Control over the implementation of management decisions. Control over the execution of management decisions Reasons for the need to control the implementation of the decision

Management decision- a directive act of purposeful influence on the object of management, based on the analysis of reliable data characterizing a specific management situation, determining the goal of actions, and containing a program to achieve the goal.

In the study of the decision-making process, both in theory and in management practice, until recently, the main attention was paid to the stage of developing decision alternatives and issues related to finding the best option. The gap currently observed in management practice between the adoption of a managerial decision and its implementation, which is expressed both in delaying the implementation time and in the insufficient effectiveness of implemented decisions, is largely a consequence of the lack of attention of managers to such an important area of ​​their work as personal management. The fact is that not a single, even the most remarkable solution, is implemented automatically, for its implementation it is necessary to make certain efforts, to organize the implementation.

So, for the successful 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 different stages of implementation. The stage of implementation of the management decision consists of the following procedures:

Development of a solution implementation plan,

implementation management,

decision implementation control,

Evaluation of implementation results.

Considering the content of each of the above procedures, we can determine the following main tasks of the organizational mechanism for the implementation of management decisions.

1. Development of a plan for the implementation of the solution: determination of the complex of necessary works, determination of the required amount of resources, determination of the number of executors, distribution of work, resources and executors by objects, tasks and deadlines.

2. Managing the implementation of the solution: conducting instructive and methodological activities with the performers, personal management in the course of the implementation of decisions, assisting the performers in case of difficulties.

3. Monitoring the implementation of the solution: monitoring compliance with the main characteristics of the solution being implemented, monitoring compliance with the implementation deadlines, monitoring the state of the problem situation, making (if necessary) changes to the program for implementing the solution.

4. Evaluation of the implementation results: periodic assessment of the actual effectiveness of the solution, forecasting the expiration of the term of the effective action of the solution, determining the need to adjust the current one or adopt a new solution, accumulation, systematization of experience and development of algorithms for the implementation of standard solutions.

Control as a function of management 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 results actually achieved and their deviations from the norm; on the other hand, the process of monitoring the implementation of managerial decisions and evaluating the results achieved. The results of the control are the basis for adjusting previously made decisions if significant deviations from the planned course of the implementation of the decision are detected. In other words, control is the process of comparing the obtained results with the planned ones and, if necessary, taking appropriate corrective actions.

Uncertainty as an integral characteristic of the future is the main rationale 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 carried out prior to the development of the solution. Its purpose is to prevent the occurrence of undesirable results before they appear by developing evaluation criteria, debugging the methodology and regulations for control actions. Preliminary 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 commissions to evaluate articles 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 manager and is based on the measurement and study of 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 adjust the process of solving the problem in advance.

Corrective control focused on the actions already taken and the situation that has arisen. 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 recurrence of similar situations in the future. Many accounting and financial documents are created for the purpose of corrective control, since, for example, the city's financial department compares the actual annual budget expenditures with the planned ones, and another project for the use of financial resources may be proposed for the next year.

Final control executed after the decision has been made. Purpose - accounting, measuring the final results and comparing them with the planned ones, on the basis of which a conclusion can be drawn about the degree of achievement of the goal. 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 tasks;

initial, intermediate and final parameters of activity;

criteria for assessing baseline indicators;

a set of corrective solutions;

the results of achieving goals with specific parameters of activity;

set of solutions but neutralization of side effects.

2. Collection of statistical data on the specifics of work in a particular area, allowing the manager 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: by results and by proactive.

Control by results uses organizational, economic, technical and legal documentation. An assessment is made of the deviation of the actual result from the planned values. It is expedient to use this control option in processes with a short cycle time and at a low cost of the process of developing and implementing a solution. The management decision is gradually improved on the basis of previous implementation results, with the help of adjustments and clarifications (Fig. 6.1).

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

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

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

Technological control- control of the technologies used in the process of developing and implementing solutions.

revision- documentary fiscal examination of the results of the implementation of the decision.

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

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

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

assessment of resources and time required to implement the plans;

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

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

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

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

Communications. Information transfer processes are the basis of effective control. Control is only as effective as the information on which the system is based is adequate, timely and accurate. Development of managerial decisions, evaluation of the results of their implementation require an effective information system.

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

Control coordination is an important condition for 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 interconnected.

Timeliness of control is that it should be carried out exactly when it is needed. Systematic monitoring of the results allows you to take corrective measures in the process of implementing the decision and achieve the intended goals. In case of detection of any deviations from the planned work plan, measures are taken to correct or eliminate them. However, excessive control or endless checks reduce efficiency and increase the timing of the implementation of 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.

Economy control. If the cost of control outweighs the benefits it creates, then it should be discarded. In other words, the benefits of control should exceed the costs of financial, time and human resources for its implementation. The control system should be triggered only if 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 uniform 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. For all types of reports, it is necessary to define clear time intervals.

System for analyzing 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 interconnected, therefore, 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 done; organizational - by whom and in what sequence control is exercised; technological answers the question of what methods and technologies are used.

The purpose of control is to ensure that the approved decision and the process of its implementation are consistent, to prevent possible shortcomings and problems, to identify deviations from the given program, goals and objectives, and deadlines.

The diagnostic function is to identify the actual state of affairs; the orienting function is focused on indicating the problems that currently deserve the most attention; stimulating is aimed at identifying and involving in the work of all temporary, financial, 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 obvious discrepancies are identified, he must decide whether they are admissible. Next, the manager evaluates the actual results, i.e., draws a conclusion about the quality of the decision made. Activities at this stage of the control process are related to the following activities: setting the scale of acceptable deviations, evaluating the actual results, informing about the results, evaluating the results.

In the process of implementing a management decision, inaccurate compliance with the selection criteria is sometimes allowed. So, according to individual characteristics, the interval of permissible deviations is determined, within which they are considered insignificant. The size of the interval plays a very important role. With a sufficiently large interval, possible deviations lead to irreversible consequences. If the interval is small, then the manager will respond to every minor deviation, which requires large financial and time costs, 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 ​​of controlled parameters, and choose 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. Information is required to be visual, which makes it easy to understand the meaning of controlled processes and take adequate actions. We list the main difficulties associated with the transfer of information:

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

information overload, which suppresses the perception and thinking of the manager involved in the processing of large amounts of information;

a complex organizational structure that makes it difficult for information to pass through and increases the likelihood of its distortion.

Evaluation of the results consists in comparing the actual and required results of the solution, taking into account the scale of acceptable deviations. Based on the comparison, it is judged whether the goal of the decision has been achieved or not. If significant deviations of the actual values ​​of the indicators from the planned ones are detected, a decision is made to take corrective actions.

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

1) if the results of comparing actual and planned values ​​allow 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 revealed during the current control, then the manager takes corrective actions directly in the process of implementing the decision. 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 the solution is repeated;

3) the discrepancy between the actual and planned results is explained by the fact that an unrealistic goal was planned. Exaggerated requirements for the quality of decisions nullify the efforts of performers, reduce their motivation. Conversely, the ease of achieving the set goal is explained by too soft selection criteria. 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 process of work analysis and, as a result, the control system for making managerial decisions. Figure 6.2 illustrates the relationship between controls, performance standards and measurements. Then control can be represented as a sequence of actions.

Development of performance standards and norms against which real results will be compared. Standards should take into account quantitative and qualitative characteristics.

Establish acceptable and acceptable deviations from existing standards in the implementation of the solution.

Evaluation of actual performance results 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 existing strategies.

Future activity. The goals of future activities include the use of accumulated positive experience for the formation of future management decisions.

It should be noted that when organizing control, it is necessary to take into account the following:

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 the assessments, the persons responsible for control should not be connected by material interests with the subdivisions under control.

Since the control system has an impact on people, when implementing it, the manager should consider the following aspects:

people negatively perceive external control;

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

attitudes and standards can be understood in different ways, and control can lead to conflict between employees;

with 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 ability to adapt to the external environment.

The developed control standards should be comprehended and accepted by all employees so that everyone understands the causes and expected results, and participation in the development and implementation of the control system will help to overcome the negative attitude towards it.

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

it is difficult to avoid bias and subjective interpretations;

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

low competence;

short time 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 manager. An employee who implements a management decision is interested in his efforts being noticed by others and appreciated. So sometimes soft control increases the weight of the tasks performed by the performer, adds self-esteem, confidence.

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

a passionately working employee should not be distracted, as he will accept control as a hindrance;

often controlled tasks become a higher priority for the performer compared to less controlled ones, so control should be carried out systematically.

State control over local self-government. Without interfering in the solution of issues of local importance, 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 proportionate to the importance of the interests to be protected.

The listed principles do not exclude the control of the state over the implementation by local governments of the powers delegated to them. Supervision over the implementation of legislation by bodies and officials of local self-government is entrusted to the Prosecutor's Office of the Russian Federation. If municipal legal acts that do not comply with the law are identified, the prosecutor of the appropriate 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 self-government. If the protest is rejected, the prosecutor has the right to apply to the court.

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

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

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

Supervisory authorities have the right to:

to address local self-government bodies with recommendations for solving the tasks assigned to them;

in case of failure to fulfill the tasks and obligations assigned to local self-government bodies, address them with appropriate instructions;

send notifications of objection to their decisions and actions to local governments and recommend within a certain period to cancel or amend these decisions and actions.

State special supervision bodies do not have the right to interfere in the affairs of the local community beyond their competence and do not have the right to give orders to local government officials to solve local problems.

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

Judicial control is the most formalized, based solely on legal arguments and implemented by all types of courts. It is used to protect citizens and legal entities from mistakes 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 governments can be appealed in court in the manner prescribed by law.

The most common cases of judicial appeal of decisions:

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

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

violations of the order of privatization of objects of municipal property;

violation of the procedure for allocating land plots for development.

Each manager has to control the progress of the implementation of many management decisions at various levels of management.

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

With the help of control, the manager determines whether his decisions are correct, whether they need to be adjusted, and if so, to what extent. Control allows you to see and comprehend the results of work more deeply, to prevent and eliminate possible miscalculations, imbalances in a timely manner, and also to respond in a timely manner to a changing situation.

One of the functions of management is a system of control over the implementation of management decisions.

Monitoring the implementation of management decisions includes the following actions:

• Whether the performers are informed in a timely manner about what actions arising from management decisions and in what time frame they must perform;
• Whether the executors correctly understood the meaning and content of management decisions in the part in which they act as responsible executors;
• Whether there are errors and errors and whether, in connection with this, any adjustments are needed in managerial decisions or in the organization of the execution of decisions;
• Do the performers know about the system of motivations and sanctions established in the company for the personnel executing decisions, how they evaluate the sufficiency and effectiveness of this system and whether it needs to be made any adjustments;
• Whether the actual process of implementing managerial decisions corresponds to the tasks that were laid down in managerial decisions;
• Is there a need to organize additional and in-depth informing of performers, organize consultations and retraining of performers, as well as the application of sanctions against those who, through negligence or intent, did not perform the actions provided for or obviously arising from management decisions.

The main requirements for monitoring the execution of decisions are: focus on results.

The focus should be on solving the problems facing the organization, compliance with the case:

• control should measure and evaluate what is really important for the case;
• control should be carried out in strict accordance with time intervals, which are determined taking into account:
  • a) the time frame of the plan;
  • b) the speed of measurements and evaluations;
  • c) the time required to analyze the results obtained and prepare proposals for the management of the organization.

Flexibility of control - it must take into account and adapt to ongoing changes in the organization's activities:

• ease of control - the most effective is the control in which the simplest methods are used and conclusions are drawn that are understandable to the performers whose activities are controlled;
• Cost-effectiveness of control - the guidelines emphasize that if the total cost of the control system is too high, then control should be abolished altogether or less thorough control should be introduced.

The control system includes:

a system of measures to clarify the meaning and meaning of managerial decisions enshrined in regulatory documents, plans and programs;

checking whether the actual process of their implementation corresponds to the ideas that are laid down in them, whether there is a need for additional work with personnel, whether there is a need to make adjustments, eliminate errors that occur in these documents.

In accordance with the approach in the narrow sense, the goal of control is the information transparency of the control object for the possibility of making effective decisions. At the same time, the concept of information transparency of the control object reflects the idea of ​​the degree of controllability of this object, i.e. about the extent to which, as a result of management, the maintenance of the required state or action of the control object at the appropriate moment (period) of time is provided (provided or will be provided). It is quite obvious that without the ultimate information transparency of the control object, its adequate perception is impossible. The managerial influence will not bring the desired result and the managerial connection with the object is lost, which makes the control particularly important in the management process. The control functions include operational, ordering, preventive, communicative, informative and protective.

In a broad sense, management control in modern economic conditions should be presented as a system consisting of input elements (information support for control), output elements (information management object obtained as a result of control) and a combination of the following interrelated links: responsibility centers, control technique (i.e. e. information and computing equipment and technology), control procedures, control environment, accounting system.

An effective control system provides for certain goals and objectives. The main objectives of control are:

• · preservation and effective use of various resources and potential of the organization;
• timely adaptation of the organization to changes in the internal and external environment;
• Ensuring the effective functioning of the organization, as well as its sustainability and maximum development in a multifaceted competition.

The achievement of the goals of the control system, as you know, is ensured by the implementation of tasks, which, in my opinion, are to achieve the main indicators of the effectiveness of the organization's management:

• · compliance of the organization's activities with the adopted course of action (ie goals and benchmarks) and strategies;
• · sustainability of the organization from the financial, economic, market and legal points of view;
• preservation of resources and potential of the organization;
• · the proper level of completeness and accuracy of primary documents and the quality of primary information for successful management and effective management decisions;
• · indicators of error-free registration and processing of financial and economic operations of the organization - availability, completeness, arithmetic accuracy, temporal certainty, presentation and coverage of data in reporting;
• Rational and economical use of all resources;
• Compliance by the employees of the organization with the requirements, rules and procedures established by the administration - regulations on subdivisions, job descriptions, rules of conduct, documentation and workflow plans, labor organization plans, an order on accounting policies, other orders and orders;
• Compliance with the requirements of federal laws and by-laws given by the authorities and its subjects, as well as by the authorized bodies of local self-government.

These and many other tasks determine the creation of an effective control system in the organization. The effectiveness of control characterizes the savings in losses (damage) due to the functioning of the system, i.e. the difference between the expected losses in the absence of control and in its presence. Obviously, the control system is organized with a result of the return on its operation or the costs of creating and maintaining the functioning of a system of a certain degree of complexity, together with the lost profit from the alternative investment of funds aimed at its creation and maintenance, should not exceed the expected losses from its absence.

Obviously, with a change in business conditions, control acquires the character of a basis that is present at all levels of organization management, ensures the optimal course of the process at all its other stages (planning, organization, regulation, accounting, analysis). At the same time, the peculiarity of control lies in its dual role in the management process. As a result of the deep integration of control and other elements of the management process, in practice it is impossible to define the range of activities for an employee in such a way that he relates only to any one control element without its relationship and interaction with control. Any management function (the function of planning, accounting, etc.) is necessarily integrated with the control function, therefore it is legitimate to say that the control of the organization is:

• an integral element of each stage of the management process;
• · a "separate" stage, providing information transparency regarding the quality of the management process at all other stages.

In order to better understand the essence of control as the most important component of the concept of management (or as management theory), to reveal the mechanism of functioning of its expressed relations, to identify the specific features of its various components, we will approach control from a broader position from a practical point of view, considering it as a system and a component of the organization management subsystem.

So, in a broad sense, management control in modern economic conditions, it is advisable to present it as a system consisting of input elements (information support for control), output elements (information management object obtained as a result of control) and a combination of the following interrelated links: responsibility centers, control technique ( i.e. information and computing equipment and technology), control procedures, control environment, accounting system.

To be effective, control must also be economical, that is, the benefits of the control system must outweigh the costs of its operation. Control information should be received by managers and executors within the timeframe necessary for timely decision-making, as well as in sufficient volume and in a form convenient for use. When evaluating information, each manager must evaluate the need and importance of the data used in the control process.

Control over the implementation of a management decision begins with the first steps of its implementation. However, any control is impossible without accurate, detailed accounting of work. In this case, a variety of types of accounting are used: statistical, accounting, operational and others.

The control process can be divided into three distinctly distinct phases:

• development of indicators, criteria and standards;
• Comparison of the achieved results with them;
• taking the necessary corrective actions.

When exercising control, one should not be limited only to the statement of facts. It is also necessary to analyze possible measures aimed at changing and improving the results achieved. This will make it possible to use control not only for operational management, but also for the education of subordinates.

When developing a system and control procedure, the manager must take into account the behavior of people, as it has a very strong stimulating effect on the behavior of the organization. An ill-conceived control system can lead to the fact that the behavior of managers and performers will be focused not on achieving the goals of the organization, but on meeting the requirements of control. In this case, subordinates most often do what the manager wants to see in the control process, and neglect the part of the work that is not controlled. Another negative effect of an ill-conceived control system is that this system can encourage employees to give out false information, withhold some information and embellish others.

Each leader believes that in the course of implementing decisions, he must control the activities of his subordinates. However, first of all, subordinates control their leader, his work, his relationships with people, his decisions and evaluate them according to the most important criteria - timeliness, validity, compliance with practice. This process begins with the transfer of decisions to subordinates.

The lack of control leads to the fact that the performer ceases to feel the need for the work being performed and, in the end, performs it with poor quality or tries not to do it at all.

The manager must keep a strict and accurate record of work. You should choose the main indicators that characterize the main results of the work.

Control is necessary to deal with an uncertain situation, both internal and external. Control prevents the occurrence of crises. Control is also necessary to maintain success.

Characteristics of effective control:

• 1. Strategic focus of control, i.e. reflecting the overall priorities of the organization and maintaining them.
• 2. The ultimate goal of control is not to collect information, set standards and identify problems, but to solve the problems facing the organization. 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 ensure its survival in the future.
• 3. Relevance to the case. In order to be effective, control must be appropriate for the type of activity being controlled. It must objectively measure and evaluate what is really important.
• 4. The timeliness of control does not lie in the extremely high speed or frequency of its implementation, but in the time interval between measurements or assessments that adequately corresponds to the controlled phenomenon. The value of the most appropriate time interval of this kind is determined taking into account the time frame of the main plan, the rate of change and the cost of making measurements and disseminating the results.
• 5. Controls, like plans, must be flexible enough to adapt to ongoing changes.
• 6. 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. Too much complexity leads to confusion. To be effective, control must meet the needs and capabilities of the people interacting with and implementing the control system.
• 7. Any control that costs more than it gives to achieve goals does not improve control over the situation, but directs work in the wrong direction, which is another synonym for loss of control.
• 8. It is necessary to involve all personnel in control, because the best control is self-control. In order to increase the reliability of control, it is necessary to expand the boundaries of personnel authority.

Well-organized control is a feedback, without which the management process is unthinkable. Therefore, in the management system of any organization, serious, qualified information and analytical work should be carried out, one of the areas of which is the implementation of control activities.

Control should be timely, understandable, simple and economical.

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

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

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

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

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

Between the predicted development of the situation when making a managerial decision and the actual development of the decision-making situation, 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 is always incomplete.

How successful the model is and how effectively the managerial decision is made depends on the professionalism of the manager who makes the decision.

Therefore, when exercising control, both the progress in implementing the decisions made by the organization and the compliance of previously made decisions with the realized development of the decision-making situation are evaluated and measured.

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

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

If the decision taken earlier turned out to be insufficiently effective or erroneous, then it is a well-functioning control system that can make it possible to establish this in a timely manner and make adjustments to the organization's actions.

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

This is also true for solutions containing an element of risk. In the same way, it is the control system that makes it possible to identify those positive aspects and strengths that have been identified in the organization in the course of its activities.

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

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

Control is divided into preliminary, current and final.

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

Control of incoming and outgoing information from the organization is an independent management task that no manager has the right to neglect.

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

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

Final control is required after completion of work. If during the final control there is no opportunity to directly influence the progress of the work, then the results of the control can be taken into account during subsequent work.

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

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

The concept of control. 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 the adopted management decisions. With the help of control, the management of the organization determines the correctness of its decisions and establishes the need for their adjustment.

To exercise control means, on the one hand, to set standards, to measure the results actually achieved and their deviations from the established standards; on the other hand, to monitor the implementation of the adopted management decisions 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 implement the decisions made earlier are significant.

The need for control correct previous decisions if deviations in the course implementation of management decisions. Control over the execution of management decisions is due to many reasons.

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

The time interval between the adoption and implementation of a decision - between the predicted development of the situation when making a managerial decision and the actual 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;

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, and for this reason, for example, the interaction of work between various departments within the organization may be ineffective, the task may not be understood correctly, finally, the performer may fall ill, he may be lured by a competitor, etc. How successful is the model and the effectively adopted management decision depends on
sieve from the professionalism of the manager who makes the decisions.
Therefore, when exercising control, both the progress in implementing the decisions made by the organization and the compliance of previously made decisions with the realized development of the decision-making situation are evaluated and measured.

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

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

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

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

One of the most important features of control, which should be taken into account in the first place, is that control should be comprehensive. Control cannot remain solely the prerogative of the manager designated "controller" and his assistants. Every leader, regardless of his rank, must exercise control as an integral part of his job responsibilities, even if no one specifically entrusted him with this.

Control is a fundamental element of the management process. Neither planning, nor the creation of organizational structures, nor motivation can be considered completely in isolation from control. Indeed, virtually all of them are an integral part of the overall control system in a given organization. All types of control are similar, as they have the same goal; to help ensure that the actual results obtained are as close as possible to those required. They differ only in the time of implementation (Fig. 5.1.).

Rice. 5.1. Types of control

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

The main means of exercising preliminary control is the implementation (not the creation, but the implementation) of certain rules, procedures and lines of conduct. Since rules and lines of conduct are developed to ensure the execution of plans, strict adherence to them is a way to ensure that the work is carried out in a given direction.

If you write clear job descriptions, effectively communicate the wording of goals to subordinates, recruit in the administrative apparatus of the management of qualified people, this will increase the likelihood that the organizational structure will work as intended. In organizations, ex ante controls are used in three key areas;

Preliminary control in the field of human resources is achieved in organizations through a thorough analysis of the business and professional knowledge and skills that are necessary to perform certain job responsibilities and the selection of the most prepared and qualified people. For
to make sure that the hired workers will be able to perform the duties assigned to them, it is necessary to establish a minimum acceptable level of education or work experience in this field and to check the documents and recommendations submitted by the hired. It is also possible to significantly increase the likelihood of attracting and retaining competent employees in the organization by setting fair amounts of payments and compensations, conducting psychological tests, as well as through numerous interviews with the employee in the period before hiring him. In many organizations, the preliminary and control of human resources continues after they are hired during the training course. Training allows you to determine what knowledge and skills need to be added to both the management team and ordinary performers to what they already have before proceeding with the actual execution.
their duties. A pre-training course increases the likelihood that hired workers will work effectively;

Preliminary control in the field of material resources is carried out by developing standards for minimum acceptable quality levels and conducting physical checks for the compliance of incoming materials with these requirements. One of the methods of preliminary control in this area is to
choosing a supplier who has a proven track record of delivering materials to specification. The methods of preliminary control of material resources also include ensuring their stocks in the organization at a level sufficient to avoid shortages (for more details, see the chapter on management decision-making methods);

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

current control carried out directly at the entrance to the work. Most often, his object is subordinate employees, and he himself is traditionally the prerogative of their immediate superior. Regular checking of the work of subordinates, discussion of emerging problems and proposals for improving the work will eliminate deviations from the plans and instructions. If these deviations are allowed to develop, they can develop into serious difficulties for the entire organization.

Current control is not carried out literally simultaneously with the execution of the work itself. Rather, it is based on the measurement of the actual results obtained after carrying out work aimed at achieving the desired goals. In order to carry out current control in this way, the control apparatus needs feedback.

Feedback - it is the exchange of data on the results obtained. The simplest example of feedback is a message from a boss to subordinates that their work is unsatisfactory if he sees that they are making mistakes. Feedback systems allow management to identify the presence of unforeseen problems and adjust their line of command so that the organization does not deviate from the most effective path to its tasks. All feedback systems are characterized by (32]:

The presence of a goal;

Using external resources;

Converting external resources for internal use;

Tracking significant deviations from the intended goals;

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

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

It is perfectly acceptable to view management primarily as an attempt to ensure that the organization functions as a system with effective feedback, i.e. as a system that provides output characteristics at a given level, despite the influence of external and internal deflecting factors. However, good governance goes far beyond simply maintaining the status quo and responding appropriately to emerging challenges. If an organization does not strive to adapt and improve its performance from the outset, it is unlikely to remain effective in the long term.

Final control - in fact, the results obtained are compared with the required results, either immediately after the completion of the controlled activity or after a predetermined period of time has elapsed. Although the final control is carried out too late to react to problems at the time of their occurrence, nevertheless, it has two important functions:

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

Promotes motivation. If the management of an 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.