Numerology 

Management process. The concept of the management process. General characteristics of the management process

If the organizational structure, as a form, reflects the statics of management, then the management process characterizes the dynamics, i.e. the functioning of the management system, everything that happens in the management system of the organization in time. A process is any action that management takes to achieve the goals of an organization.

Management - a complex process aimed at solving problems, it can be represented as tracking trends, setting goals, formulating problems and opportunities, developing and selecting alternatives, making decisions, drawing up programs and budgets, determining directions and measures for their implementation.

For example, when a manager is planning, organizational activity and control, he makes decisions. He analyzes the situation, develops several alternatives, compares alternatives, makes a decision and evaluates the result. Decision making is directly related to all management functions. The management process is divided in time and space into separate stages for the performance of certain work related to the adoption of management decisions.

Management Process- a set of sequential actions performed by the head and the management apparatus to prepare and implement the impact on the controlled object.

Mandatory components of the management process are:

  • 1. The control object that determines the content of the functional tasks solved in the control process.
  • 2. The subject of management is the decision maker. LPR can be individual and group.
  • 3. The content of the process.
  • 4. Organization of the process.
  • 5. Process technology.

Grouping actions by function defines the tasks to be solved in a particular unit (these are specific management functions)

Grouping actions the nature allows you to highlight the stages of the management process. Grouping actions by time- stages, procedures and operations.

Stage of the management process - this is a group of actions that are distinguished by their qualitative certainty, homogeneity, obtaining a specific intermediate result.

There are 4 stages of the management process:

1. Goal setting.

Target- a perfect representation of the desired, necessary and possible (final) the state or result of an activity to be achieved with cash or identifiable funds.

Each management process begins with the setting of goals and the definition of criteria by which the degree of its achievement is determined. Various types of criteria make it possible to quantify the priority of goals and activities, to choose the most effective solutions. Goals are planned and one-time.

2. Assessment of the situation

Situation- the current state of the controlled system, estimated relative to the goal.

Typically, the situation is described using information, scorecards, and the like. Situations can be typical and original, critical and normal, foreseen and unforeseen, temporary and permanent.

3. Definition of the problem.

Problem- the main contradiction between the current state of the control system and the goal.

The existence of a problem indicates a discrepancy between the goals and objectives of the organization and the possibilities of their actual implementation. For example, a 20% discrepancy between planned and actual sales means there is a problem.

4. Management decision.

Making decisions represents a conscious choice among the available alternatives of the course of action leading to the achievement of the goal.

Decisions are an organizational response to an emerging problem. Decisions are a product of managerial work, and its adoption is a process.

Each decision involves different ways and means of organizing work, resource costs, and consequences. This process underlies the planning of the organization's activities, since the plan is a set of decisions on the allocation of resources and the direction of their use to achieve organizational goals.

Grouping actions in time allows you to highlight the stages, procedures and operations.

Stages of the management process:

  • v Goal setting
  • v Outreach
  • v Analytical work
  • v Choosing a Solution
  • v Organizational and practical work.

Schematically, the connection between the stages and stages of the management process can be represented as follows:

Organization the management process reflects the order of interaction between various departments and employees in the performance of sequential actions and work. The division of managerial labor requires the establishment of organizational, informational links in the performance of joint work.

Technology management process characterizes the means and methods for performing procedures and operations, which include technical means, information and methods used.

The control technology may vary and depends on the chosen method of solving the problem.

The concept of the management process is closely related to the concept of activity. This is managerial work, i.e. the cost of resources: material, informational, human, etc. Therefore, importance has an assessment and improvement of the efficiency of their use, and the issue of the effectiveness of the management process is given special attention.

Properties (characteristics) of the control process:

Features of the management process as a specific type of activity are reflected in the following properties:

1. Continuity

This property reflects the connection and unity of production and management.

rhythmic and efficient production activity out of control is not possible.

Sustained, constant nature of management actions aimed at achieving the goals of the organization, and thereby maintaining its existence and growth.

SU and OU. Command and information channels are not interrupted as long as the organization exists.

2. Discreteness

Management potential is accumulated (when collecting, analyzing information, developing a solution), and then implemented in the form of an impact on the educational institution.

Management - a complex process aimed at solving problems, can be represented as tracking trends, setting goals, formulating problems and opportunities, diagnosing, developing and selecting alternatives, programming and budgeting, directions for implementation and certain measures for implementation.

3. Cyclicity

The periodic repetition of a certain set of actions is an elementary control cycle.

4. Sustainability

The stability of the management process is ensured by the fact that the structure of the management process (the composition of actions and interactions) is fixed in organizational regulations, OSU, which ensures the stability of the process. Relationships in the performance of permanent work are preserved.

5. Variability (dynamic)

Characterizes the ability of the management system to switch to new goals, problems, new methods of management.

It is due to changes that occur in production.

6. Regular sequence of stages and stages.

Regular repetition of the main stages in each management cycle.

The properties of the management process must be taken into account when planning and organizing managerial work, determining the scope of work, their duration, and labor intensity.

ü prospective (predictive, preliminary) analysis,

ü operational analysis,

ü current (retrospective)

ü analysis based on the results of activities for a particular period.

Figure 1.2 Species classification financial analysis

The current (retrospective) analysis is based on accounting and static reporting and allows you to evaluate the work of associations, enterprises and their divisions for the month, quarter and year on an accrual basis.

The main task of the current analysis is an objective assessment of the results of commercial activities, a comprehensive identification of existing reserves, their mobilization, and the achievement of full compliance with material and moral incentives based on the results of work and the quality of work.

Current analysis is carried out during debriefing economic activity, the results are used to solve control problems.

The peculiarity of the methodology of the current analysis is that the actual performance results are evaluated in comparison with the plan and data of the previous analytical period. There is a significant drawback in this type of analysis - the identified reserves are forever lost opportunities for increasing production efficiency, since they refer to the past period.

The current analysis is the most complete analysis financial activities, which incorporates the results of operational analysis and serves as the basis for prospective analysis.

Operational analysis is approximated in time to the moment of commission business transactions. It is based on primary (accounting and static) accounting data.

Operational analysis is a system of daily study of the fulfillment of planned targets in order to quickly intervene in the production process and ensure the efficiency of the enterprise.

Operational analysis is usually carried out according to the following groups of indicators:

ü shipment and sale of products;

ü use work force,

ü use production equipment and material resources;

ü cost;

ü profit and profitability;

ü solvency.

During operational analysis, research is carried out natural indicators, relative inaccuracy is allowed in the calculations, since there is no completed process.

Prospective analysis is the analysis of the results of economic activities in order to determine their possible values in future.

By revealing a picture of the future, perspective analysis provides the manager with a solution to the problems of strategic management.

In practical methods and research, the tasks of prospective analysis are specified by: objects of analysis; performance indicators; the best justification for long-term plans.

Prospective analysis as intelligence of the future and the scientific-analytical basis of a long-term plan is closely related to forecasting, and such an analysis is called forecasting.

1.3. Classification of methods and techniques of financial analysis

The basis of any science is its subject and method.

The method of financial analysis is understood as a dialectical way of approaching the study financial condition and financial processes in their formation and development.

TO characteristic features method include: the use of a system of indicators, identifying and changing the relationship between them.

In the process of financial analysis, a number of special methods, techniques are used and certain tools are used.

Methods of applying the methods of financial analysis can be divided into two groups: traditional and mathematical (quantitative).

The main methods used for financial and economic analysis are the use quantitative methods. Their classification can be presented in the following way:

Statistical methods, including:

ü method statistical observation– recording information according to certain principles and for certain purposes,

the method of absolute and relative indicators(coefficients),

ü method for calculating averages - arithmetic averages, simple, weighted, geometric,

ü method of time series - determination of absolute growth, relative growth, growth rates, growth rates,

ü method of summary and grouping economic indicators on certain grounds,

ü method of comparison - with competitors, with standards, in dynamics,

ü method of indices - the influence of factors on the compared indicators,

ü method of detailing,

the graphic methods.

The simplest method is comparison, when the financial indicators of the reporting period are compared either with planned indicators or with indicators for the previous period (basic). When comparing indicators for different periods it is necessary to achieve their comparability, i.e. indicators should be recalculated taking into account the homogeneity of constituent elements, inflationary processes in the economy, assessment methods, etc.

The next method is grouping, when indicators are grouped and tabulated. This makes it possible to carry out analytical calculations, identify trends in the development of individual phenomena and their relationship, factors that affect the change in indicators.

The chain substitution or elimination method consists in replacing a single reporting indicator with a base one. At the same time, all other indicators remain unchanged. This method allows you to determine the influence of individual factors on the total financial indicator.

Accounting methods, including:

ü method double entry,

ü method balance sheet,

o other methods.

Economic and mathematical methods, including:

methods of elementary mathematics,

the classical methods mathematical analysis– differentiation, integration, calculus of variations,

ü methods of mathematical statistics - the study of one-dimensional and multidimensional statistical aggregates,

ü econometric methods - statistical estimation of the parameters of economic dependencies,

ü methods of mathematical programming - optimization, linear, quadratic and non-linear programming, block and dynamic programming,

ü methods of operations research - game theory, scheduling theory, methods of economic cybernetics,

heuristic methods,

ü methods of economic and mathematical modeling and factor analysis.

Most often, when conducting financial analysis, statistical and accounting methods are used. IN Lately factor analysis of the financial and economic indicators of an enterprise based on the use of economic and mathematical methods has become widespread.

Many mathematical methods: correlation analysis, regression analysis, and others entered the circle of analytical developments much later.

The methods of economic cybernetics and optimal programming, economic methods, methods of operations research and decision theory, of course, can be directly applied in the framework of financial analysis (see Figure 1.3.).

The management process is the activity of management bodies and personnel to influence the management object using selected methods to achieve the intended goals. The management process has common features with the processes occurring in social system. It is determined by the objective laws of the functioning and development of this system and at the same time, to a certain extent, depends on subjective factors.

Distinguish:

methodological content management process, which involves the allocation of naturally following stages, reflecting how common features labor activity person, so specific features management activities. Based on this, the management process can be represented as a sequence of four main stages: goal setting, situation assessment, problem definition, management decision;

The methodological content of management involves the presentation of the management process in the form of a sequence of its four stages: defining the goal, assessing the situation, defining the problem and finding a solution to the management decision (Fig. 13).

^ The goal is the manager's idea of ​​what the system he manages should be like, that is, it is an ideal image of the desired, possible and necessary state. The management process begins with understanding, defining and setting the goal of the impact. The category "goal" means the planned result, acting as a unity of the desired and the possible.

^ Situation is the state of the controlled system, estimated relative to the goal. The situation is characterized by a set of factors taken into account, measured indicators (variables) and their assessment. The state of the system can never be identical to the goal. Therefore, there are always situations that need to be evaluated.

^ A problem is a contradiction between the desired (goal) and reality (situation). To resolve it, to bring the system closer to the goal, an act of influence is necessary. The contradiction, on the resolution of which the influence should be directed, is the problem. Without defining the problem, no managerial decision is possible.

^ Management decision as the final stage of the management process is finding ways to solve the problem and organizational work on its practical solution in a managed system. Solution is final stage control process, its connection with the production process, the impulse of the influence of the control system on the controlled one.



· functional content of the process management, which manifests itself in a large-scale sequence and preference for the implementation of the main management functions. There are stages: planning, organization, control and regulation. The functions of stimulation and training are carried out by the stages of management;

· The functional content of the management process is manifested in a large-scale sequence and preference for the implementation of the main management functions. Here we can distinguish the following forms of manifestation of a purposeful impact on groups of people (Fig. 16):

planning, forecasting - the development and setting of goals and objectives in the field of production management, as well as the determination of ways and means of implementing plans to achieve the goals set;

· ^ organization - the creation of new and streamlining of functioning organizational structures of management as elements of the process of implementing plans;

· ^ coordination, regulation - ensuring the necessary coordination of people's actions as an element of the process of implementing the plans;

· ^ stimulating, activating - encouraging people to act, providing for the improvement of the efficiency of the management system as an element of the process of implementing plans;

· ^ control, analysis, accounting - systematic monitoring of people's activities to identify deviations from established norms, rules and requirements in the process of implementing plans.

economic content of the process management, embodied in the following stages: the establishment of economic needs, the assessment of the availability of resources, the distribution of resources, the use of resources;

The management process also has an economic content. It

due to the fact that the use of production resources finds its expression in the management process - from assessing their availability to turning into a product. Proceeding from this, the economic content of the management process can be represented as the stages of the use of resources, the movement of funds, which are carried out by labor in a controlled system.

The economic content of the management process is manifested during the following stages (Fig. 14):

^ establishment of economic needs;

^ assessment of the availability of resources;

Resource allocation;

Resource usage.

social content of the process management, revealed by the role of a person in its implementation, since the subject and object social management there is always a person;

Each stage of this process (goal-setting, assessment of the situation, definition of the problem, adoption of a managerial decision) requires the indispensable participation of a person.

organizational content of the management process, which manifests itself in the sequence of using organizational levers of influence: the stages of regulation, regulation, instruction, responsibility;

The organizational content of the management process is manifested in the sequence of using organizational levers of influence - stages (Fig. 15):

^ regulation (regulation - a set of rules, regulations that determine the procedure for performing work);

Rationing - an indicator characterizing the relative value (degree) of the use of tools and objects of labor, human labor, Money etc., their spending per unit of production, area, weight, etc.;

^ instructing - the process of explaining the order and method of performing any work or action;

^ indications of the measure of responsibility for non-fulfillment or incorrect fulfillment of the assigned work.

information content of the management process, consisting in the execution sequence information works: stage of information search, acquisition of information, information processing, information transfer (91).

The information content of the management process is manifested in the sequence of work in the management process at the following stages (Fig. 17):

Search for information;

Acquisition of information;

Data processing;

Transfer of information.

Control process properties. The management process has specific properties, which reflect its features (Fig. 18).

The property of variability (dynamic) manifests itself in a constant change in the management process in its direction, issues, nature of implementation, as well as in the dynamics of the interaction of its various stages and operations. The control process moves from one stage of the control system to another, carried out in various interactions of control links.

stability property manifests itself in the emergence in the process of management and the corresponding consolidation of certain channels for its implementation. They form the natural structural basis of the management system, which is fixed in the organizational acts of its stabilization and serves as a system-forming factor in the management process. Thanks to this property, the actual control system is formed, which is a set of stable connections of the control process between the links that carry it out.

^ Continuity property the process of management can manifest itself in different ways depending on the level of management, the characteristics of the production process itself (whether it is a single, serial, mass, etc.). But the very essence of the named property does not change from this.

^ Discrete property complements the property of continuity and in a certain sense is opposite to it. It manifests itself in the fact that the management process proceeds unevenly, at first, as it were, accumulating the potential for impact when setting a goal, assessing the situation, defining a problem, and then turning into an impulse for active organizational work at the solution stage. This property reflects the specifics of managerial activity and does not negate the need for a uniform rhythm of work.

^ Sequence property. As noted above, the management process cannot be built according to its stages otherwise than in the sequence of goal, situation, problem, solution, and each of these stages is mandatory. For example, if a decision is made only on the basis of the management goal, without sufficiently careful consideration of the current state of affairs, real working conditions, prevailing circumstances, then such a management process cannot be effective, because in this case the decisions turn out to be either erroneous, or premature, or simply voluntaristic. Another extreme is also possible, when insufficient attention is paid to goal setting in the management process. In this case, decisions are developed mainly on a situational basis, without sufficient understanding of the goals they pursue, therefore they are not effective enough, often contradictory, devoid of perspective and long-term orientation. The goal systematizes decisions, gives them a common direction and perspective; the situation determines the reality and practical significance of the decision; a clear statement of the problem ensures its concreteness and effectiveness. Each of the stages of the management process is mandatory, as well as the sequence of their implementation.

^ Cyclic property. Each act of influence ends with the transition of the controlled system to a new state. This necessitates (depending on what kind of state it is) either setting a new management goal, or adjusting, supplementing and clarifying the goal, for the achievement of which it is necessary new act impact. The control process is repeated anew, its new cycle is carried out.

Understanding the properties of the control process has great importance in successful solution all the problems of its improvement, increasing the efficiency of enterprise management.

The management process from the content side may look like this (Fig. 8.3.1.):

methodological content,

functional content,

economic content,

organizational content,

social content

Methodological content of the management process involves the allocation certain stages, reflecting both the general features of a person’s labor activity and the specific features of managerial activity Stages characterize the sequence of qualitative changes in work in the management process, being stages of internal development impact in every act of its implementation

Stage - it is a set of operations (actions) characterized by qualitative certainty and homogeneity and reflecting the necessary sequence of their existence.

The management process can be represented as a sequence of the following steps

goal setting (goal setting)

Assessments of the situation

Problem definitions,

Development of a management decision.

Let's reveal the step-by-step sequence of the management process clearly (Fig. 8.3.2).

Rice. 8.3.2.

Target This is the manager's idea of ​​what the system he manages should be like. In the scientific definition, it can be formulated as an ideal image of the desired, possible and necessary state of the system. The management process begins with setting the goal of the impact. If it is a consciously implemented process, purposeful and expedient, it can only begin with understanding, defining and setting the goal of the impact.

Situation is the state of the controlled system, evaluated relative to the goal. Under the situation it would be wrong to understand only a deviation from the program or conflict cases of work. Management is carried out regardless of whether there is a deviation or not, whether the situation is conflict or non-conflict. The state of the system can never be identical to the goal, therefore, there is always a situation.

The difference between the situation and the goal, as a rule, includes many contradictions. The act of influence is necessary to resolve these contradictions, to bring the state of the system closer to the goal. But this is only possible if we find the leading contradiction, the resolution of which will lead to the resolution of all the others.

Problem- this is the leading contradiction of the situation and the goal, to the resolution of which the impact should be directed. Without defining the problem, a managerial solution is impossible.

Management decision- this is finding ways to solve the problem and organizational work to implement the solution in a managed system. It is the final stage of the management process, its connection with the production process, the impulse of the influence of the control system on the controlled one.


Functional content of the management process. It manifests itself in a large-scale sequence and preference for the implementation of the main management functions. The following steps can be distinguished here:

Planning;

Organization;

Motivation;

Control.

The leadership function is carried out through these stages.

Economic content of the management process. It is due to the fact that the management process finds its expression in the use of production resources - from assessing their availability to turning into a product. Proceeding from this, the economic content of the management process can be represented as stages in the use of resources, the movement of funds, which is carried out by labor in the managed system, but is determined by the activity of the management system. The economic content of the management process can be expressed in the following steps:

Establishment of economic needs;

Assessing the availability of resources;

Resource allocation;

Resource usage.

Organizational content of the management process. It manifests itself in the sequence of using organizational levers of influence in stages:

regulation;

Rationing;

Instructions;

Responsibility.

Each act of influence implies that the leader must clearly formulate the task (what needs to be done). This is a regulation that may be different in duration. Next, you need to set their allowable deviations. These are the standards. Then it is determined how best to perform the task, what to use, how to be guided, etc. This is instruction. Each task should include an indication of the measure of responsibility for non-fulfillment of it or incorrect fulfillment.

In a multi-level management system, the organizational content of the management process is also manifested in the order of interaction between various links and levels of this management system. The order of interaction is determined by the nature of the specific goal, the peculiarities of the situation, which does not allow us to build a general scheme of organizational interaction between the links and steps of the system. It is different for each specific act of influence.

The social content of the management process reveals the role of man in its implementation. Each stage of the management process involves the indispensable participation of a person. At the same time, the management process requires mechanization and automation of its operations. Most suitable for use modern technology are the stages of assessing the situation, searching for a problem and developing solutions, i.e. those stages, the implementation of which largely depends on the processing of information.

Consequently, the social content of the management process can be represented as a sequence of purely human and man-machine operations. With any degree of mechanization of managerial work, the management process begins and ends with purely human activity.

The relevance of the issue of the stages of the management process is due to the fact that it runs like a red thread through all the activities of the organization. Efficiency can be compared with hours. A well-oiled and clear mechanism will lead to the planned result. At the same time, a good management system is characterized by flexibility - the ability to adapt to new conditions.

The essence of management

Management refers to the management of an object or subject (person). Management as a process is a set various kinds activities, coordination, maintenance of order necessary for the successful operation of the enterprise, the achievement of goals and development.

The management process includes the solution of a tactical and strategic task:

  • the task associated with tactics requires maintaining the harmony, integrity and effectiveness of the elements of the managed object;
  • strategy implies development, improvement and positive change of state.

Characteristics of management processes

The management process is continuous and cyclical. It consists of managerial labor, subject, means and final product. The management of any object is associated with the periodic repetition of individual stages of work. These may be the phases of collecting and analyzing data, developing an organization for its implementation.

The technology of the management process is being improved along with the development of the organization. If the leader is late in making decisions, then the management process becomes chaotic, inertial.

A closed sequence of management actions that are repeated to achieve goals is called the management cycle. The beginning of the cycle is the identification of the problem, the result is the achievement of a working result. Periodicity management processes helps to find common patterns and principles for organizations of different profiles.

Management principles

The foundations of management processes are expressed through fundamental principles. They are objective and consistent with the laws of management. List general principles management, which can be found in textbooks, is not small. Among them are:

  • purposefulness;
  • feedback;
  • information transformation;
  • optimality;
  • perspective.

The formation and operation of the management system is based on several other principles.

Division of labor

Management functions are separated from each other and become the basis for the management structure. There are departments, teams that perform different, but common types of work.

Consolidation of functions

Combination of operations in managerial functions. Relationship between the functions of governing bodies and the internal structure.

Centrism and independence

The management process and organizational structure remain centralized and independent of the external environment.

Submission in the control system

The information flow links the higher, middle and lower levels of management by steps.

The implementation of the principles contributes effective unification management functions, strengthening ties at all levels of management bodies.

Management functions

The professional activities of managers are gradually reflected in managerial functions.

Grouping functions

The management process includes activities

General (universal) functions

Planning, implementation of forecasts, coordination, organization, control, accounting function and others. Contribute to the development, improvement and interconnection of management processes.

Special Features

Administration, personnel management, motivation. As tools for common functions They help organize productive activities.

Secondary functions

Maintenance of management processes for the successful functioning of all

According to the nature of the activity, the functions used in various fields associated with production, economic part, economy, technology.

Henri Fayol divided the management functions of an industrial organization into 6 groups: administrative, commercial, production, accounting, insurance and accounting activities.

Stages of the management process

Each managerial action and decision is accompanied by the unity of information, goals, society and other aspects. The essence of management reflects which can be represented as a set of stages.

The management process includes stages that alternate continuously.

In addition to the above stages, the management process includes actions to implement a management decision.

7 stages of the personnel management process

Management tasks in the field human resources varied. The process of personnel management consists of seven stages.

  • Planning staffing for all functions of the enterprise.
  • Recruitment of personnel, formation personnel reserve, selection and hiring.
  • Labor motivation. Creation of material ( wage, bonuses) and an intangible system of motivation for the formation of a stable team.
  • The system of adaptation and career guidance of employees. As a result, everyone must quickly get to work, know corporate goals, understand the essence and requirements for their activities.
  • Evaluation of employees and work. Assessment of knowledge, skills, skills for effective work. The system for evaluating the work of each and informing the team as a whole.
  • Relocation, career planning, staff rotation.
  • Training of staff to replace leaders. Raising the qualifications of managerial employees.

An effective personnel management process is impossible without the development and enhancement of the professional potential of workers. This factor becomes decisive in production and labor productivity.

Project management

Project management processes are a collection of functions and defined activities.

The entire project and each contractor can be evaluated using a number of indicators. This is the volume, period and quality of the work performed in accordance with the deadlines, the amount of invested resources (material, financial), the staffing of the project team, the expected level of risk.

Project management processes are associated with the following tasks:

  • formulating the goals of the project;
  • search and selection of solutions for the implementation of the project;
  • creation of structure (team of performers, resources, timeline and budget);
  • connection with the external environment;
  • managing a team of performers and coordinating the progress of work.

Information management

Information is a collection of knowledge, information about an event, fact, phenomenon or process. In production management, information becomes a necessary means of communication, communication between employees.

The great importance of information in the management system is associated with its universality. It is not only the subject and product of managerial work, but also a collection of data on the state of the management system, internal and external environment.

Information management processes are the stages of collecting, transmitting, transforming, processing and applying information. Storage and destruction of the information base are distinguished as separate processes.

Management of risks

Risk management in any company is not a one-time event, but an ongoing necessity. Risk management has become a stage of business management, without which it is impossible to make a profit and achieve goals. includes five action steps.

In practice, these processes are not always performed in this order or can be performed simultaneously.

The overall picture needs to be completed feedback for each of the stages, meaning a return, if necessary, to the passed stage. The final stage is related to the conclusions and the final assessment. The results should be used when working on assessing and minimizing risks in the future.

Production technology management

Depends on organizational structure, which is presented at modern enterprises in three versions.

  • The centralized method of management involves the concentration of functions in departments. In production, in fact, there is only a line management. Therefore, centralization is applicable only in small production.
  • Decentralization - the structure of the management process is associated with the transfer of all functions to the shops. Workshops become partly independent units.
  • The combination of centralization and decentralized system is used by most manufacturing enterprises. Operational issues are resolved in workshops or bureaus, while management methods and quality control remain with the management departments. The workshops have their own administrative apparatus and conduct the entire technological process.

Financial management

The financial management system should be present even in a small company and consist not only of accounting. The management process includes five areas of financial work.

Business process control

Helps identify possible cash losses

Creation of the finance department

The financial structure and allocation of financial departments is a clear distribution of responsibility, effective control cash flows.

Controlling the movement of money and goods

Carried out with the help financial plan cash flows.

Implementation of management accounting

It is implemented after the development of indicators to assess the state of finances, the effectiveness of departments.

budget management

The management process includes financial departments based on analytical information.

Analysis of the management process

The main purpose of management analysis is to provide management with information to make informed decisions. It includes three areas of analysis:

  • retrospective (examines information about past events);
  • operational (analysis of the current situation);
  • prospective (short-term and strategic analysis of a possible situation in the future).

Improving the management system

The process of improving the management system is carried out on the basis of the analysis of management data, accounting. To assess its effectiveness, it is necessary to calculate a number of coefficients: controllability, level of labor automation, labor efficiency, economic efficiency management, management effectiveness, labor productivity.

Improving the management system is an inevitable process for a successful organization. At this stage, the management process includes, for example:

1) audit of the management system;

2) verification of compliance with the law, international standards, recommendations of the Bank of the Russian Federation;

3) development of measures to improve the management system and update internal documentation;

4) cooperation of the board of directors with shareholders and the formation of proposals.

The current state of society and the economy contributes to the rethinking of management and managerial professionalism. For the manager, active work on the development of personnel, the main resource of the enterprise, becomes relevant. A successful manager is able to look to the future, be flexible in making decisions in the face of complete unpredictability of the external environment.