In article the subject of improvement of an enterprise management system by controlling introduction is considered. Definition of the concept «controlling», his main functions, the purposes and tasks is studied. The main spheres of a control system of the construction enterprise affected by controlling, attention objects in this sphere are designated, the controlling introduction algorithm is considered and also the prospects of development of the companies taking into account use of controlling as the instrument of increase in efficiency of their activity are presented.
Keywords: controlling, construction, control system, increase in efficiency of activity of the enterprise, introduction, improvement.
Now controlling from a fashionable trend which by an example of the European organizations was used only in large Russian corporations began to turn into the effective instrument of management.
At the moment, according to a large number of theorists, controlling is one of the most perspective tools of a control system of the organization as includes the analysis and accounting of all fields of activity of the organization. The tendency of popularity of controlling is in many respects caused by the fact that controlling is a source of receiving information picture of a condition of the organization for the management of the company. It includes the analysis not only the internal sphere of the company as, for example, accounting of efficiency of use of financial resources, but also the external factors of the environment influencing activity of the organization. Proceeding them what controlling is basis for adoption of administrative decisions.
If to consider the concept of controlling in management as the tool, new to domestic construction companies, it is necessary to consider definition of this concept. In spite of the fact that the concept controlling proceeds from English Control (the management, regulation, management, control), it isn't exhausted by control and isn't the new, reformed type of control. Controlling — the complex system of support of management of the organization directed to coordination of interaction of systems of management and control of their efficiency. Controlling can provide information and analytical support of decision-making processes for management of the organization (the enterprise, corporation, public authority) and can be the part registering adoption of certain decisions within certain systems of management . In foreign sources to the term «controlling» there corresponds the concept «controllership».
The theoretical foundation of the concept of controlling is laid by D. Khan, Y. Weber, the Item. Croat  and some other foreign authors. The term «controlling» as scientific category was studied A. Doyle, R. Mann, E. Maier, and in Russia — S. G. Falko, A. M. Karminsky, N. I. Olenev, E. A. Ananyina, S. V. Danilochkin, N. G. Danilochkinoy.
Despite different approaches of various authors to definition of the concept «controlling», it is possible to mark out common features:
1. controlling participates in all fields of activity of the enterprise;
2. controlling is the auxiliary tool of administrative personnel of the company which serves as necessary for effective management of the enterprise for providing information.
Summing up the result of consideration of a subject of definition of the term «controlling» it is possible to draw a conclusion that:
1) controlling — administrative system within the system of management functioning at the industrial enterprise;
2) the system of controlling consists their two functional subsystems: the strategic controlling and expeditious controlling solving the purposes and problems;
3) controlling as the effective mechanism of integration and coordination of all functional fields of activity for achievement of the set strategic, tactical and operational objectives, programs, plans, problems of development of the enterprise and its structural divisions.
Stages of input of system of controlling in the construction enterprises:
1. Preparation stage:
‒ choice of an object of controlling
2. Introduction stage:
‒ appointment of performers;
‒ designation of a zone of responsibility;
‒ development of the system of control indicators;
‒ automation of process of management accounting;
‒ improvement of system of budgeting;
‒ formation of tool base of controlling;
3. Monitoring of work of system of controlling.
The system of controlling in the construction enterprises owing to rapidly changing conditions of the market has ability to fast adaptation that causes the long-term nature of efficiency of her activity .
The controlling purpose in the construction enterprise is the organization of system of management so that all objectives facing the enterprise and also ensuring process of effective management of the company were achieved. Controlling helps to control achievement of strategic and operational tasks of the company. The purpose of strategic controlling is tracking of the movement of the enterprise to the planned strategic objective of development. Functioning of system of management of achievement of the current purposes of the company is the purpose of expeditious controlling.
The purposes of construction companies depend on a large number of external and internal factors that causes a big variety of functions of controlling which constantly change according to a course of development of the enterprise.
Main functions of controlling:
- Methodical (conceptual) function — search, monitoring, the analysis and the choice of the best methods of managerial accounting, planning and the managerial analysis;
- The coordinating (communication) function — goal-setting process maintenance, coordination of plans and budgets of the entity by planning types, the interconnected coordination of strategic and operational planning;
- Heat-sink function — identification of information needs for hierarchy of the entity, handling, delivery of relevant information from information spheres;
- The regulating (navigation) function — carrying out the comparative analysis on key indicators of activities of the entity;
- Consulting function — implementation of methods of the managerial analysis in practice by preparation and reasons for management decisions.
Controlling connects in single system all main functions of management (control, accounting, the organization, planning, coordination and the analysis), creating thereby effective management of the entity. Thanks to it time of acceptance of management decisions is reduced that involves risk minimization of acceptance of inefficient management decision, optimization of information flows, emergence of economic allowances, identification of additional resources.
The system of controlling in the construction entities owing to rapidly changing market conditions has a capability to fast adaptation that causes long-term nature of efficiency of its activities .
Summing up the result, it is possible to claim that application of controlling in domestic real estate development companies leads to enhancement of functioning of a management system and also to improvement of indicators of economic activity.
- Croat of the Item. Concept of controlling: Managerial accounting. Reporting system. The budgeting / lane with it. 2nd prod. M.: Alpina Business of Axle boxes, 2006. 269 pages.
- Doyle A. Praktika Controlling / Lane with it.; under the editorship of and with предисл. M. L. Lukashevich, E. N. Tikhonenkova. M.: Finance and statistics, 2003. 336 pages.
- Dedov O. A. Methodology of controlling and management practice by large industrial enterprise: studies. benefit. M.: Alpina Business of Axle boxes, 2008. 248 with
- Pich G. Controlling content refining as funk-tion of management and its support / G. Pich, E. Sherm//Problems of the theory and management practice. 2001. No.3.