CC BY
84
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УДК 658.5
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V.A. Gafiatullin
THE CONTROLLING ORGANIZATION MECHANISM AT THE INDUSTRIAL ENTERPRISE
The mechanism of organizational construction of controlling is considered in the article, the stages of controlling organization at the industrial enterprise are revealed. The model of controlling organization is offered. The model allows to prove the internal structure, the interrelation and interdependence of components of controlling department at the industrial enterprise. The use of a method of an "accordion" while building in controlling at the industrial enterprise is proved.
Key words: controlling, organization mechanism, industrial enterprise, organization of controlling.
B.A. Гафиатуллин
МЕХАНИЗМ ОРГАНИЗАЦИОННОГО ПОСТРОЕНИЯ КОНТРОЛЛИНГА НА ПРОМЫШЛЕННОМ ПРЕДПРИЯТИИ
В статье рассматривается механизм организационного построения контроллинга, выделяются и раскрываются этапы организации контроллинговой деятельности на промышленном предприятии. Предложена модель организации контроллинга, позволяющая обосновать внутреннее устройство, взаимосвязи и взаимозависимости компонент службы контроллинга на промышленном предприятии. Обоснована целесообразность его внедрения в структуру промышленного предприятия с использованием «метода аккордеона».
Ключевые слова: контроллинг, механизм организации, промышленное предприятие, организация контроллинга.
The introduction of controlling into the practice of domestic industrial enterprises is largerly complicated by a set of organizational problems. Thus a financial analyst of Pricewaterhouse I.S Chkhotua pointed out the haste of controlling introduction without any preliminary actions, and expectation of a rapid feedback from the expensive project [8, p. 16]. In this connection it should be marked that we deal with a violation of the order of priority of introduction controlling elements into the practice of domestic industrial enterprises functioning. For example “Conty” group faced the problem of formation of management account system after the introduction of the controlling system [6, p. 67]. Note, that according to staistic data under introduction of controlling “enterprises... will reach the level of efficiency through two - three years, getting about 80% of all advan-tagesof the controlling system” [3, p. 135 - 139].
All these facts make the elaboration of organization mechanism of creation of controlling in the structure of industrial enterprise, allowing systematic approach to settling the tasks to organize controlling, more vital.
We distinguish three stages of controlling organization mechanism (Figure):
1) Analysis and preparation stage, as a basis for changes;
2) Designing and elaboration of controlling organization model at the industrial enterprise stage;
3) Introduction and verification of controlling in the organizational structure of enterprise.
The first stage of the suggested mechanism is the analysis and preparation stage for organizing controlling at the industrial enterprise. It started with definition and setting the goals of controlling introduction in to the industrial enterprise management system. That is of great importance for understanding the practical necessity of creation of the independent controlling service by the managers. As a rule under introduction of controlling the managers don't understand the eessence, goals, functions and role of con-
trolling for enterprise management practice. It is also proved by scientists who research this field. The managers consider this managerial phenomenon as a will of the enterprise to “pace with time”.
As it is noted in the scientific economic researches on the problem, while introducing the controlling the managers fail to understand the nature, aims, functions and role its on practice, and percive the given managerial phenomenon as a desire of the enterprise “to pace with time”, fashionable trend in the sphere of science and management [8, p. 17], that leads to the wrong positioning of the controlling in the organizational structure of the enterprise, and makes impossible to reach its main goal - provision of long-run functioning of the manufacturer on the market.
Definition of aims of controlling introduction should be first of all based on comprehension of the controlling efficiency from the point of improving of management system of the industrial enterprise, secondly - on realization of appropriateness and timeliness of the controlling introduction, assosiated with financia , production and labour resources of the manufacturer.
The next phase of the stage under review is a diagnostics of the current management system and controlling elements in the practice of industrial enterprise management in the following directions:
1) examination of planning and controlling system, examination of planning-controlling processes at the industrial enterprise, where the current planning and controlling procedures and functions are evaluated according to the following indications: differentiation and completeness, obligation, regularity and cycling, evaluation of specific budgeting processes, the concordance of budgeting and planning, existence of critical deviation identification provision, analysis of real values deviation from the planned ones, etc.
2) examination of accounting system, the controlling instrument at the industrial enterprise. Before the controlling establishing in the organizational structure it is neces-
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sary to define the level of development of the records management system (RMS) of the manufacturer, as far as the level of formation of the records management system affects defining the tasks and functions of the controllers in this sphere. If there is no RMS (that is a remarkable feature of the majority of enterprises in the Saratov region), then it is necessary, after analysis of the current records elements, to impose responsibilities to form and elaborate recommendations on introduction of RMS at the enterprise to the controllers. In case if the RMS has been already introduced, it is necessary to examine its completeness and efficiency, so the main tasks of the controllers are to elaborate recommendations on improving the records system at the industrial enterprise, in order the controller could get information in no time to fulfill his functions.
3) examination of information provision and communication (exchange information system, completeness/ shortage of information for controlling purposes);
4) analysis of the current organizational structure (hierarchy, distributions of responsibilities and powers at the industrial enterprise for defining the optimum variants of the introduction of controlling system, the selection of the best variants of controllers' subordination to the enterprise management);
5) analysis of the technichal structure of a manufacturer ( the key technological processes and their hierarchy, allowing to choose the functional area of controlling, and consequently, the inner structure of the controlling service).
As a result of diagnostics the systematization of requirements and restrictions to the organization of controlling from the points of reaching challenges at the enterprise becomes quite feasible.
The second stage is drafting and elaboration of model of controlling organizational building at the industrial enterprise. The initial stage of this phase is a defining of particular tasks and functions of controlling and their detalization according to the functional objects of controlling (functions - processes - results). It must be noted, that this stage demands a thorough elaboration, as far as the controlling tasks are substantial criteria of decision making at the following stages. In our opinion, defining particular goals of controlling at the industrial enterprise may be done through decomposition of the main goal of controlling in smaller goals and defining the tasks for their fulfilment.
Within the frames of the following phase of drafting and elaboration of the model of controlling organization one should think about the place of controlling in the enterprise hierarchy. It seems quite resonable to put a special controlling subdivision at the top level of the management hierarchy, as far as the information provided by the controlling service is intended for the top management. The scientific literature emphasizes the following decisions: controlling as a headqurt-er function of a single business manager, controlling as an enterprise management function (board management), as a headquarter function of a business manager or as a linear function, subjected to a business manager [5, c. 234].
The interest conflicts of different departments may arise after emerging of a new service at the enterprise, for example - refusal of the planning department to supply necessary data for controlling service because their financial-planning analysis remains undemanded. The investment and finance management or personnel and labour economics management may boycott a new service as well. To avoid such conflicts it is necessary to ensure independence of the controlling service at the domestic enterprises through a direct subordination to the enterprise top management or top - manager to whom a chief accountant and finance-planning department managers are subjected. Such subordination will provide timely information
supply for managerial decision making and ability of easy connection with a top management of the enterprise. It is necessary to fix normatively (for example, by the order of the General director) the obligations to provide a required information to the controlling service by all other services, this will put a new service in a kind of a priveleged position. To prevent participation of the controlling service from the fight for powers distribution at the enterprise, we must ensure its independence and neutrality towards the management levels, where all decisions are made. In our opinion, it may provide a headquarter character of functioning under a linear management organization at the enterprise.
Definition of internal organization of controlling service is based on:
- selection of employees' quantity;
- fixation of tasks for corresponding structural subdivisions of controlling;
- distinguishing hierarchichal levels and functional areas of controlling service;
- introducing specialized offices of controllers (for example, personnel issues controller) and ability of organizational integration of controllers into corresponding subdivisions (while preserving professional, disciplinary subordination to the central controlling).
The number of controlling service employees depend on the scale of enterprise, functions and responsibilities, imposed on the controlling service. The scientists are of the opinion that controlling service at the average enterprises should consist of 4-6 people, and 6-15 people at the large enterprises [7, p. 81].
The controlling tasks homogenous by its nature, distinguished as a result of decomposition of taks and goals of controlling, are fixed for the structural elements of the controlling service. No one task at the “tasks and goals tree” should be left without a responsible for it person. Requirements and powers of the employees should be defined according to the imposed tasks.
The next stage of controlling service drafting is connected with the corresponding spheres of activity of the controllers (enterprise's functional areas - purchase, logistics, finance, marketing, etc.) and building the hierarchical structure of the controlling service.
For understanding the internal structure, interconnection and interdependence of the controlling service components imagine the model of controlling organization as a great number of crossing of tasks, employees, functional areas and hierarchical levels of controlling:
A BCD
EEEE Xabcd=c ,
a=1 b=1 c=1 d=1
where a (1...^) - controlling tasks, b (1...B) - controlling service employees (controllers), c (1...C) - functional areas of enterprise activity (purchases, production, sale, etc.), d (1...D) - hierarchical level of management, X - particular combination employee - task -functional area - hierarchical level, C - the sum of all particular combinations.
According to the organizational model of controlling the description of labour places of controller is done and it is recorded in the managerial instructions on their labour and norms of behaviour.
The structural building of controlling service determines the form of integration of the controlling service in the organizational structure of the enterprise.
Some researchers consider that reorganization, including the introducing of a new service at the enterprise, will enevitably lead to confrontation [1, p. 217; 2, p. 363; 4, p. 155]. By this I.Ansoff understands “multifacet phenomenon, which results at unexpected delay, unplanned expen-detures and makes strategic changes process quite unstable» [2, p. 363].
The enterprise management needs to create a constant managerial potential of strategic character to meet the changes the manufacturer's environment - controlling service. The most appropriate method of integrating of controlling service in the organizational structure is the resistance managing method or “accordion method” suggested by I. Ansoff [10, p. 389 - 390]. The choise of the given method is determined, from one hand, by the absence of powerful responsibilities of a headquarter controlling service, which serve as a condition of a positive result of rapid changes, from the other hand, by extremely turbulent external environment, that increases the speed of changes more than the adaptive management
The “accordion method” essence is presupposed the stages of realization of a definite program of introduction, that allows to expand and squeeze the time of the process of improving the structure of manufactureraccording to the varying changes of initial conditions of the enterprise functioning. The obtained results of the introduction of controlling system at each stage are discussed by the enterprise management, corrected if necessary in its content, terms and budget of the last stages of introduction. During the stage implementation there may be circumstances, demanding correction of functions and tasks, imposed to a new structural unit.
The main idea of management of resistance of the organizational setting of controlling is orientation at a rapid 'launch” of mechanism of collecting information to start immediate monitoring of factors of internal and external environment. Controlling service via ensuring of the information systems functioning at different hierarchical stages of management must promote decreasing of communication problems within a system and thus facilitate coordination processes at the enterprise. It helps to harmonize all efforts, low the risks to lose future success caused by disagreed actions of executers. Introduction of special service permits to solve the task to minimize marginal conflicts between controlling, managing the results and manufacturer management, responsible for these results, and information provision, effecting possibilities to achieve target results necessary for self-preservation system
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