Cristina

TEMA 1: BASIC CHARACTERISTICS AND CONTROLLING ROLE IN MANAGEMENT
DEFINING THE CONTROLLING AND BASIC CHARACTERISTICS OF CONTROLLING
WHAT IS CONTROLLING? There are several definitions:
* Controlling is a process which occurs as a result of concerted joint efforts of management (individual or team) and the controller in order to achieve company goals. (Lukovic, T., Lebefromm, U).

*Controlling is steering wheel of all company activities towards realizing the goals of the company. (Lebefromm, U.)

* Controlling is selection and application of methods (techniques, tools, models, patterns of thought) and information for planning and control processes that take place on the basis of division of labor, as well as the overall coordination (harmonization) of these processes.(Ziegenbein, K.)

* Controlling is functions and management subsystem which is contributing to the efficiency and effectiveness of the work of management, increasing the ability of companies to adapt to internal and external changes, increases the vitality of the company and its market acceptance. (Osmanagić-Bedenik N.)

* Controlling is set of multidisciplinary skills required to bebased on data from numerous companies, but also outside of it, collected the optimal number of those that are necessary, and all managers who manage the company for good decision making. (Ocko, J., A. Švirig)
DIFFERENCES BETWEEN CONTROLLER AND MANAGER
RESPONSIBLE FOR TRANSPARENCY AS MANAGER TO WIN WITH:
- INFORMATION SERVICE
- SERVICE DECISIONS
-COORDINATION
-PLANNING
RESPONSIBLE FOR THERESULT AS:
- PROJECTS LIABILITY
- PRODUCT LIABILITY
- DEPARTMENT LIABILITY
As for:
STRATEGIC POSITION STATEMENT

P-O-S-L-C FRAMEWORK (PLANNING, ORGANIZING, STAFFING, LEADING, CONTROLLING)
Manager is as a pilot who fly to the goal. While the controller is as a manager’s copilot that they safely reach to the goal. Controller doesn’t control, he checks.
Between controlling and planning theratio is greater. All authors agree that planning is related to controlling
GRIFFINOV POLC FRAMEWORK (PLANNING, ORGANIZING, CONTROLLING, LEADING).
This is the American Model. Through inputs such as human, financial, physical and information resources, coupled with POLC get efficient and effective decision making.
POSDC FRAMEWORK (PLANNING, ORGANIZING, STAFFINF, DIRECTING, CONTROLLING).Planning and controlling are two separate functions of management, yet they are closely related. The scope of activities if both is overlapping to each other. Without the basis of planning, controlling activities becomes baseless and without controlling, planning becomes a meaningless exercise. In absence of controlling, no purpose can be served by. Therefore, planning and controlling reinforce eachother. According to Billy Goetz, " Relationship between the two can be summarized in the following points:
1) Planning preceeds controlling and controlling succeeds planning.
2) Planning and controlling are inseperable functions of management.
3) Activities are put on rails by planning and they are kept at right place through controlling.
4) The process of planning and controllingworks on Systems Approach which is as follows :
Planning    →    Results    →    Corrective Action
Planning and controlling are integral parts of an organization as both are important for smooth running of an enterprise.
5) Planning and controlling reinforce each other. Each drives the other function of management.
In the present dynamic environment which affects the organization, thestrong relationship between the two is very critical and important. In the present day environment, it is quite likely that planning fails due to some unforeseen events. There controlling comes to the rescue. Once controlling is done effectively, it give us stimulus to make better plans. Therefore, planning and controlling are inseperate functions of a business enterprise.
BASIC CHARACTERISTIC OF...