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Контроль и ревизия. Роль контроля в управлении (самое важное)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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2. THE ROLE OF CONTROL IN MANAGEMENT

Control - a process that ensures the achievement of the set goals by the system and consists of three main elements:

▪ establishing standards for system performance that are subject to audit;

▪ comparison of achieved results with expected ones;

▪ adjustment of management processes if the achieved results differ significantly from the established standards.

Control is essential for the following reasons:

1) uncertainty disappears. No carefully designed plans and programs of action can take into account all sorts of complications and circumstances. Control is needed in order to, by correcting the solution of the problem, to eliminate or reduce uncertainty;

2) it becomes possible to anticipate crises. Mistakes and small unresolved issues that always exist are sometimes so numerous that they exceed a critical mass. Of course, this happens if the errors are not corrected and the issues are not resolved. Control allows you to fix and correct errors before their consequences lead to a crisis;

3) not only (and not so much) mistakes are revealed as successes. Control allows you to determine the areas of activity that are most promising.

Firstly, control as a managerial (or, more broadly, as a social) action causes a negative attitude towards oneself from both the controlled and the controlling, and the general "dislike" psychologically brings people together, making control a pro forma. Secondly, if control is a comparison of what is with what should be, then only a person who knows what should be can control. He brings this to the attention of subordinates. And, of course, he has reliable information about the state of affairs, that is, he knows what is. A very important conclusion follows from this: timely prompting, advice, informing and correcting the actions of employees, taking into account their right to make mistakes, is an undoubted service that the boss renders to his subordinates. And this brings people together, but not in a negative ("dislike" for control), but in a positive sense.

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