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Anglicky v odbornch pedmtech"Support of teaching technical subjects in EnglishTutorial: Business Academy

Topic: Controlling

Prepared by: Ing. Adla Hrabcov

Projekt Anglicky v odbornch pedmtech, CZ.1.07/1.3.09/04.0002je spolufinancovn Evropskm socilnm fondem a sttnm rozpotem esk republiky.

ControllingIncludes activities by means of which managers determine whether the real results correspond to the intended results.

The subject of control in the company are all activities such as supplying, production, sales and marketing, finances, personal activities....

There exists a rule:what is planned, must be controlled

a) inspection it determines the actual stateb) prevention it has a preventive characterc) elimination its aim is to avoid deficiencies

Functions of controlling

The process of controlling has following stages:

1. recruitment and selection of information2. verifying of information accuracy3. self-monitoring4. proposals for deficiencies elimination5. monitoring of deficiencies eliminationGeneral procedure of controlling

The obtained information can be divided into:

Information for controllinga) primary information information directly from the field, obtained by direct observation b) Secondary information information obtained from various reports, announcements, from subordinates etc. This information may be distorted and inaccurate

CONTROLLINGBY THE EXTENT

randomoverallselectionBY THE TIME

preventiveprogressfollow-upBY THE POSITION

directindirectBY THE DURATIONcontinuousregularirregularBY THE SYSTEMinternalexternal

Random controlling it is performed on random basis

Overall controlling it is focused on all parts of the process

Selection controlling only the selected number of parts is checkedControlling by the extent

Preventive controlling the aim is to avoid or detect deficiencies in time. Progress controlling it is focused on ongoing operations. Its task is to determine whether the operations are in accordance with objectives.

Follow-up controlling it is focused on the final results.Controlling by the time

Controlling by the position

Direct controlling it is performed by means of inspection, physical inventory, rounds in the workplace

Indirect controlling it is performed by studying various reports, announcements, statements,etc.

Continuous controlling for example continuous monitoring of temperature, pressure in the production.

Regular controlling for example inventory, regular monthly meetings.

Irregular controlling for example extra inventory in the case of theft, natural disasters.Controlling by the duration

Internal controlling = controlling provided and organized by the company itself. The manager who controls his employers also checks their work.

External controlling = controlling performed by the subject from the companys neighbourhood e.g. control from the tax office, etc.

Controlling by the system

Questions

Identify a type of the control according to the aspects:

Tax office has made an extra accounting controlExternal, irregular, indirectA worker of the continuous production is checking its progressInternal, continuous, directAn external auditor has performed an audit of the quality system that is set by law after every 2 years.External, regular, direct and indirectA companys accountant has made final accountsInternal, regular, indirect

Arrange individual stages of the controlling process:

self-monitoringmonitoring of deficiencies eliminationproposals for deficiencies eliminationrecruitment and selection of informationverifying of information accuracy

Exercise3.5.4.1.2.

VEBER, J., et al. Management: zklady, modern manaersk pstupy, vkonnost a prosperita. Praha: Management Press, 2009. ISBN 978-80-7261-200-0.

FOTR, J., et al. Manaersk rozhodovn: postupy, metody a nstroje. 1. vydn. Praha: Ekopress, 2006. ISBN 80-86929-15-9.

LEDNICK, V. Zklady managementu. 1. vydn. Ostrava: Akademie J. A. Komenskho, 2000. ISBN 80-7048-017-3.

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