two groups: operational (short-term) and strategic (long-term, promising). Since the main task of controlling is to aim the enterprise management system to achieve the set goals, it is therefore necessary to constantly monitor the achievements of both long-term and operational goals of the enterprise. In accordance with this, strategic and operational controlling are distinguished, each of which has its own specific toolkit.

Strategic controlling covers a long-term period of 4-5 years.

Strategic goals must be justified, therefore, the establishment of strategic goals begins with an analysis of information about the state of the external and internal environment enterprises. At the stage of strategic management, the forecast of changes external conditions is very important, so the analysis of external and internal factors is one of the tasks of strategic controlling.

Strategic controlling is also responsible for the validity strategic plans. Before exercising control over the achievement of any goal, it is necessary to establish how reasonable it is chosen and how realistic its achievement is. Checking strategic plans includes, at a minimum, checking for completeness of plans, their interconnection and the absence of internal contradictions. Based on the results of the audit, either a system for monitoring the implementation of the plan is developed, or an alternative version of the strategic plan is developed.

Other tasks of strategic controlling are the determination of critical external and internal conditions underlying strategic plans, as well as the identification of bottlenecks and weaknesses of the enterprise as a result of the analysis of the strategic plan.

Thus strategic goals, critical external and internal conditions underlying strategic plans, bottlenecks and weaknesses of the enterprise are areas of control in strategic control.

In addition to areas of control, it is also necessary to define a system of controlled indicators. There is no single and universal system of controllable indicators for all enterprises; each enterprise must have its own system. But in order for the system of controlled indicators to be effective, a number of requirements must be met:

The volume of indicators should be limited;

indicators should contain data for the entire enterprise as a whole;

· the selected indicators should be dynamic and forward-looking in order to allow comparability of data for at least five years;

· Indicators should have the character of an early warning;

· When choosing indicators, it is necessary to pay attention to the fact that they are comparable (with past achievements, with other enterprises in the industry, etc.).

The selected control indicators are necessarily analyzed. The analysis of controlled indicators includes the following phases:

Comparison of normative and actual values ​​in order to identify deviations:

Identification of the causes and perpetrators of deviations;

determination of the relationship between the deviations obtained and end results enterprise activities;

· analysis of the influence of the obtained deviations on the final results.

The received analytical information from the controlling department is transferred to the management of the enterprise for adoption. management decisions.

We can highlight the most important practical tools and strategic management methods that strategic controlling uses:

· SWOT-analysis;

BCG matrix;

McKinsey matrix;

· Analysis of competition;

Experience curve and its effect;

Analysis of the potential of the enterprise

· Strategic gaps;

Analysis of strengths and weaknesses enterprises;

· Development of scenarios.

Strategic Tools are used primarily to identify and improve the future capabilities of the enterprise, i.e. to find, expand and maintain the potential for success.

Strategic objectives include, inter alia, developing new products and offering new services, creating new and expanding existing capacities, introducing new technologies, raising additional capital, developing new markets, improving the organizational structure, increasing market shares and creating new distribution channels. To quickly and efficiently achieve these goals, it is necessary to apply strategic tools.

Unlike strategic control operational Controlling is focused on achieving short-term goals.

Objective controlling - creating a management system to achieve the current goals of the enterprise, as well as making timely decisions to optimize the cost-profit ratio.

TO main tasks operational controlling include:

· guidance in planning and budgeting (current and operational planning);

identification of bottlenecks and search for weak points for tactical management;

Comparison of planned (normative) and actual indicators of controlled results and costs in order to identify the causes, perpetrators and consequences of deviations;

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

· Creation of an information system for making current management decisions.

The main indicators under control in operational controlling are indicators of profitability, liquidity, labor productivity.

Methods and tools of operational controlling differ significantly from strategic. The most famous are the following tools:

· CVP-analysis - analysis of the ratio "cost-volume-profit" (Cost-Volume-Profit);

· ABC - analysis - analysis of groups of production units depending on their contribution to income;

· XYZ-analysis;

· Analysis of the structure of order volumes;

· Optimization of the sizes of batches of production;

· Optimization of the volume of the order during the purchase;

· Analysis of values ​​at the break-even point;

· Budgeting;

· Analysis of discounts;

· Analysis of sales areas;

· Analysis of emerging bottlenecks in the enterprise;

· Functional cost analysis.

Despite the differences, there is a close interaction between operational and strategic controlling. operational planning strongly depends on the strategic and, in turn, gives impetus to change the strategic direction of the enterprise. Thus, operational and strategic controlling form a single control circuit (Table 10.2.).

In general, controlling is a complex system that combines various elements, such as setting goals, planning, accounting, control, analysis, collecting information, searching for alternatives, developing recommendations for making management decisions, which allows you to identify and solve problems facing the enterprise in a timely manner.

The management process includes control final results as the final phase of management. This production function consists of determining the actual values ​​and comparing them with the given values ​​in order to decide on the result of the implementation.

If there is a discrepancy between the given and actual values, it is necessary to find reason this.

Control - this is the process of determining, evaluating and informing about deviations of actual values ​​from given values ​​or their coincidences and the results of their analysis.

Controlling is, first of all, a management concept that covers all areas of the enterprise: finance and accounting, management and marketing, integrating and coordinating the activities of various services to achieve operational and strategic goals.

In the most general view, controlling is defined as an integrated management system that covers planning and control management and management.

Rice. 1. Controlling functions

Controlling concept

Rice. 4. The concept of controlling.

The concept of controlling can be represented graphically in the form of a pyramid, the top of which is the system of enterprise goals, and the faces are various factors that determine the requirements for the organization of the company's management system. These factors can be divided into general and specific. The first ones are due to the consideration of the management process within the framework of a goal-oriented potential structure and a set of decision-making phases based on a set of company management tools. They are typical for all business entities. The second ones provide for taking into account the specifics of the enterprise and managing it in the context of functional programs, production processes and projects.

The base of the pyramid is the information base of managerial decision-making processes, represented both by quantitative indicators of production financial accounting, and by qualitative characteristics of the external and internal environment of the organization. The height of the pyramid depends on the number of levels of the hierarchical structure of the system of plans and reports of the organization, through which information is provided for result-oriented company management processes. The system of plans and reports, in fact, is the subject of controlling - the inner area of ​​the pyramid.

Planning and reporting documents are the material "output" of information processing processes by company managers.

STRUCTURE AND CONTENT OF CONTROLLING

Goal setting - determination of quantitative and qualitative criteria of the enterprise activity.

Planning- Turning company goals into plans. The first step in planning is a SWOT analysis.

Management Accounting- the main element of controlling, a reflection of all financial and economic activities in the course of the implementation of the plan. Management accounting is fundamentally different from accounting, as it is focused on the information needs of managers, and not on external users.

Organization of information flows- collection of information, provision of information support for management.

Monitoring- tracking the processes occurring at the enterprise in real time.

Control- recording and evaluation of accomplished facts.

CONTROL TOOLS

GAP analysis - in the context of controlling, GAP-analysis means the analysis of deviations of the actual development of the situation from the planned one.

Portfolio analysis - approach to managing the company's finances from the standpoint of the optimal combination of risk and profitability.

Profit Margin Calculation- using the method of calculating marginal profit, the effectiveness of measures in the field of marketing, pricing and finance is analyzed.

Comparative analysis - analysis of causes and factors influencing the results of economic activity.

5. Strategic and operational controlling

From the point of view of the time period, there are two types of controlling:

operational (0.5 – 1 year)

strategic (3 – 5 years)

Strategic and operational controlling are most often carried organizationally.

Strategic controlling is associated with innovation, with a high degree of uncertainty.

Strategic controlling supports strategic management (leadership), but also needs information support in the form of fuzzy sets, wishes (numerical and non-numerical), etc.

Strategic priorities are higher than operational ones. Strategic management must identify potentials. The result of the work of strategic controlling are analytical reports concerning the possible strategic prospects of the enterprise. There is no clear strategic planning procedure.

Task operational controlling- "harvest" in a certain market with certain resources, a certain product at a certain price, etc. Operational controlling must ensure the correct execution of the assigned task and cannot change the input conditions - it is limited by the framework and must achieve the specified values ​​​​of the indicators.

Operational controlling in most cases works in the period up to a year. The product renewal period can be six months.

This is the most developed part and already established control technologies. The level of certainty is high, goals can be quantified fairly easily, and variance analysis is well developed. Enough high level implementation, all external constraints are interval variables.

The tool for implementing the concept of operational controlling, which provides management information for planning, monitoring, evaluating and continuous improvement of the organization, is the management accounting system (MSA).

MSU is a synthesis of the organizational structure and the functions it performs to ensure the process of identifying, measuring, accumulating, analyzing, preparing, interpreting and transmitting information necessary for the company's management to make management decisions, and for the owners to control the business.

Tab. 2. Components of the SMS for each management function

Control stages	Control functions	Component of the control system as a tool for operational controlling
Making a management decision	Forecasting Planning	Budgeting system Economic and mathematical business model describing the relationship costs - volume of activity - profit System of preparation and justification of management decisions
Solution Implementation	Organization Coordination and regulation Activation and stimulation	Responsibility Accounting System. Operational management reporting system Operational monitoring system "plan - fact
Control	Accounting Analysis	Management financial reporting system. Control system for budgetary and non-budgetary indicators Normative costing system

The duration of the successful functioning of any organization has always depended on the effectiveness of the decisions made by their management. This major goal was organizational structure into a controlled process. The manager was seen as a person problem solver, or as a system controller that is involved in the process of planning, execution, motivation, adjustment and decision making. That is why it has become widespread controlling as a holistic concept economic management an enterprise aimed at identifying all the chances and risks associated with making a profit in market conditions. Being at the intersection of accounting, information support, control and planning, controlling occupies a special place in enterprise management: it links together all management functions, integrates and coordinates them, and does not replace enterprise management, but only takes it to a qualitatively new level.
Distinguish between strategic and operational control.
Target strategic controlling- ensuring the survival of the enterprise and "tracking" its movement towards the intended strategic goal of its development. Strategic controlling is responsible for the validity of strategic plans. Currently, the "old" and "new" views on controlling have significant differences (Table 1).

Tab. 1. Differences between the "old" and "new" view of controlling Tasks

• Self-management support
• Market Orientation
• Integration of strategic and operational orientation

• Third-party manager, high role of control
• Predominantly inward orientation
• Problems of departments between the stages of controlling

Organization

• Holistic and process-oriented organization
• Starts in early phases, tied to the value chain
• Service center (profit center), side view

• Rigid functional-divisional and Taylorist orientation*
• Start at the production stage; no focus on the value chain
• Headquarters, cost center, exclusively from the inside

Tools

• Integration of all dimensions of information
• Focus on company value
• Active use of IT potential

• Focus on accounting
• Orientation to the result of work for the period
• IT response

Understanding the Controller

• Innovator, consultant, product, customer and process expert

• Guard dog"
• Experts in the field of controlling tools

Options	A "new" look at controlling	The "old" view of controlling

Controlling is a control and information system for managing the development of an enterprise based on the measurement of resources, costs and results of the enterprise's internal activities. Currently, there is no unambiguous definition of the concept of controlling, however, there are common features in the definitions.

First, by appearance Controlling is an information system for supporting management decisions.

Secondly, many formulations consider the content side of this concept and describe or list the main directions or areas of its application (for example, controlling as a system that provides a methodological and instrumental base to support the basic management functions: planning, control, accounting and analysis).

Thirdly, many authors emphasize the target orientation of controlling (target management, management of the future to ensure the long-term and efficient functioning of the enterprise and its structural units, “the enterprise profit management system” - Ivashkevich V.B.).

Two components of controlling:

- controlling - the philosophy and way of thinking of managers, focused on the efficient use of resources and the development of the enterprise in the long term;

− Controlling is an integrated system of information-analytical and methodological support of managers in the process of planning, control, analysis and management decision-making in all functional areas of the enterprise, focused on achieving goals.

2. Goals, objectives and functions of controlling.

Purpose of controlling

The purpose of controlling is to provide management with comprehensive information necessary to manage the development of the enterprise.

Controlling Tasks

Building a system of strategic and operational (tactical) target indicators of the enterprise;

The use of control mechanisms in order to ensure the coordinated work of the enterprise team in the direction of the goals set;

Research of alternative options for achieving the set goals, substantiation of the choice of the optimal option;

Grouping and summarizing costs and results in various analytical sections (by types of costs and results, places of formation, responsibility centers, calculation objects);

Coordination of the activities of structural divisions, departments and employees of the enterprise, planning, budgeting;

Analysis of the company's activities, substantiation of the need for corrective actions;

Evaluation of the effectiveness and feasibility of investment projects and tactical management decisions

Controlling functions

The goals and objectives of controlling are implemented in the course of performing the following controlling functions:

1. measuring - development of a system of controlled indicators for assessing the activities of an enterprise, structural divisions, individual employees, monitoring the activities of an enterprise and the state of the enterprise's economy.

2. internal control of the activities of the enterprise structural divisions and individual employees.

3. coordinating - coordination of activities of all parts of the enterprise.

4. corrective - the use of feedback mechanisms when taking corrective measures of managerial influence.

5. service - providing managers with the information necessary for management.

3. The role of controlling in enterprise management, its relationship with other management functions. Modern controlling covers the methods of forecasting, standardization, planning, analysis, control, personnel management, etc. At the planning stage, the role of controlling is to develop methods and a planning schedule, provide information for drawing up plans, develop a system of strategic and operational plans for an enterprise, and plan a development strategy enterprises, development and establishment of a system of controlled indicators for assessing the activities of the enterprise and its divisions, coordinating the activities of the structural divisions of the enterprise, optimizing the use of material, labor, financial and other resources of the enterprise.

In controlling, all types, forms and systems of control are implemented. Controlling includes monitoring the efficiency of the current activities of the enterprise and its structural divisions, measuring and evaluating the effectiveness of the enterprise as a whole and in various analytical sections (by structural divisions, types of products, business processes, market segments, etc.), assessing the profitability of types of products , distribution channels, assessment of economic efficiency and expediency of managerial decisions, etc. In controlling, control should be aimed at the future. Therefore, control over the correctness of the choice of goals, control of external and internal restrictions that prevent the enterprise from achieving its goals, budgetary control, monitoring of the external and internal business environment can be carried out. At the same time, a comparison is often made of the actual performance of the enterprise with the indicators of past periods, planned indicators, similar indicators of industry leaders, competitors.

The role of controlling in providing the information necessary for management is to implement feedback mechanisms, justify the choice of corrective measures of managerial influence, use the latest advances in information technology to organize information flows at the enterprise, integrated implementation of planning, accounting, control and analysis methods and building an internal reporting system based on enterprise.

Controlling plays an important role in anti-crisis management, which involves analyzing scenarios for the development of an enterprise, preparing alternative options for an action plan, building a system of controllable performance indicators, budgeting, coordinating the activities of structural divisions and departments of an enterprise, timely identification of emerging problems, appropriate adjustment of an enterprise’s activities, ensuring sustainable financial state of the enterprise, identifying weaknesses and bottlenecks in its activities, continuous monitoring of the state of the enterprise and the external environment.

4. Controlling structure. Components and sections of controlling. In the organizational aspect, the following sectors are distinguished in controlling:

1) financial;

2) production costing;

3) financial planning and economic analysis;

4) investments;

5) information technologies;

6) corporate development.

Then the classification of controlling areas, depending on the functional affiliation, may include the following sections:

1) purchasing and warehousing controlling;

2) production controlling;

3) sales controlling;

4) controlling financial investments;

5) controlling logistics;

6) controlling capital investments;

7) controlling motivation and personnel management;

8) controlling the provision of resources;

9) controlling holding relationships, etc.

5. Types of controlling. Accordingly, controlling, as a management tool, is divided into:

− strategic (doing the right thing);

- operational (doing the right thing);

- dispositive (what to do if the thing is done incorrectly). "Do the right thing" - strategic controlling; "doing the right thing" - operational controlling.

6. Management accounting, information support, planning and monitoring.Planning

Planning - at this stage, the goals of the enterprise are converted into forecasts and plans. The first step in planning is an analysis of the strengths and weaknesses of the enterprise, opportunities and dangers. Based on this, an enterprise strategy is developed, and then a plan. The plan allows the company to assess how realistic the achievement of the goals is, what helps and what hinders their achievement. The plan is a quantitative expression of the goals of the enterprise and the development of ways to achieve them. Plans are developed both for the entire enterprise as a whole and for each division.

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

In the course of the implementation of the plan, operational management accounting is carried out, which reflects all the financial and economic activities of the enterprise. Management accounting - a tool of the controlling system - is fundamentally different from accounting. The specificity of management accounting lies in the fact that it is focused on the information needs of the heads of the enterprise and departments, on the support of managerial decision-making. Information flows

The most important element of the controlling system is the system of information flows in the enterprise. The management process itself is often considered as a process of information transformation. In the controlling system, the relevance of information comes to the fore: how significant it is for the managerial decision being made. All other information requirements within controlling play a subordinate role. Insignificant information, even if it is quite reliable, cannot help in making managerial decisions. At the same time, significant, but only 95% reliable, can be of great help to the manager in solving managerial problems.

Only information that is directly related to this decision and for which information is available in the following areas can be considered relevant for making a management decision:

the conditions under which the decision is made;

target criteria;

a set of possible alternatives (which decisions can in principle be made);

consequences of the adoption of each of the alternatives (what will happen if this or that decision is made).

Monitoring

Possessing the information, the manager can monitor all the financial and economic activities of the enterprise - tracking the processes occurring at the enterprise in real time; preparation of operational reports on the results of the enterprise for the shortest periods of time (day, week, month); comparison of target results with actually achieved.

Based on such a comparison, conclusions are drawn about the strengths and weaknesses of the enterprise, the dynamics of their change, as well as the development trends of the external conditions in which the enterprise has to work.

Changing the conditions of the external and internal environment of the enterprise entails a revision of the target parameters. It is necessary to check how optimal the goals set are in the new conditions, and whether the enterprise will be able to achieve the goals in view of the changes that have occurred.

Based on the change in the target parameters, as well as the forecast of changes in the strengths and weaknesses of the enterprise itself, an action plan is adjusted to achieve the goals, and this new, revised plan is already being implemented, i.e. the circle closes.

7. Definition of strategic controlling. Essence of strategic controlling.Strategic controlling is an integrated control and information system for enterprise management, aimed at ensuring the effective functioning and survival of the enterprise in the long term. Essence strategic planning is to determine the optimal path for the development of the organization in terms of increasing the value of capital through the generation and selection of appropriate strategies. Therefore, strategic planning is, first of all, planning to achieve goals. 8. The concept and objectives of strategic controlling. Strategic controlling defines the goals and objectives for operational controlling, i.e. sets the normative framework.

The goal of strategic planning is to ensure the long-term successful functioning of the organization.

When forming strategic control, it is necessary to take into account and solve the following tasks:

formation of controllable values ​​for measuring and evaluating the potential for success;

establishing standard values ​​that act as a basis for comparison;

determination of actual (real) values ​​of controlled quantities;

rechecking the real values ​​in relation to the normative ones is carried out by comparing the plan and the fact (that is, according to statistics for the past period) and comparing the plan with the actually established (desired) controlled values ​​that characterize the actual potential for success;

fixing deviations and analysis of the causes of deviations;

identification of required corrective actions to manage deviations from the strategic course.

The main functions of strategic controlling include:

Formation and development of the information support system for strategic management;

Primary element-by-element and integral strategic analysis;

Participation in setting strategic goals;

Participation in secondary strategic analysis and strategic reflection;

Monitoring of the system of strategic indicators / indicators, including separately for the external and internal environment;

Control over the implementation of the overall strategy;

Coordination of all stages of strategic management as a process and, in general, all elements of strategic management as an organic system

9. Definition of operational controlling. The essence of operational controlling. Operational controlling is a control and information management system aimed at ensuring the achievement of the current goals of the enterprise (primarily the goals of profitability, profitability and liquidity) based on making timely decisions to optimize the cost-benefit ratio.

The essence of each of the considered aspects of strategic and operational controlling in most sources is defined succinctly, in the form of an aphorism: "do the right thing" - strategic controlling; "doing the right thing" - operational controlling.

10. The concept and tasks of operational controlling. Its main goal is to ensure the current implementation of the strategic plans for the development of the enterprise. In accordance with this, operational controlling solves the following tasks:

ensuring the achievement of the current goals of the enterprise, established in accordance with the development strategy, including ensuring a given level of profitability and liquidity of the enterprise;

determination of a set of controllable indicators for current management;

planning and budgeting of the current activities of the enterprise, ways and deadlines for achieving the current goals of the enterprise;

management of bottlenecks in production and sales enterprise opportunities, ensuring the most efficient and productive use of enterprise resources;

plan-fact analysis of costs and revenues by product, market sector, customer groups and other analytical sections;

monitoring of the current financial condition enterprises, cash flow management;

analysis of current changes in demand, trends in consumer behavior and appropriate adjustments to marketing and production programs

11. Tools for strategic and operational controlling. Operational controlling tools:

ABC analysis

XYZ analysis

Order volume analysis

Optimization of order volumes when purchasing

Analysis of values ​​at the break-even point

Cover calculation method

Analysis of emerging bottlenecks in the enterprise

Investment Calculation Methods

Calculation of production result for a short period

Batch size optimization

Sales representatives commission

based on coverage

Quality mugs

Discount Analysis

Sales area analysis

Functional cost analysis

Strategic analysis and strategic controlling tools:

Own production - supplies from outside.

Experience Curve.

Competition analysis.

Logistics.

Portfolio analysis.

Potential analysis.

Curve life cycle product.

Analysis of the strengths and weaknesses of the enterprise.

strategic breaks.

Scenario development.

12. ABC analysis. ABC analysis is an important tool used in an enterprise to identify key points and priorities.

ABC-analysis compares indicators in physical and value terms.

The task of the analysis is to identify at the enterprise those small values ​​in physical terms, which correspond to large cost values.

Then it is possible to act relatively quickly on the entire population in accordance with the target representations.

Applications:

in logistics (quantity and cost of parts in the context of suppliers),

production (research and change fixed costs.)

sales (orders and products sold, product groups, customer groups and sales areas).

CLASSIFICATION OF SUPPLIERS AND PARTS

A tool like ABC analysis should employ a purchasing specialist and a warehouse manager. With the help of ABC analysis in these areas of activity, it is necessary to separate the essential and non-essential procurement and warehousing processes. Should focus onmaterials of great economic importance, in order to reduce costs through the implementation of targeted activities. Thus, it is possible to significantly increase the efficiency of purchasing and warehouse activities.

ABC analysis can be effectively applied in the purchasing department and in the warehouse. The most important suppliers, who tend to produce A-parts, should be handled differently than suppliers who only make C-parts.

By focusing efforts on A-suppliers and A-parts, a lot of time can be saved in the enterprise. Thus, it becomes possible for the heads of the purchasing and warehouse departments to deal more intensively with tasks that are important for the enterprise. Conducting an ABC analysis

ABC-analysis is primarily suitable for assessing the degree of importance of tasks. Practice constantly confirms that in the production process the first 5-20% of the input parameters ensure the achievement of 75-80% of the effective parameters. The remaining 80-95% of the input values ​​give only about 5-20% of the total result.

In many companies we establish, for example, that 20% of all customers contribute about 80% of the turnover.

The procedure for performing ABC analysis:

Drawing up a list of all activities for the corresponding planning period of one month.

Ordering all tasks by importance, i.e. according to their valuation in order to achieve the established goals.

Evaluation of all recorded activities in accordance with the ABC scale.

Checking the personal time schedule in terms of matching the importance of tasks and the time planned for their completion.

Adjustment of the time schedule in accordance with the setting for A-, B- and C-tasks.

A-, B-, C-tasks should be clearly delineated. HowEntrepreneurs and managers alike must determinepriority of tasks The solution of C-tasks should be delegated to your employees whenever possible.

By delegating C-tasks and parts of B-tasks, entrepreneurs and leaders will have more time for other important and urgent tasks. Attention should be paid to the fact that, along with tasks and responsibilities, the corresponding rights are also delegated. The solution of tasks should be entrusted only to employees who are directly subordinate to the heads of departments. In this way, better motivation is achieved and the qualifications of employees are increased. It is necessary to regularly monitor the implementation of delegated tasks. For the good performance of the assigned work, recognition should be expressed. Then the learning process is accelerated and the motivation of employees is improved. Entrepreneurs and managers should be closely involved in solving A-tasks. The additional time gained can be used to address strategic issues and creative activities. Product versatility, customer focus and flexibility provide competitive advantages that enable successful business management. 13. Analysis of the volume of orders. The purpose of order volume analysis is to regularly monitor this indicator and improve its values. Therefore, it is necessary to calculate the average volume of orders monthly or annually. Of particular importance is the allocation of the share of small orders, since their number should be systematically reduced.

When analyzing the volume of orders, they are first grouped according to a certain scale, then the number of orders and the volume in terms of value for individual ranges of the scale are established. Along with the absolute values, the accumulated total is also shown. The success of an enterprise essentially depends on the structure of order volumes. Healthy proportions should be observed between the size of the enterprise and the average volume of the order.

When analyzing the costs of placing and processing orders, we see that they primarily include personnel costs for employees of the order processing department and material costs (accounted depreciation, accrued interest, repair and maintenance costs, office supplies, postage and phone charges). These fixed costs per order are as high as for large orders. Since the processing and clearance times are often the same for both types of orders, small orders create a large burden on management and sales. Order volume analysis should be carried out at each enterprise For many employees of the enterprise, its results are unexpected It turns out that small orders provide only minimal revenue Since the costs of placing and processing one order are approximately the same, it is necessary to reduce the number of small orders to an increase in the value of the average order volume This entails a reduction in costs, primarily in production and sales.

14. Optimization of order volumes during the purchase. Determining the volume and moment of the order during the purchase depends on the following factors:

1) the needs of production in raw materials and materials;

2) requirements for keeping in the warehouse;

3) situation in the procurement market

There are two possibilities when determining the order quantity.

Purchasing large quantities at long intervals. Purchasing large quantities has its merits, not only because of better prices and lower acquisition costs, but also because of the relative greater reliability of current production. However, these advantages are countered by such disadvantages as a high level of capital binding with high interest rates and significant storage costs.

Purchase of small quantities at short intervals. In the case of more frequent purchases of small quantities at short intervals, the above advantages and disadvantages are reversed. Due to faster stock turnover, less capital is tied up, resulting in lower interest and lower stocks. In addition, the risk of damage, loss and aging of goods in the warehouse is reduced due to shorter shelf life. Warehouse premises are also freed up, which can be used for other purposes.

Thus, the problem of optimizing order volumes is to balance two opposing trends in cost dynamics.

a) Fixed acquisition costs.

These costs arise regardless of the order quantity. These include ordering and bookkeeping costs, clerical work, receiving materials, and postage. The level of fixed costs increases with an increase in the number of orders during the planning period

b) Warehouse costs.

These costs depend mainly on the volume of stocks and their cost. Storage costs primarily include maintenance costs, personnel costs, accrued depreciation, accrued interest on the capital associated with the warehouse, depreciation or loss, and costs for storage facilities.

It must be taken into account that the fixed costs of acquisition and storage costs change in the opposite direction.

In order to keep the cost of an order as low as possible, it is necessary to determine the optimal order quantity. Therefore, it is required to check fixed acquisition costs and storage costs.

The optimal order quantity is determined by the increase in storage costs and the reduction in acquisition costs.

To calculate the optimal order quantity, as a rule, the following formula is used:

The interest rate is determined as follows:

warehouse percentage rate = (stock costs / average stock) x 100. The optimal volume of orders is of great importance for enterprises, since its accounting allows you to systematically reduce costs in the field of procurement and in the warehouse. In this case, employees of the purchasing department acquire guidelines for the future

With the help of a computer, the optimal order quantities for A-, B- and C-parts can be quickly calculated and used to compile auxiliary tables. Please note that the optimal order quantity should only be a guide. Deviations from the calculated value may occur due to the use of discount scales, minimum order quantities or certain package sizes.

15. Analysis of values ​​at the breakeven point. The analysis of values ​​at the break-even point assumes that the reporting at the enterprise contains separate data on variables and fixed costs. This is typical for a profit calculation system based on coverage amounts.

With this method, the relationship between revenue from product sales, costs and profits is clearly and visually presented. The results of the analysis of values ​​at the break-even point can be presented in analytical and graphical form. A graphical representation is preferable, since my experience suggests that employees of enterprises perceive diagrams better and faster, which means that the nature of profit changes with changes in revenue and costs can be shown more clearly.

By analyzing the values ​​at the break-even point, you can determine the critical value that shows when revenue covers total costs enterprises.

Analysis of the break-even points provides managers at all levels with concentrated information for better decision-making in the future. This analysis is often used in practice, since it is quite easy to test various alternatives with its help. Through such an analysis, we can better assess profit opportunities. Besides, guarantees of break-even of the enterprise become obvious. The amount of profit and the guarantee of its receipt are important factors for the successful management of an enterprise.

We can fairly easily calculate how changes in quantities and sales prices, as well as variable and fixed costs, affect profits. With the help of simple equations, the critical revenue, the reliability range and the reliability factor are determined.

We can represent the break-even point on the chart. Along with this, an analytical presentation of the results is possible Preferably a graphical form of presentation

To analyze the values ​​at the break-even point, it is necessary to divide the total costs of the enterprise into variable and fixed. If a short-term profit calculation is carried out in combination with a profit calculation based on coverage amounts, then the necessary data can be taken from this calculation.

Rice. 12. Finding a break-even point based on variable costs

Rice. 13. Presentation of the break-even point on the chart with fixed costs lying above variable costs

Rice. 14. Presentation of the break-even point on the chart with a differentiated display of variable and fixed costs

Rice. 15. Breakeven point on the SPO chart

Analysis of the values ​​at the break-even point allows you to simply check the proposed alternatives. The impact of different decisions on the amount of profit can be shown quite clearly.

In businesses with different product groups, sales regions, and customer groups, break-even point charts can be drawn in such a way that they show the impact of changes in sales volumes, prices, and individual components of variable or fixed costs. Using this information, leaders at all levels can make more informed decisions and systematically increase profits.