CC BY
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Reference: Frederic S. Mishkin, The Economics of Money, Banking, and Financial Markets, Seventh Edition, Addison-Wesley, Boston, MA, latest edition.
3. Leonardo da Vinci (2010). „Development and Approbation of Applied Courses Based on the Transfer of Teaching Innovations in Finance and Management for Further Education of Entrepreneurs and Specialists in Latvia, Lithuania and Bulgaria". Subotica: Vytautas Magnus University, Financial Markets,11-13.
4. Eugene F. Brigham, Joel F. Houston Source: Boundless. "The Role of the Financial System." Boundless Economics. Boundless, 26 May. 2016. Retrieved 13 Nov. 2016. from https://www.boundless.com/economics/textbooks/boundless-economics-textbooMntroduction-to-macroeconomics-18/key-topics-in-macroeconomics-91/the-role-of-the-financial-system-341 -1243 8/
5. Martin Neil Baily and Douglas J. Elliott (2013. July), The Role of Finance in the Economy: Implications for Structural Reform of the Financial Sector. Unpublished paper Martin Neil Baily Senior Fellow - Economic Studies, Douglas J. Elliott Fellow - Economic Studies, Initiative on Business and Public Policy.
УДК 338.2
Vasileva Y.D. IIyear student, Economic Faculty F. M. Dostoevsky State University
Russia, Omsk
CONTROL IN THE CONTROL SYSTEM
The purpose of my work is the study of the control in the control system, precisely its conception , types, process, and characteristics of effective control (control,types of control,management control)
Introduction
The term "control" is not unique. In French the word "verification" means the verification document executed in duplicate or in two records.
For a long time the concept of control was associated primarily with the verification of correctness of documents, records in mass magazines etc. As a phenomenon associated with the activity mainly accountants, cashiers, financial officers.
Dictionaries and encyclopedias define control as a test of anything; check of correctness of those or other actions in the field of production and management; monitoring for the purpose of verification; the institution or one who is engaged in the audit of the accounts, activities of any other institution or responsible person.
As can be seen from the above, historically, the original is the explanation of control as verification of the veracity and reliability of documents. The next step was the idea of control as compliance with established goals, objectives and applicable laws. The third stage included the monitoring and analysis of deviations, disclosure of the reasons.
Classics of science management (F. W. Taylor, A. Fayolle, G. Emerson, G. Church) stressed that without control it is impossible to control any process. So,
A. Fayolle noted that in any event the goal of the control consists of checking whether all is in accordance with the adopted plan, regulations and established principles. The purpose of control is to identify weaknesses and errors in a timely manner to correct and prevent their recurrence. In his opinion, should be monitor everything: objects, people, actions.
Considering the control activities of management in the enterprise, A. Fayolle divided it into six major groups:
1) From the point of view of administrative - need to find out whether the program works and whether it time;
2) From the point of view of the commercial, all materials, incoming and outgoing, must be accurately recorded in terms of quantity, quality, price;
3) From a technical point of view - it is necessary to trace the course of the operations, their results, condition of machinery and equipment;
4) From the point of view of Finance it is necessary to control cash, property, materials, supplies, capital, etc.;
5) From the point of view of protection it is necessary to check the means used for the protection of property (fire, theft, etc.);
6) From the point of view of accounting - need to find out how quickly do reports, do they give an accurate representation of the position of the company as is statistics.
Thus, in A. Fayolle control correlates with all core functions of the office and really he has become a special feature.
Currently, the term "control" means: organic control function; a set of tools to regulate behavior of the individual or the whole organization; system function that performs a task feedback, and provides monitoring of system status.
I. The Need for management control.
Control is the process of ensuring the achievement of the goals of the organization.
It is necessary to detect and resolve problems before they become too serious and can also be used to stimulate success.
Leaders are beginning to realize the control function from the moment when they formulated the goals and objectives and established organization. Control is essential to ensure that the organization functioned successfully.
Control is such a control feature that allows you to identify problems and to adjust accordingly the activities of the organization before those problems escalate into a crisis.
One of the most important reasons for monitoring is that any organization, of course, obliged to have the ability to fix their mistakes and correct them before they harm the objectives of the organization.
Of equal importance is the positive side of control, consisting of the full support of all that is successful in the organization. In other words, one important aspect of the monitoring is to determine which activities of the organization are most effective. Defining the successes and failures of organizations and their causes, we
are able, quickly enough to adapt the organization to the dynamic changes in the external environment.
Control not only allows you to identify problems and respond to them to achieve their goals, but also helps management to decide when to make radical changes in the organization's activities.
Control is a critical and complex function of management. One of the most important features that should be considered in the first place, is that control needs to be comprehensive. Every leader, regardless of rank, must control as an integral part of their duties, even if they didn't explicitly instructed.
Control is a fundamental element of management process. Neither the plan, nor the creation of organizational structures, motivation cannot be considered completely in isolation from the control.
II. The types of control.
There are three types of control: preliminary, current and final.
The form of the implementation of all of these types of control are similar, as they have the same goal: to promote that actually received results were as close as possible to the required. They differ only by the time of implementation.
Preliminary control
Basic techniques of monitoring are implementation and not the creation of certain rules, procedures and policies. Since the rules and lines of conduct are developed to ensure the implementation of the plan, their strict observance is a way to be sure that the work develops in a given direction, and objectives to test the readiness of the organization to start working.
This control is used in three areas: human, material, financial.
Human resource control is achieved through the analysis of those business and professional knowledge and skills required to perform specific tasks of the organization. In the area of material resources monitoring is carried out for quality raw materials to produce a great product. In the area of financial resources mechanism the preliminary control is the budget. He answers the question when, how and what means of cashless or cash need of the organization. He has two varieties of diagnostic and therapeutic. Diagnostic includes categories such as measuring instruments, measurement standards, warning signals, indicating that in the organization that something is not right. Therapeutic allows not only to identify deviations from standard and take corrective action.
Current control
It is actually as its name implies, current control is performed directly in thy course of the work. Current control is usually done in the form of control of work of the employee to his immediate supervisor. The current control is not performed simultaneously with the execution of the work itself. Rather, it is based on measuring the actual results after the fact. Current control relies on feedback.
Control systems in organizations have open feedback as a guidance worker, which is in relation to the external element, can interfere in its work, changing and purpose of the system and the nature of its work.
Final inspection
The final control is carried out after the work is completed or at the end of the allotted time. Although the final control and is too late to respond to problems at the time of their occurrence, however, it has two important functions. One of them is that the final monitoring gives information needed to plan in case similar work is planned for the future. The second function of the final control is to facilitate motivation [1].
III. The process of control.
In process control there are three clearly distinguishable phases: formulation of standards and criteria, mapping them to tangible results and take necessary corrective actions. At each stage of implementing various measures.
The first stage of the control process demonstrates how close, in fact, merged the functions of control and planning. Standards are specific objectives, progress against which is amenable to change. These objectives explicitly speak of the planning process. All standards used for inspection, must be selected from the numerous goals and strategies of the organization.
Goals that can be used as standards to monitor, distinguish two very important features. They are characterized by the presence of time frame, which needs to be accomplished and the specific criteria against which you can assess the performance of the work.
Specific criteria and specific period of time are called performance indicators. The performance indicator defines exactly what must be obtained in order to achieve your goals. These indicators allow management to compare real work done with the planned and answer the following questions: "What must we do to achieve the planned goals? " and "What is left not done?"
It is relatively easy to set performance indicators for such variables as profit, sales, cost of materials because they are easily quantifiable. But some important aims and objectives of the organizations expressed in numbers impossible.
The second stage of the control process is the comparison of actually reached results with established standards. At this stage the Manager must determine whether the achieved results correspond to his expectations. The Manager is a very important decision: how acceptable or relatively safe detected deviations from standards. At this stage, the control procedures, an assessment is given, which serves as the basis for decisions on early action. Activities carried out at this stage of control is the most visible part of the entire monitoring system. This activity is to determine the magnitude of deviations, the measurement results, the transmission of information and its assessment.
The scale of tolerance and the exclusion principle. The performance indicator gives a clear goal to direct the efforts of the members of the organization. Except for a few special cases, organizations rarely need one iota not to deviate from the goal. In fact, one of the characteristics of good quality inspection system is that it provides a realistic tolerances of the parameters of the target.
Definition of the scope of tolerance - question dramatically important. If you take too large a scale, the problems can acquire formidable shape. But, if the scale is too small, the organization will react to very large variations, which is very
wasteful and time consuming. Such system of control can paralyze and disrupt the work of the organization. In such situations, achieving a high degree of control, but process control is not effective. Order control was effective it needs to be economical. The benefits of systems should outweigh the costs of its functioning. One of the possible ways of increasing the economic efficiency of the control is to use a method of management by exception. It consists in that the control system should be activated only in the presence of significant deviations from the standards.
The measurement of the results. The measurement results allow to establish how managed to comply with established standards, is the most difficult and costly element of control. In order to be effective, the measurement system must correspond to the type of activities that are subject to control.
Transmission and dissemination of information. Dissemination of information plays a key role in ensuring the effectiveness of control. In order for control to be effective, must be communicated to the appropriate employees of the organization as established standards and the results achieved. Such information must be accurate, to arrive on time and will be communicated to the responsible for its respective employees in the form, easily allowing to take the necessary decisions and actions. It is also desirable to be completely sure that the established standards are well understood by employees. This means that there must be effective communication between those setting standards and those who must comply with them.
Assessment results information. The final stage of the mapping phase is the evaluation of the results. The Manager must decide whether that is necessary, information obtained, and how important it is. Important information is such information that adequately describes the investigated phenomenon and are essential for making the right decision.
After an evaluation, the control process proceeds to the third stage.
The Manager must choose one of three lines of conduct: to do nothing, to eliminate the deviation or revise the standard.
Do nothing. The main control objective is to achieve a situation in which the process of management of the organization really forced it to function in accordance with the plan. If the comparison of actual results with the standards suggests that the established goals are achieved, it is best to do nothing. The management cannot, however, count on the fact that what happened once will happen again. Even the most advanced methods need to be changed.
To eliminate the deviation. Control system, which does not allow to eliminate serious deviations before they become major problems, is meaningless. The ongoing adjustment should focus on eliminating the real causes of deviations. In the ideal phase measurements to show the scale of deviations and to pinpoint its cause.
The meaning of adjustment in all cases is to immediately understand the cause of the deviation and to return the organization to the proper course of action.
The implementation of the adjustment can be achieved by improving the values of any internal change factors of the organization, improvement of management functions or processes.
The revision of the standards. Not all significant deviations from standards should be eliminated. Sometimes the standards themselves may not be real because they are based on plans, and plans are only the forecast of the future. The revision of the plans should be revised and standards [2].
IV. Characteristics of effective control.
In order for the control to perform their true task, i.e. to achieve the goals of the organization, it must possess several important properties.
Control is effective if it has strategic character, is aimed at achieving concrete results, timely, flexible, simple and economical.
Control is a continuous process that coincides in its development with the production cycle.
Characteristics of effective control:
1.The strategic focus of control, i.e. a reflection of the overall priorities of the organization and maintaining them.
2.Results orientation. The ultimate goal of the monitoring is not to gather information, establish standards and identify problems, and to solve problems facing the organization. In the end, the control can be called effective only when the organization actually achieves the desired goals and able to formulate new goals which ensure its survival in the future.
3.Compliance case. In order to be effective monitoring must comply with the controlled activity. It needs to objectively measure and evaluate what is really important.
4.The timeliness of control is not solely a high speed or frequency of the meeting, and in the time interval between the measurements or estimates, which adequately corresponds to the controlled phenomenon. The most suitable time interval of this kind is determined based on the time frame of the master plan, the rate of change and the costs of measurement and dissemination of results.
5.The flexibility of control. Control, and plans should be flexible enough to adapt to the changes taking place.
6.The simplicity of the control. The most effective control is the simplest control from the point of view of those purposes for which it is intended. The simplest methods of control require less effort and are more economical. Excessive complexity leads to confusion. In order to be effective, control must meet the needs and abilities of people interacting with the control system and implementing it.
7.The efficiency of the control. Any control that costs more than it gives to achieve goals, improve control over the situation, and directs the work the wrong way, which is another synonym of loss of control.
8.The control must involve all personnel, for the best control is self - control. In order to increase the reliability of monitoring, it is necessary to expand the boundaries of the powers of the staff.
When organizations carry out their business on foreign markets, the monitoring function acquires an additional degree of complexity.
Control at the international scale is especially difficult business because of the large number of different fields of activity and communication barriers. The
performance monitoring can be improved if the holding of periodic meetings of responsible heads in headquarters of the organization and abroad. It is especially important not to impose on foreign managers the responsible for the solution of those problems which they had no control [3]. Conclusion
In the most General form of control is part of the management process, which in terms of content involves obtaining information about the results of management actions.
For the implementation of the monitoring process should:
1) The existence of a system of indicators (rules);
2) having the ability of the system to know the reality and to compare it with the system criteria;
3) the formulation of corrective measures.
In control as functions of management can be divided into two main parties:
a) cognitive, associated with the perception and study of the information and
b) acting, namely, the ability to provide control system data to implement corrective measures.
In the evaluation of the role of control functions in management, it should be remembered that the control is in the management cycle last only logically, but not by value.
References:
1. http://www.studfiles.ru/preview/1731720/
2. http://alchnost.com/control/
3. http://www.bbest.ru/management/reshenie/yprava/xarakter
4. Kabushkin N. I. Fundamentals of management - Mn.: New knowledge, 2002
5. Gerchikova JH. Management. - M.: YUNITI, 1995.
6. Michael Meskon, etc., Fundamentals of management, - M., 1995.
УДК 347
Абазов М.З. магистрант 3-го курса юридический факультет Караев Р.Ш. научный руководитель «РЭУ им. Г.В. Плеханова» филиал в г. Пятигорске Россия, г. Пятигорск
АКТУАЛЬНЫЕ ВОПРОСЫ ПРАВОЙ ОТВЕТСТВЕННОСТИ В СФЕРЕ ЛИЦЕНЗИРОВАНИЯ ОТДЕЛЬНЫХ ВИДОВ ДЕЯТЕЛЬНОСТИ
Аннотация. В статье рассмотрен алгоритм привлечения к ответственности за несоблюдение законодательных положений в сфере лицензирования отдельных видов деятельности. Проанализировано современное законодательство устанавливающая санкции конституционно-правовой ответственности и предложена их классификация. Выявлена
