Control is a process of evaluating and measuring the actual development of an organization and comparing it with plans. It is control that allows you to achieve specific goals.
The concept of “control” as a type of administrative activity implies not only verification, but also management. Management control is a continuous process, which includes the regulation and monitoring of various activities in order to effectively perform specific tasks.
Effective control is possible only if it is combined with strategic planning. Thanks to him, monitoring of the implementation of strategic plans is ensured. Monitoring allows you to determine how well specific operations are performed and where you need to make changes to achieve the best results.
Thus, control is the process of comparing actual results with planned ones.
We list the types of control in management. These include final, ongoing and preliminary control. It is worth noting that all the main types of control in management are closely interconnected with each other and are interdependent.
Preliminary control is carried out at the planning and formation stage about the structure of the organization. Thanks to him, the accuracy of the implementation of specific rules, instructions and procedures aimed at developing plans and forming an organizational structure is monitored.
The main types of control in management, including preliminary control, have their objects: human, material, financial resources and the time factor.
Current control - checking the actual results of work. Its main task is to timely detect deviations of the actual state from the planned one, as well as provide feedback.
Final control is carried out after completion of certain works. Information obtained as a result of such control is used in future periods as accumulated experience and is taken into account when organizing motivation.
All the main types of control in management include 3 stages : setting standards, matching and actions depending on the results of the comparison.
Control methods in management directly depend on the nature of accounting and analytical operations, being characterized by great diversity, since they cover almost all the procedures and operations that are performed to achieve specific goals.
In other words, control methods in management are ways of conducting control in an organization. We list the main control methods that are used in organizations - a method of comparing, comparing factors, a method of examining processes, observation, surveys, etc.
We list the basic principles of control in management:
1. Compliance with the control strategy of the organization. Control should be directed to the strategic priorities of the company and its main areas of operation. All this should be reflected in control standards.
2. The effectiveness of control is achieved through the proper selection of control standards that adequately reflect the controlled subject. If this requirement is not met, then there is unproductive expenditure of funds for monitoring. Incorrectly selected control standards do not provide a solution to a number of control tasks. Control turns into an end in itself.
3. Systematic control. Control functions should be integrated into all functions of the organization and be interconnected. When changing some elements, appropriate corrections of others are necessary.
4. Adaptability control. His ability in real time to adapt to the changes occurring in the enterprise, taking into account the changed requirements for the parameters of the controlled object. Changes may relate to objects, control standards, timing of implementation and frequency of control, the choice of methods and means of monitoring.
5. The optimality of control. Its volume should be complete to solve specific problems. Excessive control entails the inefficient spending of money spent on collecting and processing unnecessary information, and the remuneration of the labor of controlling personnel. Excessive control causes distrust and annoys workers. Lack of control, in turn, leads to lost profits, unused reserves and inefficient spending of resources.
6. Efficiency of control, since the task facing it is to make a profit.
The listed control principles in management are applied when deciding on the appropriateness of using one or another controlling system.