2. The concept of controlling, based on the priority orientation of controlling to provide management services with the information necessary for decision-making. Such information is comprehensive, covers qualitative and quantitative aspects of the enterprise’s activities, is represented by various types of indicators, contains data about the past, present and planned or predicted future, i.e. it becomes a tool for providing the entire information field of the organization’s management system.

3. The concept of controlling, which focuses on management with an emphasis on coordination, or planning and control.

Each of the listed controlling concepts is limited, private in nature and corresponds to the initial stages and early experience of introducing controlling into practice management activities.

A more mature and complete interpretation of the essence of controlling is expressed in a modern concept, which provides for the use of controlling as a tool that ensures the elimination of bottlenecks in the organization’s activities and is future-oriented in accordance with the strategic goals of the enterprise. With this understanding of controlling, it is involved at all stages of the management process, the ultimate goal of which is to ensure the competitiveness and profitability of the enterprise.

The general understanding of the essence and purpose of controlling turns out to be quite close in most publications on its problems. In general terms, the key provisions of the controlling theory can be formulated as follows.

1. Controlling is a qualitatively new and promising tool in solving problems of enterprise management (management), adequate to the conditions information society and the era of globalization.

2. Controlling is focused on ensuring higher efficiency and competitiveness of the enterprise in conditions of uncertainty and instability of the market environment.

3. Controlling is designed to support and facilitate optimization of the enterprise management process and adoption management decisions.

4. Controlling implements its functions based on the basic provisions of the system approach about integration, interconnections, feedbacks when determining a comprehensive methodology, covering all levels and areas of enterprise management.

5. Structuring (classification) of controlling corresponds to the levels of management decision-making at the enterprise. The generally accepted distinction is the following types controlling: strategic, operational, tactical and operational.

The starting point in the theory of controlling is the definition of controlling as an economic category. The concept of controlling belongs to the group economic categories, on which there is a wide range of opinions among experts. To a large extent, this differentiation is due to the historical aspects of the origin and development of this branch of scientific knowledge.

Particular attention to the formulation of the concept of controlling is important because it expresses in concentrated form the essence of each version of the vision of the essence, functions, and concepts of controlling. In some cases, Russian authors completely agree with the interpretation of the concept of “controlling” in foreign sources. For example, in the book by R. Mann (Rudolf Mann) and E. Meyer (Elmar Meyer) “Controlling for Beginners”, translated into Russian and published in Russia in the first edition in 1991, it is given following definition: “Controlling is managing the future to ensure the long-term functioning of the enterprise and its structural units.” In the book “Planning and Controlling” by Yu. P. Aniskin and A. M. Pavlova, published in 2003, a definition very similar in content and edition is presented: “Controlling is managing the future to ensure the long-term and effective functioning of the enterprise and its structural divisions.” But more often, Russian authors give their original formulations of the concept of “controlling”.

The most common in the interpretation of domestic authors are the following options for defining the concept of “controlling” (key words that define the concept with which it is identified are highlighted in italics):

¦ “...a management system aimed at obtaining...”;

¦ “...a system of continuous assessment of all aspects of the company’s activities, its divisions, managers, and employees”;

¦ “...accounting and control at the enterprise”;

¦ “...focuses on supporting the process of making management decisions at the enterprise”;

¦ “...a functionally separate direction of economic work at an enterprise...for the adoption of operational and strategic decisions»;

¦ “...a cross-functional management tool that ensures the validity of decisions made by management”;

¦ “...the concept of a management system...”; controlling is “focused primarily on supporting decision-making processes”;

¦ “...the concept of system management, management of an organization or a separate functional process.”; it “is the leading element, the mechanism that ensures management according to integrated goals in a multi-stage system of planning and control of the enterprise’s activities”;

¦ “controlling is understood as the concept of effective management of a company. the controlling system integrates accounting, planning, and marketing into a single self-governing system”;

¦ “regional infrastructural innovation controlling is becoming a progressive method of effective management of a subject of the federation (or federal district), i.e., a functionally separate direction of financial and economic work is carried out at the meso level”, “... carries out the convergence of market infrastructure.”

If we systematize the presented options for defining controlling, then two points of view are most often encountered:

1) controlling is a management (or management) concept;

2) controlling is a management system.

Definitions of controlling as an area of ​​economic work are rarely found; management tool; information system; accounting and control (synthesis of planning, accounting, control, etc.).

These same definitions, as a rule, indicate that controlling is focused on ensuring decision-making, and much less often they talk about the focus of controlling on coordination.

The considered list of definitions of the concept of “controlling” is not only interesting as evidence of the extremely wide range of opinions about the essence of this management tool, but can also serve as a basis for systematizing the main approaches to determining its essence, which scientific literature are designated as types of controlling concepts.

The peculiarities of the authors' views on particular issues of the theory of controlling are essentially derived from the basic concepts considered - the concept of controlling and its formalized definition. Thus, on the issue of the goals and objectives of controlling, the following judgments are most typical:

¦ the purpose of controlling follows from the purpose of the organization;

¦ controlling is aimed at supporting management decision-making;

¦ controlling solves the problem of preventing the occurrence of crisis situations and eliminating bottlenecks in work;

¦ controlling solves three main tasks: planning, control, regulation through planning, etc.

Already from these few examples it is clear how multidirectional the ideas about the purpose of controlling in an enterprise are.

An important issue is the definition of controlling functions in an enterprise. The most significant are the following functions: service (information), consisting in the formation and provision of information for management and decision-making; internal control; coordinating; analytical; integration of accounting, analysis, standardization, planning and control methods into a unified system for obtaining, processing and summarizing information.

An important property of controlling is its ability to create prerequisites for the successful functioning of an enterprise in the long term based on:

a) adaptation of strategic goals to global trends in the development of the external environment;

b) approval current plans with a strategic plan for the development of the enterprise based on the priority of the strategic plan;

c) coordinating current plans for various business processes;

d) creating a system for monitoring the process of implementing plans;

e) adjustments to the content and timing of implementation of strategic plans.

The subject of controlling is usually understood as information and analytical support of the enterprise management process, including all its structural components. In its content, controlling is focused on information and analytical support for the following areas of enterprise management:

¦ marketing;

¦ innovation process;

¦ production sector;

¦ provision of resources;

¦ logistics;

¦ logistics area;

¦ inventory management;

¦ cost analysis;

¦ financial activities;

¦ investment process, etc.

For each of these areas of activity of the enterprise, the tasks of controlling and its tools are determined.

When organizing controlling, it is necessary to determine its basic principles, which include:

1) compliance of the controlling system with the strategic goals of the organization;

2) compliance of the controlling concept with system requirements;

3) harmonization of all subsystems and elements of controlling;

4) scientific character;

5) complexity;

6) efficiency;

7) Feedback.

The main factors determining the relevance of implementing a controlling system in modern enterprises are:

¦ instability of both external and internal operating conditions of the enterprise, which gives rise to increased requirements for the quality of enterprise management;

¦ globalization of economic processes, mass involvement of economic entities in foreign economic activity, which significantly complicates the tasks of managing an organization;

¦ the need to search for more and more efficient and advanced management systems that ensure the viability and sustainability of the enterprise;

¦ the need to improve and qualitatively change the organization and methodology of information support;

¦ low information content of data generated within traditional methods planning, management, accounting and financial accounting;

¦ insufficient level of interaction and consistency in the activities of various enterprise management services.

The use of controlling as a tool for scientific enterprise management presupposes the preliminary formation theoretical foundations and methodologies, including the development of the controlling concept. The concept of controlling is understood as a holistic, formalized idea of ​​controlling as a management subsystem that links together all its structural elements. This subsystem is designed to ensure the effectiveness of management decisions and contribute to the optimization of business strategy and policy of the management system as a whole.

The purpose of controlling is determined by the purpose of the enterprise. The main tasks of controlling are to provide information support for the processes of planning, regulation and control at the enterprise, to perform the function of integration and coordination.

Controlling should be based on a systematic approach, which involves methodological and information support all areas of activity of the enterprise management system. The synergistic effect obtained with a systematic approach to organizing controlling also plays a significant role.

An important system-forming property of controlling is its orientation not to the past, but to the future. Let us note in passing that this is one of the fundamental differences controlling from control. This orientation “prescribes” to him the mandatory property of information aggregation, since the development of optimal management decisions is impossible without complete information covering all connections and relationships in which the activities of the enterprise are realized. Future orientation determines the high importance of planning and forecasting in the controlling system. Trend characteristics of dynamics for previous periods are valuable, first of all, as basic information for drawing up forecasts and plans.

The next system-forming property of controlling is its approach to all issues from the standpoint of the unity of quantitative and qualitative aspects. Only taken together are they able to provide complete knowledge about the object or process being studied.

The system-forming property of controlling is also the combination of strategic and operational controlling, which is due to the structure of the tasks of managing an enterprise as an economic system.

An essential system-forming property of controlling is the study of both the internal and external environment of an enterprise, since any economic system is open, that is, it has an extensive network of external connections and relationships.

A mandatory system-forming property of controlling is its effectiveness, since only under this condition is its existence economically (and not only economically) justified. This is one of the fundamental differences between controlling and many other structural elements of the management system. All that is needed is effective controlling, which useful result exceeds the costs of its organization.

The systemic properties of controlling provide the ability to implement a fairly complex set of functions, among which the most significant are:

1) consulting activities in the field of methods of working with information and expert assessments based on objective indicators;

2) designing a comprehensive system of indicators that evaluate the efficiency of the enterprise, measuring the influence of internal and external factors on the results of the enterprise’s activities;

3) information support for management services;

4) optimization of information flows in the enterprise;

5) accounting and control activities;

6) coordination of individual sections of current plans with the strategic plan;

7) comparison of planned and actual indicators and determination of acceptable limits of deviations from specified parameters, analysis of the causes of deviations;

8) development of proposals for eliminating and preventing deviations of actual results from planned indicators;

9) information and analytical activities aimed at identifying the main trends in the functioning of the enterprise.

Thus, controlling provides methodological and information support for the main management functions at the enterprise, including the definition and justification of goals, the formation of current and strategic plans, monitoring their implementation and adjustments, etc.

Controlling is a tool for methodological and information support of the management process, a set of methods for operational and strategic management, accounting, planning, analysis and control at a qualitatively new stage of market development. Controlling is a unified system that is aimed at achieving the strategic goals of the company.

The basis of the activities of any enterprise is a strategy that is implemented through the targeted organization of intra-company processes and the formation of an appropriate organizational structure, where the controlling system is its element, which has its own specific set of tasks, tools and has a relatively autonomous organizational structure.

The most important management functions that the controlling system is focused on supporting are forecasting, planning, regulation, coordination, analysis and control. When providing service for these management functions, the task of controlling is primarily information support. During the service, controlling assesses the need for information, selects it, sorts out the available arrays of economic information, assesses its quality, checks for suitability, refines and systematizes it, and presents the information in the form most convenient for users (managers).

In addition to information support for each management function, an important task of controlling is to coordinate in two areas:

a) in the organizational sphere - improvement, modification, clarification of the organizational foundations for the interaction of enterprise divisions in the implementation of the relevant management functions;

b) in the functional sphere - coordination of positions, finding compromise solutions in the activities of enterprise divisions involved in the implementation of relevant management functions.

Controlling is designed to provide information support on a wide range of internal and external problems of the enterprise, therefore an integrated approach to determining sources of information resources is required. The main source of data in the controlling system is internal accounting information generated within the framework of accounting, financial and management accounting. In addition, information obtained from a variety of external sources is involved. If the internal accounting database does not contain the information necessary to perform controlling tasks, special sample surveys are carried out at the enterprise in a one-time or periodic mode.

The most important task of controlling is to ensure the unity and interconnection of various enterprise management functions. Thus, an information support system for decision-making, a planning and control system cannot be built independently of each other. Their relationship is realized in the forms of mutual use of information, ensuring consistency of tasks, coordination of methods, etc. Thus, controlling carries out the ongoing adjustment of the management system through the coordination of management functions.

The controlling system is also designed to carry out a set of analytical functions, which include: assessing the degree of implementation of the plan through a comparison of actual and planned values ​​of parameters, analyzing the causes and possible consequences of identified deviations from plan targets, assessing the results of plan implementation, developing corrective measures on this basis, analyzing commercial risks and identifying ways to reduce them, etc.

Thus, in general, controlling is a service system for management, which uses controlling in developing business plans for the enterprise and receives information from the controlling system that is used in decision making. These decisions take the constructive form of strategic and current plans.

5.2. Controlling methods and tools

Effective enterprise management is impossible without reliable information support necessary for making decisions on the most important areas and areas of activity, including current and strategic planning in the context of markets, products, clients, divisions of the enterprise, etc. To make such decisions, the most reliable, The information generated on the basis of controlling is of high quality and timely. Thus, the main purpose of the functioning of controlling in a company is the systematic collection of information necessary for analysis, its processing and presentation to the main user groups.

To perform these functions, controlling has a set of methods and tools, which include: an accounting system, traditional management techniques, as well as methods of mathematical statistics and econometric methods.

Let us consider in more detail those of them that have received general recognition, have an unambiguous interpretation and are presented in educational and scientific literature without any significant variations.

The primary information tool in controlling is the accounting system, which includes accounting, financial, statistical and management accounting. In their unity, these types of accounting provide controlling with internal information about resources, their sources, directions and efficiency of use. The accounting system also generates data used by controlling about the processes occurring at the enterprise and the results of activities in the sphere of production and circulation.

The accounting system at an enterprise has historically developed, moving from the original classical form, where accounting dominated, to the modern form, in which the four specialized areas of the accounting function indicated above have developed. Management accounting is closest in content to controlling. The direct use of accounting data in controlling is of limited value. Accounting performs its very significant and responsible functions, but it is not directly focused on servicing a number of management functions. Thus, accounting contains information about the results of business transactions for the past period, and for controlling it is important to generate information about the future of the enterprise. In accounting, data on production costs are carefully documented, and for controlling, issues of profit generation in the present and in the long term are of priority importance. A significant part of the information necessary for controlling does not relate to the scope of accounting. These are, for example, systems of forecast and plan indicators.

The central source of internal information for controlling is the enterprise accounting system. Therefore, it is necessary to have a good knowledge of the goals, methods, functions, and content of all types of accounting. To solve problems of controlling, the most important accounting information is the following: production costs, production volume, investment activities, financial indicators. The main body of information should be represented by indicators that can actually be changed as a result of the implementation of management decisions. It is especially necessary to carefully monitor indicators that make it possible to diagnose the situation in the area of ​​bottlenecks, and those that determine opportunities for implementation. competitive advantages enterprises.

One of the most important requirements for accounting information used in controlling is its suitability for monitoring the success of the implementation of planned decisions. Such information is represented by a system of target indicators that unambiguously characterize the content of management decisions made. As part of controlling, control activities are carried out - the actual values ​​of indicators are compared with planned targets. Based on the analysis of identified deviations, the controlling service forms and submits to the management of the enterprise proposals on the advisability of introducing corrective measures.

Let's expand on specific example the meaning of the requirement for the suitability of accounting information for making management decisions in the planning process. The most important section of the plan is a block of indicators that determine the prospects for the development of the enterprise and its profitability. These indicators should characterize changes in the scale and structure of production, increasing the efficiency of resource use. The main numerical indicators are the amount of costs and production volume by type of product.

First of all, accounting information as the main controlling tool must contain actual data on costs and production volumes by type of product as of the base date. These data, in combination with the expected characteristics of the intensity of their change, are used by the controlling service as the basis for calculating target planned costs and production volumes for planned dates.

As each date arrives within the planning horizon, the controlling service again needs accounting information: now it requires data on actual costs and production volumes for each year for each type of product. After comparing actual and planned indicators and analyzing deviations, the controlling service generates proposals for the management of the enterprise on the need to adjust the planned indicators for the remaining years of the planning period. Such adjustments may include a change in the plan for the structure of manufactured products: a reduction in the output of products for which there was an unexpected decrease in demand, an increase in the output of products for which stable demand remains and new opportunities have opened up to reduce costs per unit of production. The need to adjust the plan may be caused by new investment opportunities that have opened up, an increase in competitive advantages in foreign markets, etc.

The controlling methodology is based on clarifying and adjusting the system of key indicators that characterize the state of the enterprise as an economic system and the processes of its functioning. The effectiveness of the implementation of management decisions and the company's strategy depends on a properly formed system of analytical indicators that evaluate the activities of the enterprise. This system of indicators is formed on the basis of current indicators of the organization’s functioning, on information obtained during the analysis of production bottlenecks.

Controlling ensures the development of indicators and techniques used in competition analysis. Competitive environment organizations are constantly changing, which requires monitoring the external environment. Changes in market conditions include shifts in the relationship between supply and demand, changes in the average market price, changes in consumer requirements for the quality of goods, etc. To form and plan your own competitive strategy information about the state of the market is needed. With the help of such information, an enterprise can identify its own strengths, on the basis of which new strategies will be developed. As part of this strategy, the weaknesses of the enterprise must be eliminated.

An important methodological technique used in controlling is portfolio analysis, which is used to improve strategic planning in an enterprise. A key factor in a firm's success is the availability and implementation of portfolio strategies. A company's portfolio refers to its relative market share, product portfolio, customer portfolio, and business portfolio. Portfolio analysis also makes it possible to identify the stages of the life cycle and the profitability of individual product groups. With its help, the need to develop new products is also predicted and the financial resources required for this are determined.

The arsenal of methodological controlling tools includes the well-known matrix of the Boston Consulting Group, which allows you to determine the strategic position of an enterprise in each area of ​​its activity. Based on the analysis of this position, it is possible to choose the correct strategy for the enterprise’s actions in the market and the optimal strategy for the redistribution of financial flows between different areas of activity. The Boston Consulting Group matrix breaks down all areas of a business into four groups: star, cash cow, dog and wildcat. Each group requires its own strategy.

“Stars” is an ideal case that combines high market growth prospects with the company’s strong position in it. They have the potential to be a market leader right up to the saturation stage.

“Cash cows” – the company has a strong position in a mature market. This situation provides the company with high, stable profits, although growth is not expected. The profits of the “cash cows” are invested in other, more promising areas of activity.

“Dogs” – the weak position of the enterprise is combined with low market growth rates. Such areas of activity are unpromising; the company is trying to get rid of the “dogs”.

“Wild cats” – the company’s position is shaky, but the prospects for market development are quite tempting. They are also called "difficult children." The company has several strategic options: invest and turn the “wildcat” into a “star” or liquidate this line of business.

Potential analysis is also used as a controlling method. The potential of an enterprise is defined as the ability to ensure viability and profit in the future. The task of controlling is to annually analyze potential in order to systematically monitor the level and efficiency of its use.

In controlling, the well-known SWOT analysis method is used. This is an analysis of the capabilities of an enterprise, based on identifying the strengths and weaknesses of the company (internal analysis), as well as the opportunities and threats generated by the market (external environmental analysis). The main opportunities and threats for the enterprise are determined by such conditions as the economic situation in the country, region; market conditions; technology changes; changes in the demographic situation; level of political stability. The strengths and weaknesses of an organization include key success factors that have the greatest impact on the company's performance and determine the situation in a given enterprise in comparison with its competitors.

GAP analysis (strategic hatch analysis) is a classic tool long-term planning, which are used in controlling. The essence of the method is to establish deviations of the desired development of the situation from the expected. The method is based on a quantitative comparison of extrapolated or modified values ​​of desired and expected target values, which can be profitability, profit, turnover, etc. As a limitation when this method is the current policy of the enterprise, which is assumed to remain unchanged for the entire planning period. If, when graphically depicting the dynamics of the target value, the desired development (target curve) deviates from the expected development, then a so-called strategic “hatch” appears. The method is based on the assumption that if such a “hatch” is not closed in time, then the enterprise is not guaranteed to survive in the long term. GAP analysis is the basis for developing strategies that ensure the elimination of strategic “traps”. When “hatchholes” are discovered, marketing and controlling services search for strategies regarding products and markets that would allow them to “close” the emerging “hatchholes” in the long term. Management and managers of the enterprise must, together with controllers, systematically assess possible deviations of the desired development trajectory from the most likely trend in the long term. In this way, the magnitude of strategic gaps is assessed. The mentioned desired trajectory is determined by the strategic goals of the enterprise. If the organization has not taken special measures to improve competitiveness and has not created new potential for success, then, most likely, it is not the desired, but the expected development trajectory that is being realized. Identifying the strategic gap should prompt development new strategy or modifying an old one so that long-term goals can be achieved.

An effective method of controlling is STEP analysis, which covers social, technological, economic, and political aspects of the organization's activities. Its content is an analysis of the microenvironment of the company, including an analysis of factors: socio-demographic, engineering and technology, economic dynamics of society, environmental, ethical, political, legal (internal and external legislation of the country). In the process of analysis, changes and trends are identified, and those that may be significant for the company are identified.

Controlling also uses the method of developing a future scenario, which is important in determining how to close the strategic gap. Changes in the external environment affect, first of all, the potentials: sales, production, supply. Typically, several scenario options are developed, from which one is selected and, on its basis, an appropriate strategic plan for the development of the enterprise is formed. The scenario writing process involves eight steps:

1) structuring and formulating the question based on the analysis of basic information;

2) highlighting critical business points;

3) forecast of changes in critical factors of the internal environment;

4) forecast of changes in the external environment;

5) comparison of the results of the third and fourth stages, adjustment of indicators;

6) introduction to the analysis of possible destructive events;

7) establishing consequences;

8) taking action.

ABC analysis plays a significant role in controlling, which is used to optimize inventory levels, reduce the number of movements in the warehouse, and reduce theft material assets etc. ABC analysis is one of the effective controlling tools. The main idea of ​​ABC analysis is to select from the entire set of objects of the same type the most significant from the point of view of the goals set. The main attention should be focused on the selected objects. The first stage of ABC analysis is the formulation of the goals of the analysis. Next, the control objects analyzed by the ABC method are identified. The following stages are the selection of a classification characteristic for control objects, grouping of control objects, construction of the ABC curve and obtaining the final result - delimiting the set of control objects into three groups: A, B and C. The most typical are the following group ratios:

¦ group A – covers 20% of management objects and gives 80% of the result (profit);

¦ group B – makes up 30% of management objects and gives 15% of the result;

¦ group C – covers 50% of management objects and gives only 5% of the result.

Margin analysis is also used in the field of controlling. By analyzing the values ​​at the break-even point, the following are determined: a) break-even schedule; b) critical sales volume; c) critical production volume, etc.

In controlling, the method of calculating coverage amounts is used. The coverage amount is determined as the difference between sales revenue and variable costs. To ensure the profit of the enterprise, it is necessary that the accumulated amounts of coverage for all products sold exceed the amount of fixed costs in the enterprise.

Of the variety of methods and tools of controlling, only the most common ones in the practice of controlling activities were selected and briefly described. Depending on the profile of the enterprise and its production potential, the most appropriate controlling methods and tools are selected for specific conditions. At first glance, it may seem that well-known management methods were listed here and, therefore, controlling does not bring anything new to the field of economic analysis. In fact, the specificity of controlling is that it integrates already established methods into a single system and thereby provides a new quality of analytical activity. This new quality consists in the complexity of the analysis, the possibility of cross-checking the results obtained by different methods, and the implementation of the principle of complementarity of different methods. This is where the implementation of the principles of a systems approach in the field of controlling is expressed. Controlling is not limited to the use of methods developed within management. No less promising are economic-mathematical and econometric methods. Due to the vastness of this group of methods, we will limit ourselves to just a few examples from their list.

The most relevant is the use of economic and mathematical methods when performing forecasting and planning operations. Thus, the analysis of the dynamics of economic processes is carried out using indicators of absolute growth, growth rates, growth, and the absolute value of 1% growth. Based on these elementary dynamics indicators, their average values ​​as a whole are calculated for a certain period of operation of the enterprise. In order to analyze structural changes in the product range, in the composition of fixed assets and personnel of the enterprise, special generalizing indicators are used: linear and quadratic coefficients of absolute structural changes, an index of structural differences. An important role in controlling is played by the monitoring method, which, as a rule, uses a sampling method, the mathematical apparatus of which is formed within the framework of statistical theory. A mandatory controlling tool is the method of analyzing cause-and-effect relationships, which uses econometric models of correlation, regression and dispersion analyses.

5.3. The role of controlling in strategic planning of enterprise development

The formation and implementation of a strategic plan is most successfully carried out using the controlling method. The main function of controlling is to perform a complex of heterogeneous interrelated operations that require the use of scientifically based methodology. The role of controlling is great in monitoring the implementation of strategic plans, which is most effective in the form of monitoring. To do this, it is necessary to develop a technological monitoring scheme, determine the timing and location of its implementation, establish responsible executors, create types of accounting documents and develop the procedure and methods for using information and communication technologies. It is also necessary to determine in advance the permissible deviations of the actual values ​​of the monitored parameters from their standard values.

The strategic controlling service generates the necessary information used by strategic planning groups when developing and justifying plans. At the same time, the most acceptable forms, order and frequency of presenting materials to users are determined.

The implementation of the strategic plan is carried out in the form of current plans, which requires the corresponding functioning of controlling in this area. Operational controlling is focused on generating information about the short-term results of the enterprise. This requires the use of tools that are fundamentally different from those available in strategic controlling. However, these differences in tools should not violate the requirements of unity and comparability of methodology. Otherwise, it will be impossible to aggregate and differentiate information of the same type. Strategic controlling is directly related to operational controlling; it determines its goals and objectives. As part of operational controlling, standards and threshold values ​​of key economic indicators should be formed.

In the most complete and systematized form, the comparative characteristics of operational and strategic controlling can be presented in the form of a table (Table 4).

The initial link in the process of enterprise management is the justification of the goals of economic activity, which are divided into strategic and operational and are carried out within the framework of the appropriate type of planning. Strategic goals are the broadest, determine the organization's policy and are designed for the long term. They are of a general nature and apply to all activities of the company; senior officials or management bodies of the company are responsible for their implementation: CEO, Board of Directors. Examples of strategic goals include optimizing the company's policy in a market environment, regulating the value of company shares, resolving issues of raw material supply, etc.

Strategic management is specified and implemented within the framework of operational management. Accordingly, strategic controlling finds its applied embodiment in operational controlling. The unity of strategic and operational controlling lies in a common methodological basis. At the same time, these types of controlling each have their own specific tools, which must be comparable and comply with common methodological principles. This mandatory condition provides the possibility of aggregation, comparative analysis and differentiation of information arrays in the course of economic analysis. Operational controlling is designed to provide methodological information and analytical support for the processes of current planning, control, accounting and reporting at the enterprise.

Table 4. Features of operational and strategic controlling.

The role of controlling in the formation of strategic and current management plans for an enterprise has two aspects. The first aspect is theoretical and methodological, which consists in the fact that management goals determine the very need to create a controlling system. The whole point of controlling activities is high-quality, comprehensive methodological support for achieving management goals. The more complex the goals of managing an economic system and the methods for achieving them, the more urgent the need to create controlling. The second aspect is operational, consisting in the use of controlling as a tool for implementing each enterprise management function.

Controlling is a tool for comprehensive methodological, information and analytical support of the main functions of enterprise management, the most important of which is strategic planning. To more clearly understand the role of controlling in strategic planning, consider this function in the context full list controlling functions in the field of enterprise management. In table 5 presents in a systematic form the characteristics of the place and meaning of controlling in management process at the enterprise.

Table 5. The role of controlling in enterprise management.

5.4. Controlling and management accounting in enterprise planning

In a complex control system modern enterprise Many functions, elements, tools, principles and relationships are presented, which leads to their ambiguous understanding. One of the controversial issues remains the relationship between controlling and management accounting, the understanding of which determines the understanding of the role of controlling in the planning process. To understand this, let us first define the essence of management accounting.

In the middle of the twentieth century. in world practice due to the increasing complexity of mechanisms economic ties Management accounting emerged from the previously unified accounting system. The main function of accounting is the formation of absolutely accurate, reliable, documented information that meets the requirements established by state standards, regulations, and rules. In Russia, these rules are defined in federal law on accounting and in a number of provisions on accounting (PBU).

As management functions developed and improved, the limitations of accounting as a information base enterprise management. This limitation is due to the following properties of accounting. The consequence of a strict and rather complex document flow system is the insufficient efficiency of the information received. Missing in accounting is such an extremely important aspect of information support for management as a systematic operational analysis of the current situation for each management object and for the enterprise as a whole. The main content of accounting is only the collection and systematization of accounting data on various aspects of the financial and economic activities of an enterprise for the past reporting period. The end product of accounting is financial statements– balance sheet, profit and loss statement, cash flow statement Money, about changes in the capital of the enterprise.

Management accounting provides a connection between management and accounting processes for such management objects as:

A) production resources– fixed assets, inventories, intangible assets, labor resources;

b) economic processes in production, supply and sales, financial and sales and investment spheres;

c) organizational activities - improving the organizational structure of the enterprise, organizing internal communication links between structural units, coordinating the actions of departments and performers;

d) the results of the enterprise’s activities in the field of selling products, making a profit, ensuring competitiveness, and developing new technological solutions.

The main goal of management accounting is to systematically provide the enterprise administration with the information necessary for production management, decision-making, control of production activities, and identification of deviations from planned targets and standards.

Management accounting is integrated into a holistic information system in which management reporting is generated. This reporting includes:

¦ comprehensive reports – compiled on a regular basis for the month, quarter, year; contain information on all main areas of the enterprise’s activities;

¦ reports on key indicators - compiled as the need arises for a specific date; reflect the role of the most important factors that determine the successful functioning of the enterprise, i.e. the ratio of product output and the number of orders received, product output and its sales, product quality and defect rate, etc.;

¦ analytical reports– are compiled for the purpose of in-depth analysis of a specific issue of the enterprise’s activities at the request of management at a time or over a period of time on a regular basis; Depending on the problem being studied, the format, subject focus, and timing for the development of analytical reports are determined.

The functions of management accounting are implemented by economic planning, financial and other departments of the enterprise. Management accounting comprehensively uses such sources of information as accounting and reporting materials, statistical accounting and reporting data, technical documentation, administrative information, and materials from external sources.

Based on management accounting materials, top managers not only make decisions on current issues, but also develop strategic goals, carry out strategic and current planning. At the same time, as practice shows, strategically oriented enterprise management requires comprehensive information, analytical, organizational and methodological support, which cannot be fully provided within the framework of management accounting. This need is intended to be satisfied by controlling, which represents a qualitatively new, most effective form of supporting enterprise management functions.

The concept of controlling develops and deepens the fundamentals of management accounting. But first of all, a fundamentally new approach to servicing the information needs of management for all functions of enterprise management has been formed, among which strategic planning plays a key role. Controlling creates the most advanced information and analytical base for strategically oriented enterprise management, without replacing or denying the importance of management accounting.

The most significant differences between controlling and management accounting are as follows.

¦ Controlling is focused on supporting the management function to ensure sustainable effective development of the enterprise in the long term by developing long-term forecasts, assessing development scenarios for the future, participating in the formation of strategic plans, monitoring the progress of plan implementation, analyzing the results of plan implementation and assessing the causes of deviations. Management accounting primarily provides comprehensive reporting on the current state and current processes at the enterprise, and includes elements of planned and control calculations. This information can be used as starting point data when developing a strategic plan.

¦ Controlling provides accounting and analysis of the influence of both internal conditions and external environmental factors on the production activities and competitiveness of the enterprise in the present and in the long term. This makes it possible to include in strategic plans tasks for promoting goods to target markets. Management accounting is limited primarily complex analysis the current state of the internal environment of the enterprise, which can serve as a basis for extrapolation of development trends in the short term when planning.

¦ Controlling must promptly respond to changes in the internal and external environment of the enterprise, formulate and justify proposals for the necessary adjustments to strategic and current plans in accordance with changing conditions. The main goal of management accounting is to provide enterprise management and controlling services with current internal information.

¦ An important area of ​​activity in controlling is the improvement and implementation of new tools and methods of economic analysis, forecasting and planning. In management accounting, a methodological apparatus is not developed, but only existing techniques and methods of working with economic information are used.

5.5. Organization of a controlling service at an enterprise

Current practice the organization of controlling has formed a number of ways to create special services controlling or delegation of controlling functions to existing management services of the enterprise. As a rule, operational and strategic controlling services are separated into independent divisions of the organization. With this distinction, it is necessary to ensure coordination and coordination of the activities of operational and strategic controlling services in order to achieve methodological unity of the functions performed. More advanced forms of organizing the controlling service are characteristic of large enterprises.

In the structure of the controlling service, there is an official responsible for all activities in the field of controlling - the main controller. If the organization does not have a specially created controlling service, then the duties of the main controller are performed by the head of the entire enterprise, one or more heads of structural divisions. In the context of small and medium-sized businesses, there are often no objective conditions for implementing a controlling system in full in compliance with all principles of its organization. In these cases, the functions of the main controller are assigned to top managers or those responsible for the accounting and financial sphere of management. At the same time, controlling functions are often limited to solving problems of coordinating different areas of management activities. IN different countries Various traditions have developed regarding the appointment of the main controller. The main controller may be subordinate to such departments as accounting, planning and forecasting department, information and computing department, statistics department and others. economic services enterprises.

An essential condition for increasing the efficiency of controlling in enterprises Russian business is the preparation of scientific and methodological developments that define the standard model job functions controller. A basic document of this nature already exists. This is a version of the controller mission developed and approved in September 2002 by the International Group of Controlling. This document states that controllers organize and support the process of goal setting, planning and enterprise management. Thus, the controller belongs to the group of officials responsible for achieving the goals of the enterprise. The controllers perform this mission by solving the following set of tasks:

¦ ensuring transparency of information on production results, financial condition, enterprise strategies;

¦ coordination of private goals and private plans that constitute elements of the company’s unified strategic plan;

¦ formation of areas of responsibility for employees involved in decision-making; thereby ensuring higher efficiency in the implementation of strategic goals;

¦ providing an organizational and methodological basis for solving problems of economic monitoring and providing other functions for collecting primary information;

¦ support and encouragement of innovative solutions in key areas of management at the enterprise, including stimulation of a process approach to management (the ability to “go beyond” a specific private function).

The need to implement controlling functions is most felt in large enterprises that represent a complex economic system that requires more advanced management tools. The specificity of the controller function is that it is focused on “setting up” the planning, control, and information support system to achieve the goals of the enterprise. Large enterprises have the resources necessary to create controlling services as a specialized structural unit in the organization’s management system. When forming them, it is important to follow a number of principles and rules:

¦ an overly complex organizational structure of the controlling service should be avoided;

¦ it is important to choose the most appropriate type of organization of the controlling service for a given enterprise (centralized, decentralized);

¦ regardless of the way the controlling service is organized, it is important to provide incentives for independence and initiative in the work of controllers;

¦ the controlling service must be directly subordinate to the owner and (or) manager of the enterprise;

¦ the controlling service must be officially granted the right to receive all economic information necessary for work and comments on it from all divisions of the enterprise and from all officials;

¦ the controlling service must be provided with the status of an independent, independent division of the enterprise.

The most typical ways to organize a controlling service are a centralized and decentralized scheme for its construction. With a centralized controlling service, it is headed by the main controller, who is directly subordinate to the management of the enterprise. With a decentralized model of the controlling service, part of the functions of the controlling service is transferred to other departments of the enterprise. Subordinate to the main controller remain key functions controlling in such areas as marketing, logistics, foreign economic relations, resources, etc.

For Russian business, the creation of a controlling service is a new direction in the organization of enterprise management. Despite all the obvious prospects of controlling, its implementation in practice Russian enterprises occurs at a slow pace, which is due to a number of objective and subjective reasons:

¦ has a negative impact psychological factor, manifested in inertia, indecision when mastering new methods of enterprise management;

¦ the shortage of highly qualified specialists in the field of controlling plays a significant role;

¦ often heads of organizations do not have information about the benefits and content of controlling;

¦ the potential capabilities of controlling cannot be sufficiently realized in the conditions of the predominant orientation of enterprise management on short-term activity planning, which is associated with the instability of the general situation in Russia;

¦ many enterprises do not have sufficient material, labor and financial resources necessary to organize a controlling service;

¦ insufficient provision of scientific and methodological developments and practical recommendations in the field of controlling, there is no standard model for organizing controlling in an enterprise.

Despite the listed difficulties and problems, there is an objective opportunity and need to spread the practice of controlling in the field of business management. The main argument in favor of this can be the significant economic effect that the controlling service provides. Factors such as the publication of methodological developments for top managers on strategic and operational controlling, the inclusion of the discipline “controlling” in the curricula of economic universities, support for the idea of ​​​​mastering controlling as a management tool at the level of state regulation of economic relations can play a certain role in the development of controlling methods. in the field of business. It is also important to determine unified regulations for the controlling service and develop a standard model of a controller specialist. According to the definition of leading foreign experts in the field of controlling, a controller is a specialist who implements the functions and tasks of controlling at an enterprise and is capable of creative analytical work. A controller, as defined by Elmar Mayer, is the one who learns more than others, is able, knows, thinks systematically and acts in harmony with the environment, focusing on the goals and the future in order to successfully manage the enterprise.

A professional controller must be a high-class specialist in the field of management. Accordingly, the following requirements are imposed on the controller:

1) possession of professional abilities and knowledge in the field of economics and management (for example, mastery of planning methods and tools, the ability to conduct comprehensive economic analysis, the ability to work with information, etc.);

2) knowledge of controlling methods and techniques;

3) possession of abilities and interest in creative activities;

4) mastery of the basics of “organizational behavior”;

5) presence of motivation to work in the field of controlling.

5.6. Foreign practice of developing tools for implementing enterprise strategy

In foreign scientific literature, considerable attention is paid to the development of projects containing a system of measures for the most successful implementation of the enterprise strategy. One such project is the “Balanced Scorecard” system, developed by American professors Robert S. Kaplan and David P. Norton. the main objective of this project is to unite personnel to implement the enterprise strategy, i.e. “to make the strategy the everyday activity of every employee.” Let's consider the main provisions of this project.

The company's strategy is formed in the form of a set of key strategic goals in four projections (sections): “Finance”, “Customers”, “Business Processes” and “Infrastructure/Personnel”. The minimum version of the “Balanced Scorecard” system contains three characteristics for each projection: the content of the strategic goal, an indicator (numerical indicator) of the goal, and activities. Let us limit ourselves to familiarizing ourselves with the first two characteristics.

1. Finance. The goal is to ensure sufficient liquidity. The indicator is second degree liquidity.

2. Clients. The goal is to increase brand awareness. The indicator is the share of those who know the brand among those surveyed.

3. Business processes. The goal is to reduce client connection time. The indicator is the time the line is organized.

4. Infrastructure/Personnel. The goal is to increase the satisfaction of company employees. Indicator – employee satisfaction index.

When developing a strategy, target (planned) indicator values ​​necessary to achieve strategic goals are established. During the implementation of the strategy, the actual values ​​of the indicators are monitored.

The expanded version of the “Balanced Scorecard” system contains, for each projection, expanded, compared to the minimal version, lists of strategic goals, goal indicators and activities. Additionally, for each projection, indicators of activities are generated, divisions of the company that implement the activities are determined, budgets (costs for the implementation of activities) and deadlines for the implementation of activities are established.

For example, according to the “Clients” projection, the expanded version provides for the goal “Ensuring the influx of new clients.” Indicators and their target (planned) values ​​for this purpose can be: the volume of sales to new customers ($300 thousand), the share of new customers in the total number of customers (15%), the share of sales to new customers in total sales (12%).

The extended version under consideration presents the following detailed set of measures with detailed additional characteristics.

1. Advertising on the Internet. Carried out by the advertising department. Budget – $50 thousand. Implementation time – throughout the year. Indicators and target values ​​of the event: amount of advertising costs on the Internet ($50 thousand); ratio of advertising costs to sales volume to new clients (5%); brand awareness index (60%).

2. New system discounts and bonuses. Carry out the sales department and financial department. Budget - not provided. The deadline is March 1. Indicators and their target values: amount of discounts and bonuses ($15 thousand); sales volume to new customers ($300 thousand); volume of sales regular customers($1200 thousand).

3. Development of new sales regions. Carried out by the marketing department and the sales department. Budget – $90 thousand. Implementation time – throughout the year. Indicators and their target values: number of dealers in regions (8); advertising costs in the regions ($70 thousand); number of own representative offices in the regions (12); sales volume in the regions ($600 thousand).

4. Participation in exhibitions. Carried out by the marketing department and the design department. Budget – $40 thousand. Deadlines – dates of exhibitions. Indicators and their target values: number of participations in exhibitions (4); the amount of expenses for participation in exhibitions ($40 thousand); number of contracts concluded at exhibitions (20); volume of orders received at exhibitions (340 thousand).

5. New design and content of the site. Carried out by the marketing department. Budget – $3 thousand. Completion deadline – March 1. Indicators and their target values: volume of orders received through the site (450 thousand); the amount of costs for redesigning the site ($3 thousand); customer rating of the site (8 points).

In addition to the minimal and extended options, the “Balanced Scorecard” system has an even wider option – “cascading”, in which each structural division of the company builds its own set of goals, activities and indicators. At the same time, it is possible to modify the classic model of the “Balanced Scorecard” system, taking into account the specifics of specific divisions of the company. In particular, the number of projections may be more or less than four. For example, in the “Balanced Scorecard” system of one of the factories of a large automobile manufacturing concern built in one of the countries of Eastern Europe, there is no “Customers” projection. The plant produces parts for cars and supplies them to other factories of the concern. This plant's business model does not provide for work for third-party clients.

Various cascading depths are possible. Your own “Balanced Scorecard” system can be built for structural units of different levels: top level, second level in the company hierarchy (for example, chief engineer), third level (for example, foreman). The maximum depth of cascading would be the development of strategic goals, indicators and activities at the level of each employee.

There are different opinions about the appropriate cascading depth, and accordingly, different versions of the “Balanced Scorecard” system are used in practice. According to a study conducted in 2004 in three German-speaking European countries (Germany, Austria, Switzerland), of the companies surveyed, 75% of the companies operate the “Balanced Scorecard” system only at the top level, i.e. without cascading.

A pressing methodological issue when using the cascading option is determining the number of strategic goals and the number of indicators. According to the authors of the “Balanced Scorecard” system, the number of key goals should not exceed twenty, which corresponds to a real, visible number of key aspects of activity in the company or its divisions. It is difficult to limit the number of indicators, since each goal is described and measured by several indicators. Recommended from the general array of indicators for structural unit companies highlight a limited number of key indicators that are assessed at a higher level. The remaining indicators are additional and are used within the division itself for the high-quality and timely implementation of measures to implement strategic goals.

An essential aspect of building a Balanced Scorecard system is the question of the degree of uniqueness of this system in each company. Since only the uniqueness of the strategy provides the company with competitive advantages, it follows that strategic goals, indicators and measures to implement the goals must be unique.

Particular attention in the “Balanced Scorecard” system is paid to the problem of motivating employees when implementing measures to achieve strategic goals. It is noted that the very fact of the existence of a developed system of strategic goals and corresponding activities is already a significant motivating factor. But one should take into account the wide range of motivations for employees at different levels in the organizational hierarchy.

These are in summary the main ideas of the “Balanced Scorecard” system, which is used as a management tool in the business environment of a number of countries around the world. It should be noted that in the “Balanced Scorecard” system we're talking about on solving current business management problems within the annual work cycle. The term “strategy” is used here in the sense that the company’s current activities are subordinated to its basic strategic goals.

Control questions

1. List the main problems of the theory and practice of controlling.

2. Indicate the main types of controlling concepts presented in the scientific literature.

3. Describe the key provisions of the controlling theory.

4. What is meant by the subject of controlling?

5. List the basic principles of controlling.

6. List the main functions of controlling.

7. List the main controlling tools.

8. What sources of information does controlling rely on?

9. What requirements must the accounting information used in controlling meet?

10. What is meant by portfolio analysis?

11. Describe the matrix of the Boston Consulting Group.

12. Describe the method for developing a scenario for the development of an enterprise in the future.

13. What are the tasks of the strategic controlling service?

14. What is the relationship between operational and strategic controlling?

15. Determine the role of controlling in the formation of current and strategic plans of the enterprise.

16. What is the role of management accounting in information support of controlling?

17. What are the differences between management accounting and controlling?

18. What are the functions of a controller in an enterprise?

19. List the basic principles of forming a controlling service.

20. What conditions make it difficult to implement controlling at Russian enterprises?

21. Give brief description Balanced Scorecard system.

Despite the differences in interpretation, controlling tools must satisfy the basic requirement: to ensure the performance of controlling functions. In our opinion, it is advisable to differentiate controlling tools, in addition to dividing into strategic and operational controlling tools, into two more groups of tools:

• management accounting;
• management analysis.

Thus, we obtain a matrix reflecting the main methodological techniques of controlling. It should be noted that the division of tools for operational and strategic controlling is to a certain extent arbitrary, since a number of tools can be successfully used to achieve both tactical and strategic goals (Fig. 8.10).

Let's look at some controlling tools in more detail.

Rice. 8.10.

Business process reengineering is a method of radically restructuring an organization’s business processes in order to achieve a qualitatively different, higher level of indicators of the organization’s production and economic activities. At the same time, increasing the efficiency of activities through reengineering may be accompanied by the destruction of the traditional organizational structure, the replacement of existing processes and, consequently, the transformation of information flows. Reengineering is inextricably linked with systems analysis.

System analysis is a set of studies aimed at identifying general trends and factors in the development of an organization and developing measures to improve the management system and all production and economic activities of the organization.

It should be noted that controlling is not a static structure. It is necessary to adequately redistribute tasks related to the processes of planning, control and information support, i.e. Controlling reengineering. At the same time, this process inevitably includes increasing the role of self-control, developing a controlling culture and restructuring the controlling department.

An important methodological technique used in controlling is portfolio analysis. A company's portfolio refers to its market share, product portfolio, customer portfolio, and business portfolio. The advantages of portfolio analysis are presented in Fig. 8.11.

Controlling can also use the Boston Matrix consulting group, which allows you to determine the strategic position of the organization by dividing all areas of activity into four groups: “star”, “cash cow”, “dog” and “wild cat”. Each group requires its own strategy.

Rice. 8.11.

The strategic position determines the strengths and weaknesses of the organization in the external and internal environment. To find out the capabilities of the organization and the list of threats, you should use a controlling tool such as IG analysis (Fig. 8.12).

Rice. 8.12. Matrix SWOT

After conducting a LOG analysis, organizations use SN^-analysis (from English.

Strength, Neutral, Weakness) - It is an analysis of the strengths, neutrals and weaknesses of the organization.

When studying the strengths and weaknesses of an organization, a number of marketing tools should not be neglected (Table 8.6).

Table 8.6

Marketing controlling tools

Tool	Essence
PEST-anatz(sometimes referred to as STEP)	A tool designed to identify political, economic, social and technological aspects of the external environment that affect a company's business. The analysis is carried out according to the “factor - enterprise” scheme. The results obtained are presented in the form of a matrix
P?571E analysis	A version of the RUT analysis, expanded by two factors - legal and environmental. Sometimes other formats are used, such as S/fPr analysis (plus legal factor) or STEEPLE- analysis: socio-demographic, technological, economic, environment(natural), political, legal and ethnic factors. Geographical factors may also be taken into account.
Porter's Five Forces Analysis	Methodology for analyzing industries and developing business strategy, developed by Michael Porter

Porter's five forces are shown in Fig. 8.13.

Assessing the strengths and weaknesses of an enterprise in comparison with competitors and identifying market niches on this basis reflects the essence of such a tool as benchmarking. It can be interpreted as comparative analysis efficiency of enterprises based on interrelated indicators.

Rice. 8.13.

Benchmarking tasks are presented in Fig. 8.14.

Modern systems and methods of cost analysis in commercial organizations, in particular, include the following positions (Table 8.7).

The advantages of functional cost analysis are presented in Fig. 8.15.

When performing a functional cost analysis, it is advisable to use the Eisenhower principle - the principle ABC, those. divide the functions of the analyzed object according to the degree of their significance.

Rice. 8.14.

Table 8.7

Cost Analysis Systems and Methods

Name	Essence
Analysis of the relationship between quantity and quality of products	Determining the relationship between these concepts, i.e. By improving what properties of a product, satisfaction of the same needs is achieved with less of it?
Analysis of the competitiveness of products (works, services)	Analysis of the degree of superiority of a product from the point of view of consumers over other products of a similar purpose
Functional cost analysis	A systematic study that involves detecting, preventing, reducing or eliminating unnecessary costs when performing various processes and procedures, including organizational ones. Terms used: cost analysis - for existing products; engineering cost analysis - for designed products
Methodology of C1/P-analysis
Methodology for strategic cost analysis ISCA)	Formation of a value chain, i.e. sequence of operations to create the cost of a product, in which the actual cost obtained does not exceed the target
Product life cycle analysis U.C.C.)	The concept of life cycle cost management, i.e. assessment of the cost of a product from design to decommissioning

One of the most effective mechanisms of operational controlling in the field of inventory management of an organization is LAN- analysis and AYZ analysis.

LP-analysis can be used when structuring resources according to value and degree of importance for achieving the objectives of an economic entity, and can be used as a general approach to identifying the most pressing problems that require maximum attention from top management, i.e. determination of priorities, for example, it is possible to identify the following groups of tasks shown in Fig. 8.16.

Rice. 8.15. Advantages of the functional-cost method
Rice. 8.1B. Main task groups

Regarding the rank of tasks, the implementation of which is necessary, but not limited by deadlines, the opinions of experts differ. Two points of view can be distinguished:

• these tasks, insignificant from the point of view of achieving the target function, can be classified in group C;
• a fourth group can be distinguished, including tasks not reflected in A, B and S.

In the field of material supply, methods are used XYZ- analysis. In a simplified form, the application of the method allows us to distinguish three groups of materials, ranked according to the degree of regularity of their use.

To determine the values ​​included in each group, the calculation of the coefficient of variation can be used. The greatest effect is achieved by simultaneous use ABC- and AYZ analysis (Fig. 8.17).

The most important controlling tool should be considered systems and methods for cost accounting and calculating the cost of products (works, servants). The advantages of the main systems are given in table. 8.8.

The generation of information within the framework of strategic and operational controlling is impossible without the formation of a budgeting and management reporting system (which inevitably includes the development of the architecture of the management information system).

Rice. 8.17. Matrix of integrated ABC and AYZ analysis

Table 8.8

Advantages of basic cost accounting and costing systems

	Advantages
actual production costs	Easy calculations
standard-cost (normative	1. Cost control by drawing up normative (standard) calculations and comparing actual cost values ​​with normative (standard) ones 2. Identification and analysis of places, causes and culprits of deviations of actual costs from normative (standard) ones 3. Taking prompt action during production, and not just at the end of the reporting period 4. The versatility of the system makes it possible to combine it with any method of cost accounting and cost calculation, etc.
direct costing	1. The ability to solve such cost management problems as: determining the lower limit of the price of a product or order; comparative analysis of the profitability of various types of products, etc. 2. Simplification of calculating the cost of products and the ability to compare the cost of different periods based on variable costs 3. The ability to determine the profitability threshold, financial strength margin, optimal production program, etc.
Target costing system (Appendix 3)	1. Combining the achievements of marketing and management accounting (focus on the release of a product that has the characteristics that best suit consumers and the most likely selling price) 2. Possibility of integration into strategic management accounting 3. Reduce costs at the product design stage 4. Emphasis on external (market) factors 5. Motivating market-oriented employee behavior

End of table. 8.8

	Advantages
Kaizen costing system (Appendix 3)	1. Ensuring an acceptable level of profitability of products and the company as a whole 2. Use within the system of a significant list of modern techniques and management systems 3. Reducing costs at the stages of production, service and sales
ABC- costing (functional cost accounting) (Appendix 5)	1. More objective cost distribution compared to other systems and, therefore, a more reliable cost value 2. Greater possibility of control and search for perpetrators in conditions when the enterprise is considered as a set of work operations that determine its specifics 3. The ability to identify additional reserves to reduce costs during the rationalization of the structure of business processes 4. Reveals a cause-and-effect relationship between the amount of costs and methods of organizing and doing business 5. Improving information support for the entire management decision-making process and the quality of enterprise management
System "J/G" (Appendix 4)	1. Organization of continuous-flow object production 2. Strict focus on demand 3. Improved production quality 4. Maximum reduction in the volume of inventory, which reduces maintenance costs storage facilities, minimizes the risk of obsolescence of values 5. Simplification of the production accounting system, reducing the volume of documentation 6. Simplification of accounting and distribution methods indirect costs, since they are transferred to the category of direct

It is necessary to mention such controlling tools as the “financial web” and geographic information systems.

"Financial Web" is a tool that allows you to establish a graphical connection between the various objectives of financial controlling.

One of the most modern controlling tools should be considered geographic information systems (GIS), the emergence of which is due to the automation of accounting processes. GIS are information systems whose database stores information about the spatial location of objects based on a unified geographic coordinate system. The system is based on data linked to spatial coordinates and allows you to present it in graphical form for interpretation and management decisions (assumes the presence of a classifier of databases generated by controlling based on the problem being solved).

One of the most important tools for operational and strategic controlling is the formation of indicator systems.

Scorecard - important information tool controlling, which refers to informal controlling methods based on information from the management accounting system and the accounting system as a whole. The systems of indicators within the framework of controlling are given in table. 8.9.

Table 8.9

Scorecards within controlling

	Detailing directions
Logical-deductive systems
	Return on turnover and capital turnover
	Plus: ease of use and focus on increasing profitability	Disadvantage: focus on maximizing profits in the short term; the model does not allow us to assess whether the profitability or turnover indicator has changed due to changes in the numerator or denominator
	Development analysis (business volume, personnel, performance) and structural analysis (profitability and liquidity)
	Plus: the presence of a catalog of indicators with an explanation of the procedure for their calculation and application features	Disadvantage: the presence of about 200 indicators (some of which are auxiliary) complicates practical application
	Indicators of annual reporting, corporate controlling, strategic controlling
	Plus: less bulky compared to ZVEI	Minus: key indicators - profitability and liquidity; insufficient attention is paid to non-monetary indicators
Empirical-inductive systems
	Finance, market/customers, internal processes and production, employees/infrastructure
	Plus: the system covers the main aspects of the organization’s activities; focused on the presence of feedback between management levels	Disadvantage: the information received may be distorted due to a number of restrictions and conventions in the forecasting process; implementation of the system should be carried out in parallel with additional management influences

Let us dwell in more detail on such a controlling tool as balanced system indicators.

The formation of a balanced scorecard is shown in Fig. 8.18.

This system is associated with the formation of strategic maps. According to Robert Kaplan and David Norton, a strategy map is a visual model for integrating an organization's goals into the four components of a balanced scorecard. It illustrates the cause-and-effect relationship between the desired results of the customer and financial components, on the one hand, and the outstanding results obtained in the main internal processes - production management, customer management, innovation and legislative and social processes, - on the other, i.e. strategic maps are graphical representations of strategic and business plans.

Rice. 8.18.

In modern conditions, the importance of a non-projective (non-projective) approach to solving assigned problems is increasing, i.e. observing the natural course of the situation, adjusting to it, as well as creating conditions around the problem in which it will be resolved without serious targeted influence. The non-projective method is intuitive solutions, innovative, with frequent adjustments in real time (which implies flexibility). When using the non-projective method, the search for the desired solution occurs by overcoming the psychological inertia that consists in the desire to solve the problem in the traditional way.

Key terms

Operational controlling Strategic controlling Classification of controlling

Cost accounting and costing systems Indicator systems within controlling

ASSIGNMENTS, TEST QUESTIONS, TESTS

Exercise 1

Within the framework of the AJOG analysis matrix, fill out the table. 8.10, reflecting the corresponding positions in the “opportunities”, “threats”, “advantages”, “disadvantages” cells:

• application innovative technologies;
• deficit working capital;
• highly qualified personnel;
• fashion trends, new needs, identifying unconscious needs;
• lack of a well-developed strategy and personnel motivation system;
• narrow range of manufactured products;
• high quality products;
• availability of substitute goods;
• seasonal and economic downturn;
• leading position in the industry;
• famous brand;
• unknown brand or bad business reputation companies;
• the emergence of competitors with advantages;
• life cycle the main product is in decline;
• new types of products, goods, services, technologies used;
• proven business processes;
• expansion of the range of products or market segment;
• governmental support.

Table 8.10

Solution

Table 8.11

Strengths and weaknesses of the company

	Strengths	Weak sides
External environment	Possibilities New types of products, goods, services, technologies used Fashion trends, new needs, identifying unconscious needs Expanding the range of products or market segment Governmental support	Availability of substitute products Emergence of competitors with advantages The life cycle of the main product is in decline Seasonal and economic downturn
Internal environment	By property High quality products Famous brand Application of innovative technologies Leading position in the industry Highly qualified personnel Well-established business processes	Flaws Shortage of working capital Unknown brand or poor business reputation of the company Narrow range of products produced Lack of a well-developed strategy and personnel motivation system

Task 2

The company specializes in the production and sale of one type of product.

Standard costs for the production of one unit of product are presented in table. 8.12.

Table 8.12

Standard costs per unit of production

Variable and fixed manufacturing overhead costs are allocated on the basis of direct labor costs (person-hours). The base volume for the allocation of fixed manufacturing overhead costs is 136,000 man-hours. The planned value of fixed costs was 2,176,000 rubles.

During the year, 20,500 units were produced. products. Actual production costs are reflected in table. 8.13.

Table 8.13

Actual production costs

Calculate:

• material price deviation;
• deviation in the amount of materials used;
• deviation in wage rate;
• deviation in labor productivity;
• deviation in the use of PNR variables;
• deviation in the effectiveness of PNR variables;
• cost deviation (from the estimate) for permanent commissioning works;
• volume deviation for constant commissioning.

Solution

• 1. Material price deviation:
  • (Fts - Nts) Fk = (22 - 20) 275,000 = 550,000 rub. - unfavorable.
• 2. Deviation in the amount of materials used:
  • (Fk - Nk) Nc = (275,000-15-20,500) 20 = -650,000 rub. - favorable.
• 3. General deviation for material costs:
• 550,000 - 650,000 = -100,000 rub.

Examination: 22,275,000 (actual) - 15-20-20,500 (plan) = 6,050,000 - - 6,150,000 - - 100,000 rub. - favorable.

• 4. Deviation in wage rate:
  • (Fo - No) Fch = (32 - 30) 135,000 = 270,000 rub. - unfavorable.
• 5. Deviation in labor productivity:
  • (Fch - Low) But = (135,000 - 8-20,500) 30 = -870,000 rub. - favorable.
• 6. General deviation for labor costs:
• 270,000 - 870,000 = -600,000 rub.

Examination: 135,000 32 (actual) - 8-30-20,500 (plan) = 4,320,000 - 4,920,000 = = -600,000 rub. - favorable.

7. Deviation for the use of PNR variables:

Fpr - Spn Fch = 1,037,500 - 8,135,000 = -42,500 rub. - favorable.

• 8. Deviation in the effectiveness of PNR variables:
  • (Fch - Low) Spn = (135,000 - 8-20,500) 8 = -232,000 rub. - favorable.
• 9. General deviation for PNR variables:
  • -42,500 - 232,000 = -274,500 rub.

Examination: 1,037,500 (actual) - 8-8-20,500 (plan) = -274,500 rub. - favorable.

When calculating deviations from permanent commissioning works The following must be remembered:

• Fch for fixed costs is the standard time spent multiplied by the actual volume of production, i.e. 20,500 units 8 person-hours;
• Low for fixed costs is the number of man-hours according to the estimate without any adjustments to the actual volume (in this case, 136,000 man-hours).

This is because fixed costs do not depend on changes in production volume in the short term, i.e. emphasis on estimated indicators.

10. Cost deviation (from the estimate) for permanent commissioning works:

Fpo - S’pn Fch = 2,975,000 - 16-20,500 -8 = 351,000 rub. - unfavorable.

11. Volume deviation for permanent commissioning works:

S’pn (Fch - Nch) = 16 (20,500 8 - 136,000) = 448,000 rub. - unfavorable.

• 12. General deviation for permanent commissioning works:
• 351,000 + 448,000 = 799,000 rub.

Examination: 2,975,000 (actual) - 2,176,000 (plan) = 799,000 rub. - unfavorable.

Conclusion: the presence of significant deviations may indicate the need to revise the standard indicators; it requires a careful study of the situation by the company’s management personnel.

Control questions

• 1. What are the reasons that make it difficult to study the evolution of controlling?
• 2. Which aspect of controlling seems to be the most important?
• 3. What are the reasons for introducing controlling?
• 4. Name the main tasks and functions of controlling.
• 5. Which of the principles of controlling seems to be the most important?
• 6. On what basis is controlling classified?
• 7. Which of the options for subordinating the personnel of the controlling service, in your opinion, is the most effective?
• 8. By what principle are controlling methods and tools grouped?
• 9. What is the importance of marketing controlling tools?
• 10. Describe the advantages of the main cost accounting and costing systems.

Tests

• 1. Development of theory, methods and tools for measuring resources and results of production and economic activities and business processes reflects next aspect controlling:
  • a) philosophy;
  • b) tool;
  • c) organizational unit;
  • d) scientific discipline.
• 2. A necessary condition not for controlling:
  • a) application of special taxation regimes;
  • b) decentralization of management;
  • c) the desire of management to modernize the management process;
  • d) high level of diversification of activities.
• 3. A function that manifests itself in the development of new and improvement of existing mechanisms that ensure effective development and competitive advantages of the enterprise:
  • a) analytical;
  • b) methodological;
  • c) informational;
  • d) coordination.
• 4. A function that manifests itself in coordinating the activities of various services, as well as tactical and strategic goals, objectives, plans:
  • a) analytical;
  • b) methodological;
  • c) informational;
  • d) coordination.
• 5. A function that manifests itself in providing the necessary explanations to the organization’s personnel, for example, on assessment and analysis methods:
  • a) analytical;
  • b) consulting;
  • c) informational;
  • d) planned.
• 6. Systematic adjustment of the main elements that allow achieving the strategic and tactical goals of the enterprise as new significant information becomes available; the system of timely response to changing business conditions of the company is the principle:
  • a) accuracy;
  • b) validity;
  • c) continuity and flexibility;
  • d) participation.
• 7. Actions carried out and used benchmarks must be justified and specific - this is the principle:
  • a) accuracy;
  • b) validity;
  • c) continuity and flexibility;
  • d) participation.
• 8. The implementation of the selected strategies is carried out on the basis of a formed accounting system that most fully reflects economic realities - this is the principle:
  • a) accuracy;
  • b) validity;
  • c) continuity and flexibility;
  • d) participation.
• 9. The ability of controlling to involve various employees of the company to achieve its goals, forming a reasonable motivation system, is the principle:
  • a) accuracy;
  • b) validity;
  • c) continuity and flexibility;
  • d) participation.
• 10. Controlling, which involves developing measures to eliminate negative trends and optimize ongoing processes:
  • a) controlling the mission of the organization;
  • b) controlling strategic goals;
  • c) controlling local tactical tasks;
  • d) dispositive controlling.

Answers to test tasks:

1) g; 2) a; 3) b; 4) g; 5 B; 6) in; 7) a; 8) b; 9) g; 10) g.

TO general methods include analysis, synthesis, induction, deduction, analogy, modeling, abstraction, concretization, etc.

Specific methods used in controlling include:

• 1. ABC analysis - used to determine the main points in the operation of an enterprise. In ABC analysis, tasks that perform functions at all levels are divided into three groups:
  • a) A-tasks are performed by one of the managers, they cannot be delegated, they are important and complex. Their solution contributes to the efficient operation of the enterprise, and failure to comply causes a number of problems (for example, negotiations with wholesale buyers are carried out by the entrepreneur himself or the head of the enterprise). It takes = 5% of time to complete A-tasks. The significance of A-tasks, taking into account their contributions to achieving the goals of the enterprise, is estimated at 75%.
  • b) B-tasks are also important tasks, but they can be delegated to competent employees. B-tasks are a category of medium importance; is 20% in terms of time and 20% in terms of importance.
  • c) C-tasks are daily, routine tasks. They need to be delegated in order to devote more time to completing the most important tasks (for example, administrative and economic issues, working with correspondence, etc.). C-tasks take up = 75% of time and contribute 5% to enterprise revenue.

Break-even is a state when a business makes neither profit nor loss. This is the revenue that is necessary for the company to make a profit. It can be expressed in the number of units of products that need to be sold to cover costs, after which each additional unit of products sold will bring profit to the enterprise.

The calculation of break-even sales volume and the enterprise safety zone is based on the following interaction: costs - sales volume - profit. To determine their level, you can use graphical and analytical methods.

The horizontal graph shows the volume of product sales as a percentage of production capacity enterprises, either in natural units (if one type of product is produced), or in monetary value (if the schedule is constructed for several types of products); vertically - the cost of products sold and profit, which together make up sales revenue (Fig. 2).

Using the schedule, you can establish at what volume of product sales the enterprise will make a profit and at what volume it will not, as well as the point at which costs will be equal to revenue from product sales. It is called the break-even point of product sales, or the profitability threshold, or the cost recovery point, below which production will be unprofitable.

Figure 2 - Analysis of the value at the break-even point

The difference between the actual and break-even sales volume is a safety zone, which shows by what percentage the actual sales volume is higher than the critical one, at which the profitability of sales is zero.

The analytical method of calculating the break-even sales volume and the enterprise safety zone is more convenient than the graphical one, since you do not need to draw a graph every time, which is quite labor-intensive. A number of formulas have been derived that can be used to calculate these indicators. For convenience, the following notations are used:

T - break-even point of product sales volume;

Dm - marginal income (total amount);

N - disproportionate (fixed) costs;

Рп - proportional (variable) costs;

B - revenue from sales of products;

K - quantity of products sold in in kind;

ZB - security zone;

Marginal income is the sum of profit and fixed costs; can be defined as the difference between sales revenue and variable costs:

Dm = B - Rp

Break-even sales point in monetary terms:

T = V * N/Dm.

Break-even sales volume in natural units:

T = K * N/Dm.

To determine the safety zone based on cost indicators using the analytical method, the following formula is used:

ZB = (V-T) / V.

For one type of product, the safety zone can be found by quantitative indicators:

ZB = (K-T)/K.

Analysis of the value at the break-even point is used for:

• - determination of target profit;
• - eliminating the level of capacity utilization;
• - selection of product groups that bring the greatest profit to the enterprise;
• - to make decisions on production volumes individual species products;
• - to eliminate and control pricing policy;
• - for making investment decisions;
• - to determine critical revenue;
• - for determining financial stability enterprises.
• 3. Method of calculating coverage amounts - with this controlling method, first variable and then fixed costs are subtracted from sales revenue. This allows you to determine what profit or what production result will remain for the enterprise when selling the product at the market price. Profit arises only when the amount of coverage for all sales products is greater than the amount of fixed costs
• 4. Investment calculation method:
• 1. Objectives of investment calculations:
  • - determining the profitability of individual investment projects;
  • - selection of investment objects from several options;
  • - formation of investment programs;
• 2. Data required for investment calculations:
  • - internal (variables and fixed costs, income and expenses, profitability, liquidity, bottlenecks in the enterprise, productivity, market share, etc.)
  • - external (market conditions, technological progress, legislation, behavior of competitors, price dynamics, state of the labor market, etc.);
• 3. Methods of investment calculations.

The assessment of individual investment objects is carried out using static and dynamic methods.

Statistical methods:

• a) cost comparison method;
• b) profit comparison method;
• c) method for calculating profitability;
• d) method of calculating depreciation (payback period).

Dynamic methods:

• a) method of calculating the value of capital (annuity method);
• b) method for calculating internal profitability.

Justification of investment programs is possible using classical methods and simulation models.

Classic methods include static and dynamic.

Simulation models include investment-financial, investment-production and production-financial-investment models.

Accounting, financial, management accounting and control traditionally existing at enterprises in modern conditions of dynamic development and tough market competition turn out to be insufficient to support management. It was necessary to formulate a new management concept, providing for the creation of a comprehensive and flexible system that provides information and analytical support for management activities. The goal of such a system, called “controlling,” is to produce, integrate and analyze large flows of the most diverse information and, on this basis, design possible solutions to the economic, financial and communication problems of the enterprise. A properly organized controlling system can radically improve the quality of management decisions and ensure business efficiency.

The use of controlling as a tool of scientific management presupposes the preliminary formation of theoretical foundations and methodology, including the development of the concept of controlling. Under concept controlling is understood as a holistic, formalized idea of ​​controlling as a management subsystem that links together all structural elements, designed to ensure the effectiveness of management decisions and contribute to the optimization of the business strategy and policy of the management system.

The starting point of the controlling concept should be the definition controlling concepts as a scientific category. The concept of controlling arose in Western economic science and was subsequently adopted in Russia in connection with the search for mechanisms that can ensure the effective functioning of business entities in market conditions.

Controlling represents a functionally separate direction of economic work at an enterprise, ensuring the adoption of operational and strategic decisions.

Controlling includes:

1) justification of the goals of the enterprise;

2) ongoing collection and processing of information, monitoring;

3) information and analytical support for planning and forecasting;

4) implementation of control functions;

On the basis of controlling, coordination and integration of the activities of the entire enterprise management system aimed at achieving the set goals is ensured. Controlling performs the function of “management management” and is a synthesis of planning, accounting, control, economic analysis, organization of information flows and much more. Controlling provides information and analytical support for decision-making in order to optimally use existing opportunities and objectively assess the strengths and weaknesses of the enterprise. Controlling is designed to ensure effective management the company in order to ensure its competitiveness and stable functioning in the market. Controlling is aimed at eliminating bottlenecks in the company’s work and using its competitive advantages; it is always focused on the future, on the integrated use of operational and strategic management methods.

Controlling performs information and analytical functions, linking together accounting, analysis, planning, coordination, control, etc. At the same time, decision-making competence has always belonged and will belong to top-level administrative managers in the enterprise management system. Controlling services belong to functional (headquarters) units. Their work consists, first of all, in developing and justifying options for long-term and operational plans for the development of the company’s financial and economic activities.

Purpose of controlling is derived from the goals of the enterprise. The main tasks of controlling are to provide information support for result-oriented processes of planning, regulation and control at the enterprise, to perform the function of integration, system organization and coordination.

Main the controlling principle is a systematic approach that involves balanced and holistic coverage of comprehensive support for all areas of the management system. The synergistic effect obtained with a systematic approach to organizing controlling also plays a significant role. The most important principles of controlling are also complexity, scientific validity, efficiency, feedback, etc.

Controlling as a management tool has many properties and characteristics, among which the most significant are system-forming properties of controlling.

Integrative approach As a system-forming property of controlling, it has several forms of manifestation and it is important that all of them are implemented. The systematic approach is manifested, in particular, in the following:

a) connections between elements of the system operating both horizontally and vertically are monitored (for example, information flows between elements of the same level and different levels);

b) along all communication lines, forward and reverse directions of connections are taken into account - the mechanisms of influence and the effect of responding to signals. These conditions ensure the possibility of informed adoption of complex management decisions;

c) chronological unity is ensured - information about the past and present is integrated for the purposes of forecasting and planning the future.

Thus, an important system-forming property of controlling is its orientation not to the past, but for the future. Let us note in passing that this is one of the fundamental differences between controlling and control. This orientation “prescribes” to him the obligatory nature of the above-mentioned property of integrativeness, since the development of optimal management decisions is impossible without complete information covering all connections and relationships in which the activities of the enterprise are realized. Future orientation determines the high importance of planning and forecasting in the controlling system. Trend characteristics of dynamics for previous periods are valuable, first of all, as basic information for drawing up forecasts and plans.

The next system-forming property of controlling is its approach to all issues from the perspective unity of quantitative and qualitative aspects. Only taken together are they capable of providing complete knowledge about the object or process being studied.

A system-forming property of controlling is also combination of strategic and operational controlling, which is due to and corresponds to the structure of the tasks of managing an enterprise as an economic system.

An essential system-forming property of controlling is combination of internal and external environment research enterprises, since any economic system is an open system, i.e. having an extensive network of external connections and relationships.

A mandatory system-forming property of controlling is its efficiency, since only under this condition is its existence economically (and not only economically) justified. This is one of the fundamental differences between controlling and many other structural elements of the management system. Only such controlling is needed that is effective, in which the useful result (not only in purely financial terms) exceeds the costs of its organization.

Main structural elements (modules) of controlling are: setting goals; planning; Management Accounting; information base; monitoring; control; analysis of plans, results and deviations; development of recommendations for making management decisions. Within each element, certain economic and mathematical methods are used with extensive use of modern computer technology.

Under establishment goals refers to the definition of strategic goals and current objectives of the enterprise, as well as the selection of indicator criteria by which the degree of achievement of the set goals can be assessed.

Planning is the process of turning enterprise goals into forecasts and plans. First of all, an analysis of the strengths and weaknesses of the enterprise, opportunities and threats is carried out. It is called SWOT analysis. Based on the results of such analysis, an enterprise strategy is developed. The specification of the strategy is a comprehensive plan, presented in the form of a system of numerical indicators. The plan contains sections for each division and summary results for the enterprise as a whole. The functions of controlling when developing a plan are to develop a planning methodology, assess the reality of the plan’s implementation and its compliance with the goals of the enterprise.

Operational management accounting financial and economic activities represents documentation and analysis of the process of implementing the plan. In contrast to financial accounting, the purpose of which is primarily to meet the needs of external users ( tax services, banks, state statistics bodies), management accounting is focused on the information needs of enterprise management and on information support for making management decisions.

Information base amounts to essential element controlling at the enterprise, since high-quality information reduces the degree of uncertainty in the area of ​​management decision-making. The main requirements for the quality of information are: reliability, completeness, relevance (materiality), usefulness, understandability, timeliness, regularity, comparability.

Monitoring all financial and economic activities, including the internal environment of the enterprise and connections with external environment, is tracking the processes occurring at the enterprise in real time in the form of recording facts, drawing up operational reports and comparing actual indicators with their planned and standard values, as well as with data for previous periods. Thus, favorable trends, bottlenecks, risks and threats are identified in all areas of the current activity of the enterprise, and forecasts of changes in the internal and external environment of the enterprise are determined. This information serves as the basis for decision-making and, if necessary, a signal to adjust the plans of the enterprise.

Control How the controlling function is divided into preliminary, current and subsequent. The content of preliminary control is to check the correctness and validity of goals, forecasts, plans, budget, established internal and external restrictions on activities. Current monitoring of the life processes of an enterprise is designed to identify emerging problems and bottlenecks. Subsequent monitoring is aimed at assessing deviations of actual results from planned ones and identifying the reasons for their occurrence.

Analysis of plans, results and deviations integrates and generalizes the results obtained from the remaining structural elements of controlling. The systemic nature of such analysis is manifested in the combination of three chronological dimensions - past, present and future.

Output recommendations for making management decisions represents the final result of controlling activities. Recommendations are formed on the basis of materials from the analysis of plans, results and deviations. Several options for project solutions can be developed, indicating the strengths and weaknesses of each in terms of achieving the goals of the enterprise and the associated risks and costs.

Methodological foundations of the controlling system. Each element of the controlling system is based on the use of a specific set of methods. From the perspective of a systems approach, all diversity methods Research can be divided into several groups: experimental, statistical, econometric, mathematical modeling, use of information technology, graph method, heuristic. They can be used either independently or in a certain combination. The choice of method depends on the nature of the problem being solved, on the characteristics of the object under study, on the intuition and experience of the researcher.

Experimental method is to create experimental systems for experimental study. This is a highly effective method, but the possibilities of its application in the field of enterprise management are limited due to its high cost. In addition, the conditions for carrying out the experiment are not always available; the experiment is not always physically possible or acceptable for ethical reasons.

Statistical method consists in using a set of statistical techniques and methods for collecting primary information, its systematization and classification, in calculating a system of generalizing analytical indicators, in constructing analytical graphs. Documentary sources on paper or electronic media can be used as an information base, or specially organized surveys can be carried out. The statistical method is the most accessible, effective and universal.

In development statistical methods can be used econometric methods, math modeling. When using modern electronic means of calculation and modeling, mathematical and statistical methods acquire a new quality, expanding the ability to understand patterns, providing more advanced planning and forecasting.

At the core heuristic methods lies in the intuition, experience and creativity of the researcher. Areas of their application in controlling: 1) application at various stages of controlling activities in conditions of uncertainty, lack of information, lack of formalized algorithms for solving the problem; 2) use of a control solution option at the stage of final selection. When using heuristic methods, logical thinking, associative perception, judgment by analogy, and precedent should be involved.

Main controlling functions are: informational, analytical, control, planning, coordination, prognostic, diagnostic, etc., which form a clearly structured unity. The implementation of these functions is ensured by the presence of controlling services corresponding to its structural elements and the use of the necessary methodological apparatus. Controlling activity is a multi-step process, at each stage of which it is necessary to select methods for solving many particular problems. The specificity of controlling is that the content of particular tasks and methods for solving them are changeable, therefore, it is impossible to work according to standard schemes; the methodological apparatus requires frequent revision, adjustment, and clarification. This requires employees of controlling services not only to be fluent modern methods analysis of complex systems, but also the ability to select from possible alternatives the most profitable and effective methods in relation to specific working conditions.

The most relevant in controlling activities are studies of the structural and functional characteristics of the enterprise as a managed system. Studying the patterns of structuring economic systems allows us to determine how the stable interaction of system elements ensures the achievement of its goals. System-forming connections contribute to the stability of the basic properties of the enterprise and maintaining its viability. To model the structure of an enterprise, methods such as matrix form, graphical images, various modeling methods, and descriptive and statistical techniques are used.

The functional parameters of an enterprise should be represented by a complex of information blocks that determine its characteristics in terms of state, behavior, development, balance, and sustainability. The characteristics of the state represent, as it were, a “cross-section” of the system at a fixed point in time, expressed in a complex of quantitatively measured parameters.

Controlling examines an enterprise as a single, complex economic system, the functioning of which is associated with freedom of choice behavioral models. The behavior of the “enterprise” system is understood as specific actions that have a goal, reasons and motives, methods of their implementation, and consequences of actions. In the acts of “behavior” of the enterprise and its divisions, the significance is most expressed human factor. The behavior of an enterprise system can be oriented towards a transition to another state or towards strengthening the achieved state. The task of controlling is to identify pattern of behavior of the enterprise system, define in a formalized form the behavior algorithm of a given system or its elements.

Controlling as an enterprise management tool, due to its focus on the future, is capable of not only ascertaining the real disturbing effects of environmental factors on the behavior of the enterprise, but also predicting them in order to prevent possible Negative consequences in future.

Organizational model and resource support for the controlling system presupposes a certain organizational scheme of the controlling service and the availability of resources in the required volumes and proper quality - material, technical, personnel, financial, as well as computer and software. The controlling service is headed by the main controller, whose functions depend on the type of management system and management style that has developed at the enterprise. The functions of the main controller and controllers of divisions (groups) can be centralized or decentralized with different communication mechanisms between individual structural and functional groups of the controlling service. A controlling specialist must have a number of professional qualities– knowledge in the field of accounting, analysis, finance, planning, marketing, management methods, production organization, computer technology. The unified controlling service includes two independent, qualitatively different areas of activity - strategic and operational controlling.

The main goal of an organization is to make efforts productive.

P. Drucker

Controlling - an important part activity management systems, methodology that ensures decision making and implementation. This is a broad topic, which is difficult to present in a short article, so we bring to your attention the fundamental points about the role and content of controlling in the activities of an enterprise, about the organization and management of financial controlling, about the features of financial controlling in a manufacturing enterprise.

The concept, role and significance of controlling in activities

Ensuring the effectiveness and efficiency of the enterprise is expressed in the economy. Enterprise economics is skill, the art of conducting activities in such a way as to achieve effective results, managing the internal environment based on goals in the external environment.

Key factors of effectiveness and efficiency:

• external - consumer, product, market (PTR);
• internal - processes, resources, labor (PRT).

The essence of economics is to influence objects and subjects in the direction of key success factors through the management of processes, resources, and labor.

The main tools of economics are organization and management of activities.

Organization of activities is a complex system aimed at internal orderliness, consistency of decisions, processes and actions leading to the achievement of goals; activity model.

Organization (from the Greek organizo - arrange, ὄργανον - instrument) is a set of activities and actions aimed at obtaining optimal conditions for achieving any result, the basis of activity.

The role of the organization in achieving effectiveness and efficiency is that it is a tool for:

• directions of activity for success in the external environment;
• multiplying efforts and opportunities to achieve successful results;
• increasing labor productivity in the internal environment;
• optimization of resource consumption in the course of activities.

Organization of activities implies the synthesis of organizational subsystems:

• Determining the goals of the activity - the intended results.
• Strategy for achieving goals (How will we achieve results? How will we control changes in the external environment?).
• Tactics (How will we manage the implementation of the strategy?).
• Setting tasks arising from goals, strategy, tactics (What tasks (subgoals) need to be solved in order to implement the strategy?).
• Subsystem for engineering and reengineering of business processes. Development of rational processes for the production and sale of goods, management (What key actions will we take to implement the strategy within the framework of the chosen tactics? What technologies will we use?).
• Subsystem for making and executing decisions, organizational structure. Specialization and cooperation of labor. Structuring activities, delegating rights and powers in the implementation of processes for the productive implementation of business processes.
• Labor structuring subsystem (personnel) - staffing, job descriptions and profiles. Work and rest modes.
• The subsystem of corporate standards is the procedure and rules for making and executing decisions, interaction within the organizational structure. Development of procedures and regulations for decision-making, actions, interaction between departments and employees.
• Subsystem of the necessary infrastructure and jobs. What resources are needed to achieve goals, implement strategies, tactics. Designing comfortable and productive working conditions. Application of progressive means and labor techniques.
• Subsystem for organizing the selection, placement, and development of personnel. System of payment and labor incentives.
• Subsystem for providing the necessary resources (How do we attract, use, develop resources? How do we introduce innovations?).

Management is used to transform the organization into results. Management (from French) - the art of directing towards a goal; conscious, purposeful influences of subjects on objects of activity to obtain expected results.

Management (governance) is a system and process of management within an organization to optimize results (Fig. 1).

Rice. 1. Organization and management of the enterprise’s activities

Thus, management is the drive for the practical implementation of activities, a set of ways to implement decisions from owners to managers and employees.

Control purpose:

1. Comprehensive and systematic direction of action to achieve goals.

2. Interaction of participants within and between business processes. Synergy of efforts into effectiveness and efficiency.

3. Ensuring production informed decisions and actions. Generating information for management decisions, actions and resource allocation to complete tasks.

4. Formation of resources to implement the strategy. Distribution of resources between business processes and control centers.

5. Coordination of efforts and interaction between control centers and employees. Communicating the action plan and expected results to the performers.

6. Impact on personnel activities.

7. Connection and transformation of resources into products and income.

8. Optimization of resource costs and capital growth.

9. Monitoring and analysis of activities and results.

10. Motivation of personnel for the effective implementation of the adopted strategy and achievement of planned results, development and implementation of innovations.

11. Perception of present and future changes.

12. Achieving the desired quantitative and qualitative performance targets.

The diagram of the activity management system is shown in Fig. 2.

Rice. 2. Diagram of the activity management system

In the process of developing the science and practice of managing organizations, a specialization in the management system emerged, which was called controlling.

Controlling is a goal-oriented integrated system of information, analytical and methodological support for managers in the process of planning, control, analysis and management decision-making in all functional areas of the enterprise.

Consequently, the term “economic controlling” means the process of management, regulation, supervision, control complex activities enterprises (Fig. 3).

Controlling as a system is part of the overall management system, a subsystem of information, analytical and methodological support for managers in the process of making and implementing decisions, aimed at achieving the goals of the external environment.

Controlling as a process is the process of collecting, processing, providing information to subjects about objects and results economic activity in the control system; information service in the process of decision making and execution.

Types of controlling:

• complex (economic);
• process (marketing, production, sales, commercial);
• resource (financial, personnel, information, etc.);
• labor (labor indicators).

Rice. 3. Economic controlling scheme

Contents of controlling in the management system

The goals of controlling are the goals of enterprise management: effectiveness and efficiency of activities, achievement of the desired quantitative and qualitative performance targets.

The goal of economic controlling is the operational (everyday) application of the management system, implementation decisions made(achievement of planned indicators for the current year) within the framework of the system and process of organizing activities.

Controlling is required:

• owners - to implement the strategy, manage the executive management (planning, control, motivation);
• executive directorate - to implement the strategy, manage current and operational activities, increase labor productivity (decisions, actions, interactions);
• investors - to determine the sustainability of development and activity potential;
• employees - to understand goals, objectives, actions, interaction in solving assigned tasks.

Controlling functions:

• generation and presentation of management information;
• monitoring the implementation of decisions of governing bodies. Preventing negative performance results;
• analysis of economic indicators, identification of deviations from planned, standard values, identification of causes. Suggestions for improving activities.

Controlling objects:

• decisions and actions of control centers. Processes, resources, labor, risks;
• information on activities (implementation of plans, indicators);
• performance results. Reserves for increasing efficiency.

Controlling bases:

• legislation of the Russian Federation;
• Charter, decisions higher authorities enterprise management;
• enterprise development strategy;
• tactics: local strategies (production, sales, financial, personnel), organizational system(structure, corporate standards, labor and payment organization), enterprise management system (systems: planning and budgeting, information, control, motivation);
• ways, methods, means of controlling.

For your information. Method is a sequential order of actions to achieve goals and results. Method is a set of practical and theoretical techniques and operations subordinated to solving a specific problem.

Controlling methods:

• measurement and evaluation;
• planning;
• generation and provision of information;
• control and analysis;
• coordination of decisions. Project examination.

Controlling methods:

• scorecard methods (Balanced scorecard, etc.);
• methods of information generation (RFS, IFRS, GAAP);
• SWOT analysis;
• CVP (Cost - Volume - Profit) - analysis of volume, costs and profits;
• methods for assessing the effectiveness of investments;
• methods of factor and system analysis;

Economic indicators of controlling:

• market: market share, number of buyers, number and volume of sales, etc.;
• financial: assets, revenue, costs, profit, financial stability, etc.;
• labor: productivity, wages;
• EBIT (Earnings Before Interest and Tax) - earnings before interest and taxes;
• EBITDA (Earnings Before Interest Taxes Depreciation Amortization) - earnings before interest, taxes and depreciation;
• EVA (Economic Value Added) - economic value added;
• WACC (Weighted Average Cost of Capital) - weighted average cost of capital;
• other economic indicators depending on the specifics of the activity, legal form, and choice of enterprise.

Controlling tools - information technology tools, software (Excel, Access, 1C, Axapta, Project Expert, SAP R3, etc.).

The specification of the content and functions of controlling depends on the types and scale of the enterprise’s activities.

Before implementing a controlling system, it is necessary to compare the increase in enterprise efficiency (both in the short and long term) as a result of using the system and the costs of its construction.

Financial controlling is part of the functions of financial management.

Finance is a general economic term meaning both money and other resources in monetary terms, considered in their creation and movement, distribution and redistribution, use, and economic relations caused by mutual settlements between business entities, cash flows, money circulation, use of money.

Financial management is the art of managing financial resources for the development of an enterprise, as well as the monetary assessment of all resources and actions of the company.

Financial resources are the assets of an enterprise that are used to generate income and are financed from liabilities.

The role of financial management is to ensure the efficient and effective functioning of the enterprise's economy based on the structure and functions of financial management.

Functions of finance: resource generation, distribution, control, evaluation.

Financial management tasks:

• effective formation of the necessary amount of financial resources to implement plans;
• optimization of risks and profitability;
• increase in asset turnover;
• balanced distribution of funds between processes and control centers;
• ensuring the financial stability and profitability of the enterprise;
• information and analytical support for decision making and execution.

Principles of financial management:

• integration with the overall enterprise management system;
• alternative solutions and opportunity cost;
• complexity and consistency of organization and financial management;
• strategic orientation of management (future consequences of present decisions).

Financial management functions:

• organization financial activities;
• financial management;
• financial controlling.

Financial management objects:

• decisions and actions;
• assets - liabilities. Resources;
• income - expenses. Expenses. Profit;
• cash;
• risks;
• financial information;
• financial relations (transactions, communications with counterparties, etc.);
• investments;
• financial liquidity and stability;
• tax optimization;
• others depending on the specifics of the activity and enterprise.

1. Organization of financial management (structure, processes, standards, infrastructure, selection and placement of financial management personnel).

2. Marketing foreign markets and environment.

3. Organization of financial relations with the external environment (government bodies, counterparties).

4. Optimization of settlements, risks: transactions, types of settlements (leasing, factoring, etc.), insurance and other forms.

5. Monitoring of the internal financial environment: changes, implementation of decisions: strategic, current, compliance with legislation, state and internal corporate standards, organization and financial management in the economic system.

6. Budgeting of activities, resources, control centers.

7. Execution of current financial plans and budgets.

8. Collection, processing and provision of information on financial results. Measuring and assessing facts, risks and performance. Application of information technologies.

9. Financial control and analysis of activities and results.

Financial controlling- a financial management function aimed at ensuring the optimization of effectiveness and efficiency, expressed in maximizing positive financial indicators: income, costs, profit, financial stability through methods, methods, and controlling means.

• participation in methodological preparation of financial management (financial strategy and policy, standards, methods, methods, means);
• participation in financial budgeting of activities in general and control centers (divisions);
• participation in the preparation of decisions, provision of financial information. Prevention negative consequences decisions and actions;
• collection, processing, provision of information about the economic activities of an enterprise in a financial assessment. Organization and maintenance of management accounting;
• control over the implementation of financial strategy and policy, decisions of higher management bodies, execution of orders, formation and use of assets, liabilities, income and expenses, profit, financial performance indicators in accordance with plans and budgets;
• analysis: financial results, deviations in planned indicators for factors of effectiveness and efficiency, development reserves;
• development of proposals for improving activities and increasing efficiency.

The composition and scope of the functions and tasks of financial controlling depend on the types, scale of activity, the specifics of a particular enterprise and are limited by an understanding of rationality and efficiency (should not complicate the activity, efficiency; the costs of development and implementation are fully justified by the benefits of application).

Financial controlling is integral part economic controlling and is based on its foundations, methods, methods, means (set out above). Financial controlling specializes in objects and additional methods.

Financial controlling methods:

• Activity Based Costing - accounting of costs by type of activity;
• Activity Based Budgeting - planning based on actions;
• RSFO, IFRS, GAAP - financial reporting standards;
• Capital Asset Pricing Model - model for pricing financial assets;
• Absorption Costing - cost calculation using the method of complete absorption of costs;
• Cash Flow from Operations — cash flow from operating activities;
• Cash Flow Return on Investment - return on investment based on cash flow;
• Cash Ratio - cash liquidity ratio;
• Cash Value Added - monetary value added;
• Discounted Cash Flow - discounted cash flow;
• other methods depending on the type of activity, scale of activity, choice of enterprise.

Organization of financial controlling

Each function requires organization, that is, an understanding of how the work will be carried out, on what basis, and what is required for success.

The organization of financial controlling (FC) is based on the functions, tasks, and content of financial management based on the characteristics of the activity.

Based on the tasks, technological operations are established, the objects, methods, methods, and resources that are necessary to solve problems in FC are specified. The performance indicators for which the FC is responsible are determined.

To optimize efficiency and costs, the functions of the financial committee are integrated with the general system of organization and management (Fig. 4).

Rice. 4. Integration of FC functions with the general system of organization and management

Financial controlling management

Financial controlling is carried out on the basis of the legislation of the Russian Federation, state regulations on financial activities, the Charter, financial standards for accounting and reporting, the system of corporate standards of the enterprise, its financial strategy and policy.

Financial controlling management consists of the practical implementation of financial controller functions by a financial controller. The functions of the FC are divided into:

strategic:

• participation in the development and assessment of the implementation of the financial strategy and policy of the enterprise. Carried out on instructions from management, based on the approved methodology, using FC methods and tools;
• development and improvement of budgeting systems, measurement, information, control, FC methods and tools;
• design of a management accounting system for an enterprise. Preparation of technical specifications for design. Acceptance of the system into operation. System improvement;

current:

• participation in the development of budgets for the current year (if budget preparation is not the responsibility) by providing information on approved standards, in the context of the enterprise as a whole and individual control centers. Participation in the development of budgets for the financial and investment activities of the enterprise;
• participation in the development of financial accounting policies in accordance with accounting standards;
• development of management accounting policies, adjustment of the structure of management accounting for the current period (if necessary);
• participation in internal control procedures and activities;
• consolidation and systematization of information based on the results of the current period. Calculation of established indicators;
• analysis of deviations of financial indicators in comparison with strategic parameters, planned values ​​by factors and reasons, based on the results of the reporting year. Development of proposals to increase efficiency and improve activities;
• provision of reporting on the results of the current period in accordance with the approved forms to higher management bodies, within the established time limits;

operational:

• participation in the decision-making process on the formation and use of assets and liabilities through approval (approval), examination of transactions and documents. Participation in tender commissions. Monitoring compliance of decisions with plans, budgets, and enterprise standards;
• coordination of transactions, documents on receipt of income and expenses in accordance with the document flow of the enterprise, plans, budgets. Analysis of calculations for activities;
• execution of decisions of governing bodies in accordance with established duties, instructions, orders;
• collection of information in accordance with management accounting policies and document flow of the enterprise;
• entering information into accounting and management accounting in accordance with approved standards and responsibilities. Quality control of information in accordance with requirements;
• processing of information using approved FC methods, information technology tools in accordance with the current methodology and accounting and reporting standards;
• calculation of financial indicators in accordance with the measurement and evaluation system: list of indicators, calculation formulas, methodology;
• analysis of deviations between planned and actual indicators by factors and reasons for FC objects;
• generation and provision of operational reporting in accordance with the reporting sheet ( component accounting and management accounting policies).

Thus, the key functions of the financial controller are the generation of information for decisions, analysis and control of financial indicators, and proposals for improving efficiency.

Structure and content of the information system

The information system serves to make correct and informed decisions, ensure rational actions, and measure the effectiveness and efficiency of activities.

Information system objectives:

• collecting information from external and internal sources;
• measurement and evaluation of facts, actions, results;
• generation of complete, reliable, operational reporting on the organization’s activities and its property status;
• understanding of information by users;
• comparison of information;
• preventing negative business results to ensure financial stability;
• formation of documents and document flow;
• technologization and automation of information collection, processing, and provision;
• providing information to users.

Information system structure:

• accounting and reporting;
• management accounting and reporting;
• measurement and evaluation methods;
• personnel accounting;
• statistical accounting;
• tax accounting.

Accounting and management accounting provide information for the implementation of basic management functions: planning, control, evaluation, analysis. The differences between financial and management accounting are presented in the table.

Information should be generated on the basis of international, state standards financial statements, methods chosen by the organization.

Differences between financial and management accounting
Criteria	Financial Accounting	Management Accounting
Information consumers	Government bodies, business partners, company managers	Company managers
Accounting regulation	Legislative acts, financial reporting standards. Accounting is mandatory for the company	Corporate standards using generally accepted principles. Initiative accounting
Accounting objects	Installed regulations, additional ones are determined by corporate standards	Determined in the company's information policy
Measurements and evaluation	Monetary valuation based on accounting regulation. Absolute precision	Any measuring instruments: cost, quantitative, qualitative, etc. Assessment based on selected methods. Absolute accuracy of all indicators is not required
Accounting methods	Basic methods are established by government regulation	Methods are chosen by the company

The information system is built on the basis of:

• enterprise strategy;
• systems for organizing activities (business processes, organizational structure, rules and procedures, labor organization, infrastructure (resource system));
• activity management systems (planning and budgeting, methods and indicators of measurement and evaluation, analysis and control, motivation);
• operational management needs;
• rules for generating information (accounting);
• legislation of the Russian Federation;
• other grounds due to the specifics of the enterprise’s activities.

An example of building an information model is presented in Fig. 5. It is recommended to provide for the procedure for its change and development.

Rice. 5. Building an information model

There are certain requirements for information. In particular, it should be: useful, understandable, reliable, verifiable, objective, prudent (probably include expenses, losses and liabilities rather than income, assets and profits).

Collection and processing of information is carried out taking into account the following principles:

• materiality (that is, information influences decision making);
• reliability (the presence of significant errors and distortions is excluded), which implies:

Truthful presentation of information;

The predominance of content over form;

Neutrality;

Prudence;

Sufficient completeness for decision making;

• comparability (the ability to compare information for different periods and compare the statements of different companies), which implies the comparability and consistency of the accounting methods used;
• timeliness (excessive delay in providing information may lead to increased reliability but loss of relevance);
• balance between benefits and costs (the benefits derived from information must exceed the costs of obtaining it).

When operating a management information system, it is necessary to periodically check the generated information based on quality factors, such as:

• authenticity of documents (documents are attached and comply with the established forms, details are filled out, data is not distorted);
• correctness of information (information corresponds to documents, is reflected completely, accurately, in a timely manner, in accordance with the requirements, principles, and accounting standards);
• accuracy of reporting (generated according to primary information, not changed, not transformed in contradiction with approved standards);
• security of the information system (there is no unauthorized access, no possibility of making changes, information is generated without distortion (correctness of calculations, turnover), there is no risk of information loss).

Deviations are identified by comparing the actual indicators and indicators obtained for a certain period with the planned indicators and indicators. Then the information is analyzed to identify key factors of deviations and identify reserves for increasing efficiency and effectiveness. After this, measures are developed to influence the factors and synthesize them, and the values ​​of indicators are assessed.

Levels of indicator analysis:

• holding;
• company;
• divisions;
• employees.

The algorithm for analyzing indicators is presented in Fig. 6.

Rice. 6. Algorithm for analyzing indicators

The place and role of the financial controller in a manufacturing enterprise

If the organization and management of controlling in a systemic sense are generally of a general nature, then there are significant differences in the objects, content and tools of controlling in various types of activities. Controlling in a manufacturing enterprise is especially difficult.

Features of controlling at a manufacturing enterprise:

• pairing financial control planning the purchase of materials, production, and shipment of products;
• the complex process of product production, which means the specifics of cost formation and cash flow associated with production processes, inventories, storage and logistics of products;
• the need to select the most productive and efficient assets in accordance with the strategy. Assessment of investments in long-term assets and attraction of long-term liabilities;
• the specifics of balancing assets and liabilities caused by the production process, in terms of depreciation of fixed assets, accelerating the turnover of working capital, maintaining balance sheet liquidity and financial stability, due to the duration of the production cycle;
• the use of complex costing and costing methods to optimize them (transfer costing, custom costing, direct costing, absorption costing, Activity based costing, etc.);
• pricing of products.

A financial controller at a manufacturing enterprise must know and understand production processes, the peculiarities of their financing by production stages, cycles, supplies of raw materials, components, master “just-in-time” network planning methods, be able to evaluate productivity and investment efficiency, analyze production indicators, product quality indicators , labor and synthesize them with financial indicators. The area of ​​responsibility of the financial controller is the financial controlling system itself.

The financial controlling system is not a frozen mechanism. It requires periodic monitoring and improvement depending on changes in the external and internal environment, so as not to become an anachronism, an obstacle to the development of the enterprise.

Financial controlling plays an important role in the financial management system. The effectiveness and efficiency of the activity and its development in the future depend on its organization and the quality of its practical application.

V. V. Soldatov, independent business consultant