Control as an integral part of the implementation of management decisions. The essence and types of control over the implementation of management decisions. Effective control tools based on taking into account the characteristics of personnel behavior

Control as a management function is a process of ensuring the achievement of the set goals, the implementation of the adopted management decisions. The control process is, on the one hand, the process of setting standards, determining the actual results achieved and their deviations from the norm; on the other hand, the process of monitoring the progress of implementation of management decisions and assessing the results achieved. The results of the control are the basis for correcting previously made decisions when significant deviations from the planned course of implementing the decision are detected. In other words, control is the process of comparing the results obtained with the planned ones and, if necessary, taking appropriate corrective actions.

Uncertainty as an integral characteristic of the future is the main justification for control in the process of implementing a management decision.

Control accompanies all stages of the process. On this basis, the following main types of control are distinguished.

Preliminary control is carried out before the start of activities to develop a solution. Its purpose is to prevent the onset of undesirable results before they appear by developing evaluation criteria, debugging methods and regulations for controlling actions. Advance control is used to uncover the signs and causes of a problem, analyze uncertainties, formulate constraints, and evaluate alternatives. An example of preliminary control is the actions of the commissions to evaluate the items of the draft budget of the Ministry of Defense when adopting the budget for the next year.

Current control implemented directly during the solution implementation process. It is carried out by the head and is based on measuring and studying the actual intermediate results of the work performed under the influence of internal and external factors. Regular monitoring of the work of performers, discussion of emerging issues allows you to quickly eliminate current deviations from the planned plans and to adjust the problem solving process in advance.

Corrective control is aimed at the actions already taken and the current situation. It is intended to correct the situation when the results of the implementation of a management decision are known and they contradict the planned values. The main goal is to prevent the repetition of similar situations in the future. Many accounting and financial documents are created for the purpose of corrective control, since, for example, in the financial administration of the city, real annual budget expenditures are compared with the planned and next year another project for the use of financial resources may be proposed.

Final control is executed after the decision is implemented. Purpose - accounting, measuring final results and comparing them with planned ones, on the basis of which a conclusion can be made about the degree of goal achievement. It should be remembered that the final control is carried out when it is no longer possible to change the decision in case of an unsuccessful outcome. It performs the following important functions.

1. Formation and filling of the database in the following areas:

goals and their constituent objectives;

initial, intermediate and final parameters of activity;

criteria for evaluating baseline indicators;

a set of corrective decisions;

the results of achieving goals with specific parameters of activity;

a set of solutions but to neutralize side effects.

2. Collection of statistical data on the specifics of work in a particular area, allowing the head to make more adequate decisions in difficult situations.

3. Development of innovative technologies to improve the solution implementation process.

There are two options for monitoring: results-based and proactive.

Monitoring by resultsuses organizational, economic, technical and legal documentation. The deviation of the actual result from the planned values \u200b\u200bis assessed. It is advisable to use this control option in processes with a short cycle time and at a low cost of the development and implementation of a solution. The management solution is gradually being improved on the basis of previous results of implementation, with the help of adjustments and refinements (Fig. 6.1).

Proactive control is based on standards, norms, rules and can be carried out before or during the development and implementation of a solution.

Controlling is a direction in management practice that includes administrative, technological control, revision and audit.

Administrative control is a constant monitoring of the development and implementation of management decisions, timing and quality.

Technological control - control of the technologies used in the development and implementation of solutions.

Revision - documentary fiscal survey of the results of the implementation of the decision.

Audit - documentary study of the results of the implementation of the solution, determining the level of its compliance with certain criteria.

There is an inextricable link between the processes of decision-making, planning and control, which is determined by the purpose, mission and goals of the controlled system. Control requirements are formed by the management with the participation of all interested parties and regulate the composition of the analyzed information, the structure of reports and responsibility for data collection, information analysis and decision making. The development of an effective control system implies:

careful planning of all activities that are necessary to achieve the goals;

assessment of the resources and time required to implement the planned plans;

comparison of the results achieved and the resources used, taking into account the time characteristics;

adjusting plans for time and material costs necessary to complete the remaining work;

periodic comparison of the results and costs obtained with the plan and budget.

Characteristics and principles of building an effective control system. An effective control system should have well-oiled mechanisms of coordination, communication, flexibility, economy, and timeliness.

Communications. Communication processes are the foundation for effective control. Control is as effective as the information on which the system is based is adequate, timely and accurate. Development of management decisions, assessment of the results of their implementation require an effective information system.

Employees should be aware of the requirements for the task so that they can fulfill them and exercise self-control on their basis. Often, ineffective work is a consequence of the fact that the leader does not have real information. For fast and efficient processing of data on work results, it is necessary to use modern information and communication technologies.

Control coordination - important condition its effectiveness. Control is a means of coordinating the execution of tasks by various departments and employees, contributing to the concentration of employees on achieving corporate goals. The results of the activities of any institution are not the result of the activities of any one employee or department, and in addition, the tasks of different departments or employees are often not interrelated.

Timeliness of control lies in the fact that it should be carried out exactly when necessary. Systematic monitoring of the results allows you to take corrective actions in the process of implementing the decision and achieve the intended goals. If any deviations from the planned work plan are detected, measures are taken to correct or eliminate them. However, excessive control or endless checks reduces efficiency and increases the time it takes to implement a management decision.

System flexibility control is expressed in the fact that in the process of implementing a management decision, both standards and possible corrective actions should change.

Cost effective control... If the cost of control exceeds the benefits it creates, then it should be abandoned. In other words, the benefits of control should exceed the cost of financial, time and human resources for its implementation. The control system should only be triggered when there are noticeable deviations of the actual results from the planned values.

Clearly structured plans are the basis of control. If the plan is updated frequently enough without applying change control, control over the implementation of the solution may be lost.

Effective reporting system... It is necessary to be based on common approaches and criteria when generating reports on the progress of work. The methodology for preparing and obtaining them should be clearly defined and fairly simple. Clear time intervals must be defined for all types of reports.

Analysis system of actual indicators and trends allows you to establish whether the current situation corresponds to the planned one, and if not, to determine the severity of the consequences of the identified deviations.

The control process is focused on increasing the likelihood of achieving the goal. In management theory, decision-making and control processes are defined as closely interrelated, therefore, even at the planning stage, a way should be developed to correlate plans with the real situation. Setting goals is not only part of the planning process, but also the beginning of the control process.

The control process is characterized by the following: the content component determines what is being performed; organizational - by whom and in what sequence the control is carried out; technological answers the question of what methods and technologies are used.

The purpose of the control is to ensure the compliance of the approved decision and the process of its implementation, to prevent possible shortcomings and problems, to identify deviations from the set program, goals and objectives, established deadlines.

The diagnostic function is to identify the actual state of affairs; the orienting function focuses on indicating the problems that deserve the most attention at the moment; stimulating is aimed at identifying and involving in the work of all time, money, human resources.

In the process of implementing a management decision, when comparing actual and planned results, the manager needs to determine how the actual results correspond to the established standards. If there are obvious discrepancies, he must decide how acceptable they are. Further, the manager evaluates the actual results, i.e., makes a conclusion about the quality of the decision. Activities at this stage of the control process are associated with the following activities: establishing the scale of permissible deviations, evaluating actual results, communicating results, evaluating results.

In the process of implementing a management decision, sometimes inaccurate compliance with the selection criteria is allowed. So, according to individual characteristics, the interval of permissible deviations is determined, within which they are considered insignificant. The size of the interval is extremely important. With a sufficiently large interval, possible deviations lead to irreversible consequences. If the interval is small, then the manager will react to every minor deviation, which is costly and time-consuming, and control becomes ineffective.

Particular attention should be paid to the methodology for measuring the actual results obtained in the process of implementing decisions. It is important to correctly determine the types of scales, units of measurement of the values \u200b\u200bof the controlled parameters, select the frequency and accuracy of measurements.

Communication of information plays an important role in the control process. The value of data is greatly reduced if it is out of date and inaccurate. The information is required to be visual, which makes it easy to understand the meaning of controlled processes and take adequate actions. Let's list the main difficulties associated with the transfer of information:

distortion of messages in the process of interpersonal communication and when passing through information transmission channels;

information overloads that suppress the perception and thinking of a manager who is busy processing large amounts of information;

a complex organizational structure that impedes the passage of information and increases the likelihood of its distortion.

The evaluation of the results consists in comparing the actual and required results of the solution, taking into account the scale of the tolerances. Based on the comparison, it is judged whether the goal of the decision has been achieved or not. If significant deviations of the real values \u200b\u200bof indicators from the planned ones are found, a decision is made to take corrective actions.

So, after evaluating the results of the solution implementation, the manager can choose one of the following strategies:

1) if the results of comparing the actual and planned values \u200b\u200ballow us to conclude that the goal has been achieved, then no additional actions are taken, and the positive experience of the solution is stored in the database for use in similar situations in the future;

2) if deviations from the intended results become unacceptable, an attempt is made to understand the reasons for these deviations and the necessary measures are taken to return to the correct trajectory. If deviations are detected during the current control, then the manager takes corrective actions directly in the process of implementing the solution. If deviations from the goal are detected based on the results of the final control, then a new problem situation is analyzed and the process of developing and implementing a solution is repeated;

3) the discrepancy between the actual and planned results is explained by the fact that an unrealistic goal was planned. Overestimated requirements for the quality of solutions nullify the efforts of performers, reduce their motivation. Conversely, the ease of achieving the goal is due to too soft selection criteria. The control information allows you to identify the need to refine not only the solutions themselves, but also the requirements for their quality, both upward and downward.

The developed standards make it possible to improve the work analysis process and, as a result, the management decision control system. Figure 6.2 illustrates the relationship between control, performance standards and measurement. Then control can be represented as a sequence of actions.

Developing performance standards and norms against which actual results will be compared. The standards should take into account quantitative and qualitative characteristics.

Establishing permissible and acceptable deviations from existing standards when implementing a solution.

Assessment of the actual results of activities based on the application of various measurement methods.

The process of comparing standards and the results obtained is based on value judgments and, as a result, is highly subjective.

Current activity. If the planned result has not been achieved, then corrective measures are taken to change the existing strategies.

Future activities. The goals of future activities include the use of accumulated positive experience to form future management decisions.

It should be noted that when organizing control, the following should be taken into account:

the implementation of control functions should be entrusted to persons competent in these matters so that they can be able to assess the causes and consequences of possible deviations and propose measures to eliminate them;

to ensure the objectivity and integrity of assessments, the persons responsible for control should not be associated with material interests with the controlled units.

Since the control system affects people, the manager should consider the following aspects when implementing it:

people perceive negatively external control;

control determines the position and power of the one who exercises it;

attitudes and standards can be understood differently, and control can lead to conflict between employees;

under very tight control, the flexibility of the system can be limited, and the lack of flexibility and initiative leads to a decrease in the level of motivation and the ability to adapt in the external environment.

The developed control standards must be understood and accepted by all employees so that everyone understands the reasons and expected results, and participation in the development and implementation of the control system will help to overcome negative attitudes towards it in many ways.

In the process of monitoring, you may encounter the following difficulties:

it is difficult to avoid bias and subjective interpretations;

gullibility, superficial observations, the desire to meet the expectations of management;

low competence;

short terms for detailed analysis;

lack of determination to tell the truth.

Thus, control is primarily intended to inform the performers about the progress of work, its compliance with the plans of the head. An employee who implements a managerial decision is interested in that his efforts were noticed by others and appreciated. So sometimes soft control increases the weight of the assignments performed by the executor, adds self-esteem and confidence.

To increase the effectiveness of control during its implementation, the following psychological factors should be taken into account:

an enthusiastic employee should not be distracted, as he will accept control as a hindrance;

often supervised tasks become more priority for the performer in comparison with less supervised, therefore, control should be carried out systematically.

State control over local self-government... Without interfering in the solution of local issues, the state exercises control over the decisions and actions of bodies and officials of local self-government. Any administrative control is characterized by the following:

implementation of control only in the forms and cases provided for by the constitution or law;

control is aimed at ensuring the rule of law and constitutional principles;

the degree of intervention by the supervisory authority should be commensurate with the importance of the interests to be protected.

The listed principles do not exclude state control over the implementation of delegated powers by local self-government bodies. Supervision over the implementation of legislation by bodies and officials local government is entrusted to the Prosecutor's Office of the Russian Federation. In case of revealing municipal legal acts that do not comply with the law, the prosecutor of the corresponding level is obliged to bring a protest against these acts to the body or official that adopted them. The protest must be considered within 10 days or at the next meeting of the representative body of local government. If the protest is rejected, the prosecutor has the right to apply to the court.

The compliance of the charter of a municipal formation with the legislation of the Russian Federation is controlled by the justice body, which is entrusted with its registration.

Control over the fulfillment by bodies and officials of local self-government of certain state powers transferred to them is carried out by authorized bodies of state power.

Control of local authorities in certain areas of municipal activities is carried out by special structures, which include financial, environmental, sanitary and epidemiological, land control and supervision bodies.

Supervisory authorities have the right to:

to address local governments with recommendations for solving the tasks assigned to them;

in case of non-fulfillment of the tasks and obligations assigned to the local self-government bodies, to address them with the corresponding instructions;

send notifications of objection to their decisions and actions to local self-government bodies and recommend, within a certain period, to cancel or amend these decisions and actions.

Bodies of state special supervision do not have the right to interfere in the affairs of the local community outside their competence and are not entitled to give orders to officials of local self-government to solve local problems.

Financial control of targeted spending of budgetary funds is carried out by financial control bodies that are part of the system of the Ministry of Finance of the Russian Federation.

Judicial control is the most formalized, it is built exclusively on legal arguments and is implemented by all types of courts. It is used in order to protect citizens and legal entities from errors and illegal decisions of these bodies. Decisions made on the basis of the direct expression of the will of citizens, decisions and actions of local self-government bodies can be appealed in court in the manner prescribed by law.

The most common cases of judicial appeal against decisions:

introduction of local taxes and fees not provided for by legislation;

tightening the conditions for the import or export of certain goods;

violation of the procedure for privatization of objects of municipal property;

violation of the procedure for allocating land plots for construction.

Implementation (execution) of management decisions. Control over the course of execution of decisions. Evaluation of the effectiveness of the implementation of management decisions

The practical quality of the decision made can be assessed only after the decision has been implemented and the result has been obtained. At the same time, this result depends not only on the decision itself, but also on how its implementation will be organized, and on the executors who implement it.

The organization of the execution of managerial decisions is a part of managerial work, in the course of which the translation of the instructions inherent in the managerial decision is ensured into the real behavior of the relevant bodies, departments or employees.

The organization of execution of decisions can also be divided into several stages (stages), taking into account the fact that we are talking about complex decisions coming from the subjects of management. It is pertinent to recall that both permanent and temporary leaders can act as subjects.

The heads of various levels of management of the system of the Ministry of Internal Affairs of Russia and their structural divisions in accordance with their powers enshrined in the normative act as permanent subjects organizing the implementation of managerial decisions. legal acts (model clauses). For example, in accordance with the standard provisions of a territorial body at the regional level, the head submits to the Minister of Internal Affairs of the Russian Federation proposals for the development and implementation of the main directions of state policy in the field of internal affairs on the territory of the subject of the Russian Federation and makes other decisions within his competence.

In accordance with the standard provisions on the territorial body of the Ministry of Internal Affairs of Russia at the regional level, the heads of the body and its structural divisions make decisions on ensuring the requirements of regulatory legal acts for the reception and registration (including in electronic form) of statements and reports of crimes, administrative offenses, about incidents; timely take measures on them, provided for by the legislation of the Russian Federation. Competencies in decision-making and structural divisions are normatively defined - the Regulation on the Main Directorate of Criminal Investigation of the Ministry of Internal Affairs of Russia, the Regulation on the Main Directorate for ensuring the protection of public order and coordination of interaction with the executive authorities of the constituent entities of the RF Ministry of Internal Affairs of Russia, etc.

To organize the execution of decisions, temporary bodies with special powers can be created: temporary headquarters, working groups (brigades). Their competence is limited to the organization of the execution of decisions of a local nature, but of great importance (created by emergency situations, to disclose a group of especially serious crimes, etc.).

The process of organizing the execution of management decisions can be represented as follows:

• 1) communicating decisions to executors;
• 2) ensuring the activities of performers;
• 3) control over execution;
• 4) correcting (adjusting) the course of execution and regulation of the control system;
• 5) assessment of the achievement of the goal and the effectiveness of the decision.

Bringing decisions to the performers presupposes, first of all, understanding the solution, its possible detailing, selection and placement of performers. This means setting a goal that is understandable for performers, defining tasks, order and possible ways of their implementation; set the time for the preparation and conduct of appropriate measures, provide options for actions when the situation changes; determine the interacting parties, performers, managers who control the methods, means and frequency of communication, reporting; define performance criteria, responsibility for performance.

In this case, such methods of clarification of decisions can be applied as:

• a) additional study of regulatory legal acts (laws, orders, etc.); special literature on this issue; familiarization with previously adopted decisions on similar problems;
• b) consultations with specialists;
• c) interpretation of the normative legal prescriptions contained in the decision;
• d) an appeal for clarification to the subject who made the decision, or to his immediate supervisor, but at the same time it must be borne in mind that the higher the official level of the subject, the less specific its wording.

Moreover, solutions can have both semantic and textual barriers to understanding that require additional skills. So, often the documents of management decisions are prepared in violation of the norms of the official management vocabulary, contain general abstract formulations, complex stylistic expressions and other shortcomings, which causes serious difficulties in their understanding. Accuracy of perception and transmission of content across a document depends on many communicative factors of a vertical or horizontal nature, which have already been mentioned.

Distinguish between afferent and effector images of the forthcoming activity.

Afferent - this is an image of the work ahead created by the performer, obtained as a result of meetings, instructions, demonstration of samples of performance, study of documents and other conditions.

Effector is an operational image, i.e. own action plan. And here a certain difficulty arises, because the planning of the upcoming work to perform the same task may be different for different performers. The conditions for successful performance of work in this situation depend on the accuracy of the image, completeness, flexibility, stress resistance, i.e. psychological characteristics of the performer.

Often there is a need to concretize a general solution, as a rule, with an explanation of individual provisions, taking into account the specifics of the performers. So, having received a general (setting) decision, the head organizing its implementation details it into a particular to his deputies, and they, in turn, detail it to the heads of structural divisions, the latter formulate specific tasks for individual performers. This stage provides for the selection and placement of performers and their possible instruction in execution.

Making a decision and detailing it, the subject to a certain extent already predetermines the composition of the performers.

This should take into account general requirements to performers:

• - their competence;
• - legal culture and professional training;
• - service discipline, etc.

Practice shows that it is necessary to select performers to implement a solution, and not solutions for performers (which often happens). To carry out complex solutions, those performers are appointed who already have experience with similar solutions. Performers should receive as much information as possible about the purpose and nature of the activities. It is necessary to take into account the possibility of making mistakes by the executors when executing the decision, keeping in mind additional options for actions, it is also necessary to take into account the rhythm of the work of the executors with the possible appearance of additional difficulties.

When assigning tasks, it is necessary to take into account organizational, personnel, socio-psychological and other issues, as well as functional responsibilities, subjective characteristics, professional qualifications, knowledge, skills, experience, real capabilities and abilities of performers, selected for solving problems.

For decisions of a complex nature, especially when interacting with other bodies, for example, investigative and operational-search, special instructions (briefing meeting of performers) are possible, which basically provides:

• - general plan of action;
• - defining the roles of performers;
• - specification of the tasks to be performed by the employees of each department, and the activities carried out by them;
• - a summary and assessment of the situation, factors that contribute to and hinder the implementation of tasks;
• - possible changes in the situation and actions in new conditions;
• - ways and means of maintaining communication, forms of interaction;
• - the procedure for presenting information on the execution of the decision, etc.

It should be borne in mind and methods of stimulating performers, among

which are of great importance for the moral and educational, material, and, if necessary, power-coercive nature.

Ensuring the activities of performers is reduced to creating the necessary conditions for their normal work: endowing with appropriate powers, supplying certain information, finance, technical means, training in forms and methods of work, etc. In other words, legal, informational, material and technical, methodological, moral, psychological and organizational support of the activities of performers is carried out. The essence of this is as follows:

• a) regulatory support: it is ascertained whether the performers have the appropriate rights and powers, whether there are regulatory legal prescriptions governing the activities of specific performers to perform this task; whether there is a need to create additional departmental regulatory legal acts;
• b) information Support is one of the prerequisites, because the execution of the decision is practically impossible without information;
• c) material, technical and financial support is also the most important prerequisite for the successful implementation of the decision. This is the provision of vehicles, equipping with means of communication, protection, weapons, equipment, the necessary funding for ORM, etc.;
• d) methodological support involves the use of scientific and practical recommendations certain types or a set of measures to resolve various problems. Typical methods of action in similar conditions are essential help in work (methods for analyzing and assessing the operational situation, for the interaction of various units, for disclosing certain types of crimes, etc.). Unfortunately, at present, the level of methodological support of ATS units does not fully meet modern requirements solving complex problems of law enforcement;
• e) moral and psychological support allows the performers to form purposefulness, business and individual qualities, legal culture and legal awareness, a sense of the new, the ability to work with people, the ability to act in extreme situations, persistence in the implementation of decisions;
• f) organizational support - this is the need for operational and service meetings, giving methodological instructions, orientations, coordination and interaction between performers, etc.

For the proper execution of management decisions, the following methods are adopted to stimulate the activities of performers:

• - the method of power-compulsory motivation;
• - method of moral and educational nature;
• - methods of material motivation.

Progress control and evaluation execution of decisions, correcting the actions of executors means a systematic check of the practical implementation of the requirements contained in the decision in order to assess them in a timely manner.

The emphasis on control is made because many management decisions are dynamic in nature, made and implemented in rapidly changing situations. A well-functioning control system allows you to identify problems in performance, especially in situations containing elements of risk, to establish deviations, to detect their causes and to take appropriate corrective measures (make amendments, clarifications, changes to implemented solutions or completely suspend their action).

In the theory and practice of management, there is a firm opinion that control is necessary only for the subject of management. Meanwhile, control is also useful for performers. It is designed to inform them about the progress of work, warns against irrational actions, discloses their efforts, results in front of team members and the leader, and appreciates them.

Recognition of the employee's merits, in turn, serves as an additional incentive for effective work, especially for qualified specialists, adds self-esteem and self-confidence. Control is useful in a situation where an employee is in doubt, but when he works successfully, effectively, then excessive control can only distract him. It is well known that what falls out of the attention of the subject of control also leaves the performer.

Evaluation of the effectiveness of management decisions involves determining the degree of resolution of the tasks (problems), real improvement of the state of affairs in a specific area of \u200b\u200blaw enforcement. Along with this, the management decision itself is subject to assessment - its validity, efficiency, contribution to its preparation and ensuring the implementation of specific units and officials.

The optimal management decision is exhausted upon achieving the intended results or the expiration of the period, the extension of which is impractical.

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

To exercise control means, on the one hand, to set standards, to measure the results actually achieved and their deviations from the established standards; on the other hand, to track the progress of the management decisions made and evaluate the results achieved in the course of their implementation.

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

Control over the execution of management decisions is due to many reasons.

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

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

· Personnel of the organization. The executors of the decisions made are people, as a result, deviations in the course of the implementation of the decisions are possible.

The lack of a reliable control system and, as a result, effective feedback can lead to a crisis situation. Lack of effective feedback is the cause of serious failure of the public administration system at any level.

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

The control system allows you to identify those positive aspects and strengths that were identified in the implementation of its activities. One of the important aspects of control is to determine which areas of the organization's activities most effectively contributed to the achievement of its overall objectives.

Any management function can only function effectively if there is an effective control system. Control is a critical and complex management function that is, however, unpleasant for the employees of the enterprise.

One of the most important features of control, which should be considered in the first place, is that control must be comprehensive.

Neither planning, nor the creation of organizational structures, nor motivation can be considered completely in isolation from control. All types of control are similar, since they have the same goal: to help ensure that the actual results obtained are as close as possible to the required ones. They differ only in the time of implementation.

Consider three types of control over the implementation of management decisions:

preliminary control;

current control;

final control.

Preliminary control. This type of control is called preliminary because it is carried out before the actual start of work.

The main means of exercising preliminary control is the implementation of certain rules, procedures and lines of behavior. Since rules and behaviors are designed to enforce plans, adherence to them is a way to ensure that work is being done in the right direction.

Current control carried out directly in the course of work. Most often, his object is subordinate employees. Regular checking of the work of subordinates, discussion of emerging problems and suggestions for improving the work will eliminate deviations from the planned plans and instructions.

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

gives the management the information necessary for planning in case similar work is supposed to be carried out in the future. This procedure also allows you to get information about the problems that have arisen and formulate new plans so as to avoid these problems in the future;

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

There are three distinct stages in the control procedure:

establishment planned values and criteria;

comparison of real results with them;

taking necessary corrective actions.

In public administration, control is primarily aimed at maintaining the rule of law and discipline. Each head of the organization is obliged from this point of view to monitor the activities of subordinates, he is entrusted with internal control... He daily checks the attendance at work, observance of the labor regime, carries out intermediate control of the task, listening to information from subordinates, their reports and reports. The manager can check the fulfillment of the assignment with a visit to the site, in a conversation with the leaders and employees of the facility, the activities of which he instructed the civil servant to check. Control can be carried out by holding meetings and discussing the problem being solved at them.

In the sphere of state and municipal administration, external control... It has different forms: from the side of higher authorities, from the side of specialized state control bodies, from the side of the population, public associations, citizens. Parliament, for example, can create a commission of inquiry to investigate the activities of a certain body or institution. Its Court of Accounts verifies the execution state budget in individual institutions. Almost every ministry and department in Russia has a department, another subdivision, exercising control powers on behalf of the department in relation to subordinate structures.

There are also specialized functional control bodies operating in a specific area. In Russia, these are, in particular, federal supervision.

Based on the results of internal and external control, appropriate conclusions, positive and negative, are drawn. Often, such conclusions are made in relation to specific leaders and civil servants (reward for conscientious work, punishment for poor performance, etc.).

Monitoring surveillance allows

a) track the correspondence of what is happening to the original plans and plans;

b) timely identify emerging problems, unforeseen circumstances and negative trends;

c) evaluate the effectiveness of the resources used, the applied forms and methods of control;

d) promptly respond to what is happening and make the necessary amendments and adjustments to the management process;

e) prevent all kinds of deviations and disruptions.

And the most important thing is to provide direct (from the control system to the controlled) and reverse (from the controlled system to the control) communication, which ultimately provides desired quality management.

Accounting and control is a prerequisite for analytical conclusions about the state of affairs, about the activities of specific civil servants. Such analysis should be comprehensive and deep. It is impossible to draw conclusions on the basis of any one fact, for almost always a counterfact can be opposed to a fact. It is necessary to take into account the totality of facts and external circumstances, for example, external obstacles that prevented the accurate performance of the task and which could not be overcome. The result of the analysis is a certain conclusion, according to which a managerial (main or intermediate) decision is made. It generates new cycle management process.

Topic 12. Organization and control of the implementation of management decisions.

Implementation is the most difficult, time consuming and time consuming stage of decision making processes. Therefore, its final result is largely determined by the quality of the manager's work for organizing and monitoring the implementation of decisions.

IN modern conditions complications economic activity organizations, increasing their scale becomes more difficult and at the same time more significant stage of implementation. According to many scientists and practitioners, the center of gravity in the activities of the management of organizations is gradually shifting from the sphere of making decisions to the sphere of organizing and monitoring their implementation.

The selected version of the management decision is not implemented automatically. For its implementation, the manager must perform a large complex of organizational and managerial actions through personal management. The content of these actions is the allocation of resources, selection, placement of performers, determination of the order of execution of individual stages of implementation of the solution, the creation of effective incentives for performers, etc.

The implementation stage consists of the following major stages:

a) development of a solution implementation plan,

b) implementation management,

c) control over the implementation of the decision,

d) evaluation of implementation results

Each stage consists of a specific set of organizational and management procedures.

Development of a solution implementation plan.

a) the definition of the complex necessary work,

b) determination of the required amount of resources,

c) determination of the composition of performers,

d) distribution of work, resources and performers by objects, tasks and deadlines

Implementation management

a) conducting instructional and methodological activities with performers,

b) personal management during the implementation of decisions

c) assisting performers in difficulties arise.

Monitoring the implementation of the decision

a) control over compliance with the main characteristics of the implemented solution

b) control over compliance with deadlines

c) control over the state of the problem situation

d) identifying the reasons for deviations during the implementation of the decision

e) making (if necessary) changes to the decision implementation program, adjusting it

Control employees must know and comply with the requirements for the control system, the regularity of control actions, their complexity, targeting, timeliness, significance of objects of control The degree of fulfillment of these requirements is determined by the effectiveness of this stage.

Control can be classified according to the following criteria

1. stage life cycle object - control at the stage of strategic marketing, R&D, OTPP, production, preparation of the facility for operation, operation, maintenance and repairs;

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

3. stage production process - incoming control, operational control, finished product control, transportation and storage control;

4. executor - self-control, manager, supervisor, technical control department, inspection control, state, international control,

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

6. decision taken - active (warning) and passive (for deviations) control.

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

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

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

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

11. method of receiving and processing information - calculation and analytical, statistical, registration.

12. frequency of control operations - continuous and periodic monitoring

Control standards are set at the planning stage. They must be reasonable and feasible, must have some reserve, "buffer" stock. When drawing up a control plan, previously established standards can be adjusted, because more information is available at this stage of management than at the stage of planning.

The development of theory and practice of control led to the creation of a new direction in management - controlling, which includes:

Revision - documentary fiscal verification of development results and decision-making.

Audit - documentary verification of the results of the development or implementation of SD, establishing the level of their compliance with certain criteria, norms and standards.

Administrative control - checking or constant monitoring of the RHR processes, the timing and quality of their execution.

Technological control - verification or constant monitoring of the technologies used in the development and implementation of SD.

Assessment of implementation results.

a) periodic assessment of the actual effectiveness of the solution,

b) predicting the end of the effective term of the decision,

c) determining the need to adjust the current or make a new decision,

d) accumulation, systematization of experience and development of algorithms for the implementation of standard solutions.

The set of the listed stages, procedures, the sequence of their implementation form a model of the process of implementing a management decision.

So, for the effective implementation of the decisions made, the organization must have a mechanism for their implementation. The complexity of organizing the implementation of decisions lies in the need to coordinate many interconnected, simultaneously executed management decisions that are at various stages of implementation. That is, in the field of implementation of decisions, there is a kind of work in progress and its size should not be excessive. The manager can control the dynamics of this parameter of the management process using incompleteness ratio execution of management decisions.

It can be calculated as the ratio of the actual volume of work performed to their entire volume, which is required for the full execution of the decision. Such, individual coefficients are calculated relative to each specific decision. Then the average value of this indicator is determined relative to the entire number of management decisions. The level, dynamics of the coefficient is influenced by a large number of factors. They should include objective ones, for example, the complexity of decisions, the scale of work required for their implementation, etc. The manager's ability to influence the nature, the actions of these factors are quite limited. But the level, dynamics of the coefficient largely depends on the action and subjective factors, such as the interest of employees in the execution of decisions, their awareness of the relevance and other parameters of the decision, the consistency of actions of the executors of decisions, information support of the process of their implementation, etc. These factors are controlled and the manager should make the most of the opportunity to positively influence them.

Lecture 5 The essence and types of implementation controlmanagement decisions

Lecture plan

1. Control, its content and tasks

2. Types and principles of control

3. Requirements for control

4. The procedure for controlling management decisions and methods for it
implementation

Question 1. Control, its content and tasks

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

Exercising control means, on the one hand, setting standards, measuring the actual results of decisions made and their deviations from the established standards, on the other hand, monitoring the progress of their implementation and evaluating the results.

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

In all cases control purposeis to identify the actual state of affairs, compare it with the project goals and objectives, impartially assess the current situation and, if necessary, correct it properly.

Control taskscan be grouped into two groups: general and private. In the first case, control covers all aspects of the activity of the controlled object, and in the second - any of its individual aspects (reliability of reporting data, use of funds for their intended purpose, financial activities and etc.).

The establishment of rational objectives and the creation of a system for their successful control are impossible without the preliminary development of the goals, standards and issues of financial support intended for implementation. At the same time, the possible area of \u200b\u200bquantitative estimates should be large enough so that forecasts can be measured and recognized as reliable.

If there is no real opportunity to measure the degree of work done, control becomes impossible. Measuring the degree of achievement of the goal (solution of the task) will allow you to establish whether the established standards are met or not. It is important to determine the rate of permissible deviation from the standard, taking into account the factors affecting this. Together fromthe topics should determine what information is of priority importance for the implementation of control activities. In this regard, it is necessary to take preventive measures to prevent possible attempts to conceal negative facts from the management.

For effective control, a thoughtful choice of the control object is important - an enterprise, its individual divisions, or certain stages, processes, technologies. The objects of control can be elements of the management system, the quality of work of individual managers, etc. The choice of motives and means of control is critically determined by the complexity of the objects of control (for example, a variety of input and measured signals) and the functional content of the controlled activity.

The main tasks of controlare: monitoring the implementation of management decisions and preventing the emergence of a crisis situation.

The need to control the implementation of management decisionsdue to many reasons.

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

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

organization staff - the executors of the decisions made are people, not machines.

Deviations are possible in the course of the implementation of the decisions made with ineffective interaction between various departments within the organization, a misunderstood task, and finally, if the performer is sick or switched to the side of a competitor, etc. How successful the model is and how effectively the management decision is made depends on the professionalism of the decision maker. Therefore, when exercising control, both the progress of implementation of the decisions made by the organization and the compliance of the decisions made earlier with the implemented decisions are assessed and measured.

Crisis Preventionis due to a strong control system, as the lack of effective feedback has caused the collapse of many organizations.

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

The control system allows you to identify those positive aspects and strengths that were identified in the implementation of its activities By comparing the actual results achieved with the planned, the organization's management is able to determine where the organization has achieved success and where it has failed. In other words, one of the important aspects of control is to determine which areas of the organization's activities most effectively contributed to the achievement of its objectives. By identifying the successes and failures of the organization and their causes, the leader can quickly adapt the organization to dynamic requirements external environment and thereby ensure the greatest pace of progress towards the fundamental goals of the organization.

Question 2. Types and principles of control

A) Types of control

Any management function can only be effective if there is an effective control system. Control is a critical and complex management function, but frustrating for people in an organization.

One of the most important features of control, which should be considered in the first place, is that it should be comprehensivenessshiningControl cannot remain the sole prerogative of the supervisor appointed by the controller and his assistants. Every leader, regardless of his rank, must exercise control troll as an integral part of their job responsibilities, even if no one specifically instructed him to do so.

Control is a fundamental element of the management process. Neither planning, nor the creation of organizational structures, nor motivation can be considered completely in isolation from control. Indeed, in fact, they are all an integral part of common system control in the organization. All types of control are similar, since they have the same goal: to help ensure that the actual results obtained are as close as possible to the required ones. They differ only in the time of implementation.

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

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

If you write clear job descriptions, effectively communicate the formulation of goals to subordinates, recruit qualified people into the administrative apparatus of management, this will increase the likelihood that the organizational structure will work as intended. In organizations, preliminary control is used inthree key areas:

in human resources - is achieved in organizations through a thorough analysis of those business and professional knowledge and skills that are necessary for the performance of certain job responsibilities and the selection of the most trained and qualified personnel. In order to make sure that the accepted employees are able to fulfill the duties assigned to them, it is necessary to establish the minimum permissible level of education or experience. work in this area and check the documents and recommendations submitted by the employed. It is also possible to significantly increase the likelihood of attracting and retaining competent workers in the organization by setting fair remuneration and compensation for them, conducting psychological tests, as well as through numerous interviews with the employee before hiring him. In many organizations, preliminary control of human resources continues after they have been hired during the course of the training. Training allows you to establish what knowledge needs to be replenished and what skills still need to be developed by the management team, ordinary performers, before starting the actual performance of their duties. The preliminary training course increases the likelihood that hired employees will work effectively;

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

in financial resources - budget (current financial plan), which also enables the planning function. The budget is a prior control mechanism in the sense that it gives confidence that when the organization needs cash, it will have it. The budgets also set limits on costs and thereby prevent any department or organization as a whole from running out of cash to the end.

Current control carried out directly in the course of work. Regular checking of the work of subordinates, discussion of emerging problems and suggestions for improving the work will eliminate deviations from the planned plans and instructions. If allowed these deviations to develop, they can develop into serious difficulties for the entire organization.

Current control is based on measuring the actual results obtained after carrying out certain types of work aimed at achieving the desired goals. In order to carry out current control, the control apparatus needs feedback.

Feedback – it is the exchange of data on the results obtained. The simplest example of feedback is when a boss tells his subordinates that their work is unsatisfactory if he sees that they are making mistakes. Feedback systems allow management to identify unforeseen problems and adjust their behavior so as to avoid deviating the organization from the most effective way in solving the tasks assigned to it.

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

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

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

B) Principles of control

To effectively control the process of solving problems, achieving goals at a controlled facility, it is recommended to be guided by such principles as:

reliance on the grading system , containing the main indicators that characterize the course of the controlled activity, and allowing to measure the work performed;

objectivity - freedom from any external influences and personal preferences (bias);

certainty (concreteness), meaning the inadmissibility of conflicting views on the understanding of the essence and objectives of the controlled activity;

continuity, obliging to consider control as an activity carried out on an ongoing basis;

efficiency, which implies the existence of a mechanism for eliminating the identified deficiencies and using (disseminating) positive control results without delay;

timeliness - it is better to know with a certain degree of certainty about probable mistakes than to be absolutely sure that they have already been made;

profitability - the costs of exercising control should not exceed the value obtained as a result of control actions;

relationship of principles , that is, they should complement each other, avoiding collisions of their functional content;

feedback between the subject and object of control, which is the most important means of early detection (identification) of the causes and scale of deviations in the course of controlled activities from forecast tasks (programs).

Question 3. Requirements for control

Control in order to accomplish its true task, i.e. to ensure the achievement of the organization's objectives, must meet several important requirements.

Requirements for effective controlare determined by: strategic focus, results orientation, compliance with the controlled type of activity, timeliness, flexibility, simplicity, cost-effectiveness.

Strategic focus . Control should reflect and support the overall priorities of the organization. Activities in areas that are not strategically important should not be measured very often, and results may not be reported to anyone until the variance becomes unusually large. Absolute control over normal operations (such as petty expenses) is meaningless and will only distract from more important goals. But if top management believes that certain activities are of strategic importance, then each such area must be effectively monitored, even if these activities are difficult to measure. Naturally, strategic areas will differ from organization to organization, but all organizations need effective control systems.

Results orientation . The ultimate purpose of control is not to gather information, set standards, and identify problems, but to solve the organization's challenges. Taking measurements and communicating the results is important only as a tool to achieve this goal. Care must be taken to ensure that controls do not become more important than the organization's true goals. It is useless to have extensive and accurate information about various deviations from the intended targets, if this information is not used to implement corrective actions. This means that information on the results of control is important only when it reaches the persons entitled to make appropriate changes based on it. When the control mechanism fails, the reason is most often because the structure of rights and obligations needs to be improved, not the measurement procedure. Thus, to be effective, control must be integrated with other management functions.

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

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

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

Shop retailfor example, you might need reasonably accurate weekly stock information. This is necessary to ensure that the store has something to sell. However, the actual physical inventory of goods to determine losses from theft and theft should be done no more than once a quarter. In addition, the most important goal of control remains the elimination of deviations before they become serious. Thus, an effective control system is what provides the necessary information to the relevant workers before a crisis develops.

Flexibility Control, like plans, must be flexible enough to adapt to changes. Minor changes in plans are rarely associated with the need for major changes in the control system. So, for example, a company that produces 100 types various goodsmust use inventory control techniques to control any relatively large increase or decrease in the quantity of goods, as well as the quantity of each of the types of goods available at a given time. Without sufficient (and very significant) flexibility, the control system will not work in the situations for which it was designed. So, for example, if a new cost factor unexpectedly arises due to the need to adapt to recently adopted new legislation, then until it is built into the firm's control system, this system will not be able to track production costs.

Simplicity. The most effective control is the simplest control in terms of the purposes for which it is intended. The simplest control methods require less effort and are more economical. But the most important thing is that if the control system is too complex and people interacting with it do not understand and support it, it cannot be effective. Excessive complexity of control leads to disorder, in other words, to loss of control over the situation. To be effective, control must match the needs and capabilities of the people who interact with the control system and implement it.

There are many examples of organizations that have spent large sums of money in developing sophisticated control methods, which, however, were never used because they were too difficult for the people called to use them.

Profitability . It is very rarely that control is sought to achieve complete excellence in the organization's work, since progressive improvements and improvements in the last stages require a disproportionate investment of effort and money. So, for example, the number of shipments of products received by any ordinary firm is almost certainly not very large. And, if only the cargo is not very valuable, it is better to capitalize the entire delivery as a whole and come to terms with possible theft, than to check the contents of each box - it will be very expensive.

It should never be forgotten that all costs incurred by an organization should lead to an increase in its benefits and income. The cost of funds should bring the organization closer to its goals. Thus, if the total cost of a control system outweighs the benefits created, then the organization is better off not using this control system at all or introducing less careful control. Since there are many side costs hidden in control, such as the expenditure of working time and the diversion of resources that could be used in solving other problems, in order for control to be economically justified, the ratio of costs to possible profit must be quite low. Of course, in order to determine the real cost-benefit ratio for a control system, both long-term and short-term aspects must be considered.

So any control that costs more than he gives forachieving goals, does not improve control over the situation, but directswork on the wrong path, i.e. leads to loss of control.

Question 4. The procedure for controlling management decisions and methods for it
implementation

There are three clearly distinguishable stages in the management decision control procedure, namely:

Establishment of target values \u200b\u200band criteria;

Comparison of real results with them;

Taking necessary corrective actions.

At each stage, a set of different measures is implemented. Let us consider in more detail the activities carried out at each of the stages (Fig. 1.).

Figure: 1. Stages of the control process

Establishment of planned values.The first stage demonstrates how close the functions of control and planning are. Targets are specific goals, progress towards which is measurable. These goals are mainly related to the planning process.

Targets that can be used as targets for control differ in two very important features... They are characterized by the presence of a time frame within which the work must be done, and a specific criterion by which you can assess the degree of completion of the work.

Examples of goals that can be used as target values \u200b\u200bfor control: making a profit in the amount of 1 million rubles. in 2014 or receiving proceeds from sales in the amount of 500,000 rubles. in the first quarter of 2014

Performance indicators define precisely what is needed to achieve the set goals. Such indicators allow management to compare the actual work done with the planned work and answer the following important questions: what should we do to achieve the planned goals, what is left undone? So, for example, if management discovers that in the first six months the firm's profit amounted to only 400 thousand rubles, then it understands that it is necessary to significantly increase productivity in order to achieve the intended goal: to earn 1 million rubles. by the end of the year.

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

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

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

The danger of using indirect manifestations of any quantities instead of direct measurements is that completely different variables can influence the measured indirect manifestations. Returning to our example, we note that the low frequency of layoffs may reflect not a high degree of job satisfaction, but an overall poor state of the economy. In other words, people can stay in this job not because their needs are really being met here, but because they think it will be difficult to find another job. The leader needs to learn to separate symptoms from true causes. It is important that managers are clearly aware that in a given situation, many factors will influence the results of their actions.

The inability to express the performance indicator directly in quantitative form should not serve as an excuse (and it often does) for not setting targets in this area at all. Even a subjective indicator, provided that its limitations are recognized, is better than nothing. Management cannot effectively exercise control without some type of performance indicator. An inevitable consequence of the absence of such an indicator is management by intuition, which in fact is no longer a leadership, but simply a reaction to a situation that has gotten out of control.

Comparison of planned and actual values.The second stage of the process of control of management decisions is to compare the actual results achieved with the established planned ones. At this stage, the manager must determine how the achieved results meet his expectations and how acceptable or relatively safe the detected deviations from the established plans. At this stage of the control procedure, an assessment is made, which serves as the basis for a decision to initiate action for further decision-making. The activity carried out at this stage of control consists in determining the magnitude of deviations, measuring the results of the decision made, communicating information and evaluating it.

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

To be effective, control must be economical. The benefits of a control system must outweigh the costs of operating it. The costs of the control system consist of the time spent by managers and other employees in collecting, transferring and analyzing management information, as well as the costs of all types of equipment used to exercise control, and the costs of storing, transferring and retrieving information related to issues. control.

In a commercial organization, if the profit arising from control is less than the cost of control, then such control is uneconomical and unproductive. One of the possible ways to increase economic efficiency control consists of using mecontrol method based on the exclusion principle.This method is often called the principle of exclusion and it consists in the fact that the control system should be triggered only when there are noticeable deviations of the actual results from the planned values. Developing this principle, we note that those actions that are initially completely trivial should not even be measured. The main problem, of course, is to identify the really important deviations. Translating them directly into a monetary equivalent, although quite obvious, is not always justified.

Measurement of results, allowing to establish how much the established plans have been met is the most difficult and most expensive element of control. To be effective, the measurement system must be appropriate for the activity being monitored. First, you need to choose a unit of measurement, and one that can be converted to those units in which the planned values \u200b\u200bare expressed. So, if the established planned value is profit, then the measurement should be carried out in rubles or percent, depending on the form of expression of the planned value.

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

For example, most organizations do not conduct audits and inventories very often. The manufacturer will know exactly, for example, how much he is losing due to theft if he recounts stocks of materials every day. But the firm in this case will not be able to do anything else, because it will be busy with calculations all the time. Therefore, most manufacturers conduct large inventories about once every six months. They know from experience that during this period the losses from theft will be within the permissible deviations from the planned ones.

Banks, in contrast, calculate their revenue every day, since money is an extremely attractive item to steal. However, they rarely carry out thorough audits of all their accounting records. This is why some fraudsters sometimes manage to steal and go unnoticed.

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

Communicating the plans and results of organizations plays a key role in ensuring effective control. In order for the control system to operate effectively, it is imperative to bring to the attention of the relevant employees of the organization information about both the established planned values \u200b\u200band the results achieved. Such information should be accurate, arrive on time and be communicated to the workers in charge of the relevant area in a form that makes it easy to make the necessary decisions and take the necessary actions. It is also desirable that the established target values \u200b\u200bare well understood by employees. This means that there must be effective communication between those who set targets and those who must meet them.

The main difficulties encountered in the collection and dissemination of control information are associated with various communication problems. Despite the fact that some of the data is collected and processed by computers, most of the information must be processed by humans. The presence of a person in this chain is associated with a possible distortion of information, on the basis of which decisions in the field of control should be made.

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

The participation of employees of the organization in the control procedure can be quite effective at the lowest levels of management. For example, at a papermaking firm, workers were taught basic accounting and industrial economics so that they could all understand and appreciate the importance of meeting their job targets. Workers were also given data on target targets set in competing firms and explained why it is so important that they work efficiently and productively. It is sometimes especially important to ensure the actual participation of subordinates in the development of plans, although this is usually the prerogative of the leader. The involvement of a wide range of employees in making decisions and setting goals in the formation of the budget contributed to their more intensive involvement in the activities of their organization and the desire of the team to achieve common goals.

Evaluation of information about the results obtained is the final stage of the comparison stage. The manager must determine if the information is being received and how important it is. Important information is one that adequately describes the phenomenon under investigation and is essential for making the right decision.

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

Implementation of corrective actions. After evaluating the information about the results obtained, the control process proceeds to the third stage. The leader must choose one of three lines of behavior: do nothing, correct the deviation, or revise the standard.

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

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

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

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

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

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

Revision of plans. Not all noticeable deviations from the planned values \u200b\u200bshould be eliminated. Sometimes the planned values \u200b\u200bthemselves may turn out to be unrealistic, because they are based on plans, and plans are only forecasts of the future. When revising plans, the planned values \u200b\u200bshould also be revised.

Successfully operating organizations are often forced to revise their targets upwards. In addition, at times it turns out, although this should not happen too often, that the plans are made too optimistic. Therefore, the planned values \u200b\u200bsometimes need to be revised downward. It should be remembered that the planned values, which are very difficult to achieve, actually make the aspirations of workers and managers to achieve the formulated goals futile and negate all motivation. As with corrective action different types, the need for a radical revision of planned values \u200b\u200b(upward or downward) can serve as a symptom of problems that have arisen either in the process of control itself, or in the planning process.

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

The main tasks of controlling - identification of problems and adjustment of the enterprise's activities to prevent a crisis, control and regulation, as well as information support of the planning process.

Strategic controlling is designed to help managers make decisions on how to effectively use the benefits of the enterprise and create new potential for successful activities in the future. The Strategic Controlling Service acts as an internal consultant for the managers and owners of the company in the development of strategic goals and objectives. It provides the information management needs to make and implement a decision. The main methods for controlling the implementation of decisions in the framework of strategic controlling include portfolio analysis, potential analysis, experience curve analysis, analysis of strengths and weaknesses of management, strategic gaps, scenario method, etc.

The main task of current controlling - to assist managers in making decisions to achieve the planned goals, which are expressed most often in the form of quantitative values \u200b\u200bof the levels of profitability, liquidity and profit.

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

test questions

1. What is the purpose of monitoring the implementation of management decisions?

2. Is control always necessary when implementing management
solutions?

3. Who is in control?

4. How is the control over the implementation of management
solutions?

5. What are the main controls.

6. What are the types of control of management decisions?

7. What principles should be followed when monitoring implementation
plans and management decisions taken?

8. What is preliminary control?

9. What is monitoring?
10. What is final control?

11. What is the role of information in the process of ensuring the
troll?

12. Formulate the requirements for effective control.