Controlling as a сompany management concept
The author defines contemporary concepts of business management. It perceives it as a system for planning, controlling, collecting and processing information. Based on his own experience in business practice, and with the theoretical background in management science, he suggests the implementation o...
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| Цитувати: | Controlling as a сompany management concept / H. Dźwigoł // Економічний вісник Донбасу. — 2017. — № 3 (50). — С. 142-146. — Бібліогр.: 17 назв. — англ. |
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irk-123456789-1309332018-03-09T03:02:39Z Controlling as a сompany management concept Dźwigoł, H. Management The author defines contemporary concepts of business management. It perceives it as a system for planning, controlling, collecting and processing information. Based on his own experience in business practice, and with the theoretical background in management science, he suggests the implementation of a modern management process taking into account the principles of control. The author presented advantages of the implemented controlling (viewed from the methodological point of view), with a consideration given to a series of analysis- and project-related works that were defined in three stages. Автор визначає сучасні концепції управління бізнесом. Управління розглянуто як система планування, контролю, збору і обробки інформації. Ґрунтуючись на власному досвіді в діловій практиці, а також на теоретичному досвіді в галузі управління наукою, автор пропонує впровадити сучасний управлінський процес з урахуванням принципів контролю. Представлено переваги реалізованого контролю (з методологічної точки зору) з урахуванням ряду аналітичних та проектних робіт, які були визначені в три етапи. Автор определяет современные концепции управления бизнесом. Управление рассмотрено как система планирования, контроля, сбора и обработки информации. Основываясь на собственном опыте в деловой практике, а также на теоретическом опыте в области управления наукой, автор предлагает внедрить современный управленческий процесс с учетом принципов контроля. Представлены преимущества реализованного контроля (с методологической точки зрения) с учетом ряда аналитических и проектных работ, которые были определены в три этапа. 2017 Article Controlling as a сompany management concept / H. Dźwigoł // Економічний вісник Донбасу. — 2017. — № 3 (50). — С. 142-146. — Бібліогр.: 17 назв. — англ. 1817-3772 http://dspace.nbuv.gov.ua/handle/123456789/130933 338.24:330.33 en Економічний вісник Донбасу Інститут економіки промисловості НАН України |
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Management Management |
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Management Management Dźwigoł, H. Controlling as a сompany management concept Економічний вісник Донбасу |
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The author defines contemporary concepts of business management. It perceives it as a system for planning, controlling, collecting and processing information. Based on his own experience in business practice, and with the theoretical background in management science, he suggests the implementation of a modern management process taking into account the principles of control. The author presented advantages of the implemented controlling (viewed from the methodological point of view), with a consideration given to a series of analysis- and project-related works that were defined in three stages. |
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Article |
| author |
Dźwigoł, H. |
| author_facet |
Dźwigoł, H. |
| author_sort |
Dźwigoł, H. |
| title |
Controlling as a сompany management concept |
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Controlling as a сompany management concept |
| title_full |
Controlling as a сompany management concept |
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Controlling as a сompany management concept |
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Controlling as a сompany management concept |
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controlling as a сompany management concept |
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Інститут економіки промисловості НАН України |
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2017 |
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Management |
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| citation_txt |
Controlling as a сompany management concept / H. Dźwigoł // Економічний вісник Донбасу. — 2017. — № 3 (50). — С. 142-146. — Бібліогр.: 17 назв. — англ. |
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Економічний вісник Донбасу |
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AT dzwigołh controllingasasompanymanagementconcept |
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2025-07-09T14:29:54Z |
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1837180016559915008 |
| fulltext |
H. Dźwigoł
142
Економічний вісник Донбасу № 4(50), 2017
.
UDC 338.24:330.33
H. Dźwigoł,
Dr. Hab. (Economics),
Silesian University of Technology
Zabrze, Poland
CONTROLLING AS A COMPANY MANAGEMENT CONCEPT
Introduction
In Europe, the system of control-related manage-
ment of companies appeared in 1950s in American busi-
nesses. The system was implemented mainly in Ger-
many and France. In Poland controlling was introduced
late in 1980s, since the companies of that time, run un-
der the planned economy system (the latter being a com-
mand and allocation economy in character), simply did
not need the said tool. All that changed with the outset
of the market economy. In order to stay afloat in the
market and improve their competitive edge, the compa-
nies started to modify their management systems.
The challenge in question could have been met
thanks to the establishing of a base of data and methods
necessary to make proper strategic decisions [Jędralska
2003, p. 48].
Numerous decisions are made within the company;
they may refer to such subjects as: marketing, sales, or-
ganisational resources, human resources, financial re-
sources, production, information resources, material re-
sources. Controlling may encompass the above-men-
tioned business activities, allowing the executives to
make proper decisions of operational and strategic char-
acter.
Controlling is a management concept that reflects
all management functions: planning, organising, moti-
vating, and reviewing [Lew 2004, p. 15].
The idea of controlling is to establish a logical sys-
tem which will help to make proper decisions. It is pos-
sible thanks to its well-structured links between particu-
lar elements of the companies, being involved in the
economic activity expressed in financial, economic, or-
ganisational and technical contexts.
One can therefore assume that controlling is a line
of thought and action, being reflected in the form of de-
cision-making procedures carried out by particular
executive units of the company [Marciniak 2004, p. 13;
Miśkiewicz 2017, p. 28 et. seq.].
Controlling may involve various areas of business,
helping the executives take proper decisions of opera-
tional and strategic character. It is a management con-
cept that reflects all management functions: planning,
organising, motivating, and reviewing. Being a system
of co-ordinated management of a networked organisa-
tion, controlling provides for establishing and fulfilling
of common or individual aims of its participants. The
system, being satisfactorily rational, reflects the added
value over a long-term period.
Controlling uses certain procedures and data de-
rived from the accounting system. As an information
system operating in the company with regard to its plan-
ning and directing, controlling significantly resembles
accounting, and the management accounting in particu-
lar. The controlling and accounting share the same the-
oretical background. They need to co-operate, since
each of them has its own tasks to be performed in the
company.
In the organisation- and management-related sys-
tem of the company, which implements the controlling
principles, the management functions must be properly
integrated and co-ordinated; otherwise the system will
not be able to properly operate and support the decision-
making process, with a consideration given to signs
coming from the inside of the company, as well as its
surrounding environment.
The implementation of controlling into the com-
pany requires an adjustment of the company’s organisa-
tional structure to its new tasks. One should not forget
about a proper location of the Controlling Department
or of a controller in the organisational structure. The
higher the location in the organisational structure, the
greater the effectiveness of controlling.
Information is a basic precondition for the design
of controlling. It should be comprehensible, credible and
accessible at due time. Basic indicators, focussed on re-
sults, should be currently calculated and analysed, in or-
der to provide for an effective management of the com-
pany. Financial indicators should be supplemented with
non-financial ones, so that one may achieve a compre-
hensive view on weaknesses and strengths of the com-
pany.
The purpose of the present article is to underline
the importance of controlling, viewed as a concept of
management in contemporary companies. The author
has elaborated and implemented the controlling and
budgeting systems in numerous companies and public
financial entities. He held a post of a Vice-President in
the Polish Society of Controlling. He has written several
dozen papers on the subject, published in Poland and
abroad.
Management
H. Dźwigoł
143
Економічний вісник Донбасу № 4(50), 2017
1. Functions of controlling in the management
process
The performance of tasks and accomplishment of
anticipated objectives within the scope of controlling are
to provide the companies with opportunities to survive
and improve their competitive edge in the long-term
perspective. The identification of controlling functions
should be preceded by the determination of scopes and
activities performed under comprehensive functions of
management. Controlling being, as an information sys-
tem, a tool for planning, organising and reviewing,
should fulfil numerous functions; it integrates, among
others, the following aspects: planning, organising, mo-
tivating, reviewing.
Controlling supports the decision- making process
in the company through: activity planning, managing
and reviewing of achieved results, informing, motivat-
ing.
In the organisation- and management-related sys-
tem of the company, which implements the controlling
principles, the management functions must be properly
integrated and co-ordinated; otherwise the system will
not be able to properly operate and support the decision-
making process, with a consideration given to signs
coming from the inside of the company, as well as its
surrounding environment. A comprehensive use of con-
trolling in the company reorganisation process should
also take into account the “human capital” present in the
company, who, as long as being active and well-in-
formed, is able to ensure that all above-described func-
tions of controlling may be fulfilled. Proper motiva-
tional system allows for the employees to remain in-
volved in the performance of common goals. Thus, the
staff participate in the determination and accomplish-
ment of tasks of companies.
Controlling makes use of certain procedures and
data from the accounting system. As an information sys-
tem, operating in the company within the scope of plan-
ning and reviewing, controlling and accounting have nu-
merous common points. Controlling employs the analy-
sis of the most sensitive areas of the company
[Marciniak 2004, p. 13]. However, controlling puts an
emphasis on managing the company, which is explicitly
non-existent in the management accounting. The sys-
tems of management accounting and controlling have a
lot in common.
Theoretical backgrounds of these areas of science
are the same. The areas need to co-operate with each
other, as each of them has its own role to play.
2. Types of controlling
With regard to the timeline for setting targets and
making decisions, one may distinguish strategic and
operational controlling. The strategic controlling in-
volves activities aimed at providing the company with a
long-term operation, thanks to prior adjustment of the
company to requirements of the business environment.
Decisions taken within the scope of strategic controlling
result from general intentions and aims defined by the
company’s board of directors.
The following elements are the most frequently
quoted tasks of strategic controlling, to be found in the
source literature [Lichtarski 2005, ps.35-38]:
• reviewing and analysing information derived
from internal and external environments,
• establishing aims and long-term tasks, carrying
out a study of their feasibility,
• dividing long-term tasks into operational aims;
checking their correctness,
• creating a system of information flow, support-
ing the decision-making process of the lower-level ma-
nagers,
• monitoring and carrying out a prior assessment
of strategic tasks, along with an analysis of potential op-
portunities and threats,
• identifying deviations,
• putting forward remedies and corrective ac-
tions.
Another, frequently cited division criterion is the
function-related systematics of controlling, often re-
ferred to as processual controlling. The said controlling
relies on various functions performed by particular cells
in the company. [Jędralska 2003, p. 48] Such a division
criterion is connected with the scope in which control-
ling is used in various areas of organisational structures.
One can distinguish here: production controlling, logis-
tics, marketing and sales controlling, HR controlling, fi-
nancial and project-related controlling, R&D control-
ling.
3. Stages of controlling in the company
S. Nowosielski and R. Marczak [Nowosielski, Mar-
czak 1996, p.109] claimed that controlling, viewed from
the methodological point of view, should require to im-
plement a series of analysis- and project-related works
that may be defined, in details, in three stages:
Stage I: preliminary findings related to:
• the acquisition of top executives’ approval for
the very basic idea of a new management system, which
system significantly undermines deeply-rooted and
proven methods of taking decisions,
• the determination of main targets set on control-
ling, which targets are to be fulfilled in economic cen-
tres,
• the creation of an implementation team,
• the preparation of the company’s staff to face
new organisational challenges, through a series of train-
ing courses aimed at informing the employees of the or-
ganisational matters, and the operation of controlling as
a system based on a decentralised organisational struc-
ture of the company,
H. Dźwigoł
144
Економічний вісник Донбасу № 4(50), 2017
• the critical analysis of ongoing solutions, which
analysis provides two types of information on the com-
pany: „hard area” (structures, methods, procedures,
techniques) and „soft area” (attitudes of the executives
and the employees, their systems of values, opinions of
trade unions).
Stage II: designing organisational changes re-
lated to:
• the determination, in a detailed way, of aims,
both strategic (elaboration and implementation of a sys-
tem oriented towards decision-making processes) and
operational ones (e.g. elaborating cost budgeting sys-
tems, activity monitoring, etc.),
• the general concept of the controlling system, in
compliance with the following sequence:
• aims => tasks => methods => procedures => in-
struments => documents,
• a preliminary assessment and verification of so-
lutions during a training session. The training session
should involve unit managers and their deputies, playing
active roles in the process of implementation and subse-
quent exploitation of a new system,
• acceptance of the concept by the company’s
board of directors,
Stage III: implementation aimed at:
• preparing for the implementation, that involves
preparing detailed principles, documents on planning
and settlement operations, and implementation sche-
dules, based on priorly accepted and approved solutions,
• correcting solutions during the system opera-
tion, provided that at the first stage the operation of con-
trolling has no payroll-related consequences to mana-
gers and employees. Combining assessment factors with
the payroll system is performed in compliance with the
old rules. That will certainly be changed in future, when
new “game rules” are accepted.
The main purpose of the actions should involve the
opportunity to make use of the company’s present infor-
mation resources (located in the IT sources) for the sake
of the employment of the controlling method. Equally
important is to modify and extend the information re-
sources so that one is able to gradually extend the appli-
cation of controlling-related techniques and tools.
4. Budgeting in the company
It is becoming necessary to separate responsibility
centres from the company, which centres feature de-
fined competencies and tasks, while using budgeting
mechanisms.
Maintaining a responsibility account results from
the division of work as to managerial functions per-
formed in the company. The implementation of respon-
sibility centres allows to effectively use one’s economic,
staff and organisational potential, which, in turn, con-
tributes to a more effective operation of the company.
Budgeting makes use of a database acquired during
the exploitation of the accounts of costs, particularly
with regard to volumes and structures of costs in parti-
cular organisational units and of factors that influence
their levels. This is a method of a current management
of the company, determining the rules for planning and
using of financial means in order to effectively perform
production-related tasks.
The budget may be described as an action plan ex-
pressed in natural and value-related units, with a special
emphasis on means for its performance and on a person
responsible for its execution [Sierpińska, Niedbała,
2003, p.17].
Moreover, budgeting allows to delegate decision-
related powers and responsibilities to the lower levels of
the management. It also allows to maintain a common
course of action for particular organisational cells.
An essential element of the budgeting process is
the controlling of tasks being performed. Controlling in
question is a process of constant review whether predic-
tions turn out to be compliant with the economic reality,
whether these two are coherent. Controlling allows to
distinguish any deviations in the economic process and
to remove them promptly.
5. Implementation of controlling
in the company
In the company, of equal importance are manage-
rial posts responsible for actions aimed at conquering
new markets or actions covering the design of a new
product or those that are involved in the performance of
repeated functions.
Fundamental factors of basic budgeting are sepa-
rated areas of the company, being known as responsibi-
lity centres (cost centres, profit centres). In modern com-
panies, the responsibility centres should be managed by
managers who have at their disposal a defined scope of
power and responsibility. The key issue is to provide for
an objective evaluation of the task performance.
The responsibility centre may be: a plant, depart-
ment, division, unit, or a separated part of the company’s
activity, provided that its manager was equipped with
decision-related powers, necessary to perform tasks.
The responsibility centre needs to have just one manager
and one scope of tasks to be performed. Should the
scopes be undefined and imprecise, and should they
overlap the scopes of other responsibility centres, then
there shall appear a dilution of responsibility, dualism in
the decision-making process, and eventually particular
areas of the company’s activity shall suffer.
The budgeting system in the company requires to
identify responsibility centres as to: costs, revenues,
profits and investments. The cost centre in the company
is characterised by the following features:
• it is the lowest in the hierarchy,
• it manages the incurrence of costs,
• it has no direct influence on the sales volume,
H. Dźwigoł
145
Економічний вісник Донбасу № 4(50), 2017
• it may involve centres of administrative costs
and other centres that are not directly connected with the
operational activity.
The decision-making scope of managers in cost
centres is limited to the powers to decide on production
volumes, quality of products or services, and to manage,
in a proper way, resources contained in the budget. The
assessment criterion related to the tasks performance in-
fluences the costs incurred in the said centres, i.e. the
ones that might be influenced by a manager of a given
centre. The basic feature of the cost centre is the oppor-
tunity to plan and inspect costs upon the performance of
tasks. Thus, our role cannot be limited to maintaining
the cost records, without the possibility to achieve ana-
lytical information from particular responsibility cen-
tres.
The profit centre in the company may be charac-
terised by the following features:
• it is located at the middle level of the budgeting
system structure; it manages the occurrence of costs and
earning of revenues,
• it does not affect the use of investment means,
• may encompass units responsible for sales and
production.
The profit centre may consist of a few cost centres.
The proper operation of the centre involves managing
its revenues. The centre manager should be entitled to
influence price policies, sales trends and volumes. The
effectiveness of the centre should be measured by the
difference between a value of net revenues and manu-
facturing costs of a product, service, i.e. operational
profit or gross profit and a net profit.
6. Advantages related to the implementation
of controlling
The advantages of the implementation of responsi-
bility centres in companies consist of the following ele-
ments:
• introduction and development of a planning,
controlling and managing system, dependent on results
achieved by a given entity,
• creation of a better information system in the
company,
• a stronger drive for employees and particular
teams to achieve positive results,
• a managerial awareness evolving around activ-
ities which bring about positive results on the one hand,
and which ensure cost-optimisation on the other hand,
• a better awareness as to cost-inducing reasons,
their necessity, and also opportunities to carry out opti-
misation activities,
• a reliable calculation of costs and results,
• a faster reaction to diagnosed weaknesses of the
company through the implementation of corrective ac-
tions or their elimination,
• a better motivation to achieve favourable re-
sults by joining the effects of the responsibility centre
with, e.g. remuneration systems,
• a faster decision-making process, a better co-or-
dination of actions in the decision-making process,
• a shorter circulation of information, through the
creation of a reporting system, adjusted to internal re-
cipients of a given centre,
• a better innovativeness and responsibility of
employees for the company’s actions,
• a greater involvement of the executives in the
direct decision-making process,
• a fast and effective provision of up-to-date in-
formation for the managers, and the acceleration of the
decision-making process,
• a greater transparency of process creating val-
ues in particular responsibility centres, and bonds be-
tween them,
Organisational units as responsibility centres shall
contribute to the shift of some competencies and entitle-
ments onto line managers. Therefore, the management
processes in the company are being decentralised. It is
thus possible to react more swiftly to the changes in the
company’s environment. Furthermore, the company
may be able to operate in a more flexible way, which
adds to its competitive advantage in the market.
Conclusion
The introduction of controlling into the companies
is becoming a dire necessity. Managing the company in
the conditions of a fierce competition is getting more
and more difficult, as it requires the co-ordination and
integration of particular economic links carrying out
their processes and projects within the scope of their ac-
tivities.
The implementation of controlling into the com-
pany brings about the decentralisation of decisions and
responsibilities; it thus fuels a demand for defined infor-
mation, the latter being a pillar of the proper manage-
ment.
In the controlling-related management process it is
extremely important to properly define the responsibil-
ity centre. Depending on the character of an activity, tar-
gets, tasks allocated to a given responsibility centre, one
should define assessment factors that take into consider-
ation various levels of decision-related independence
and complexity of its management process.
Separating from the company’s structure of centres
of responsibility for action results is a complex process
that requires a replacement of functional structures by
matrix and divisionalized ones.
Budgeting forces the executives to present aims
and enterprises in digits, e.g. revenues, costs, profits.
Information is a basic precondition for the design
of controlling. It should be comprehensible, credible and
accessible at due time.
H. Dźwigoł
146
Економічний вісник Донбасу № 4(50), 2017
Controlling is a tool that assists the management or
reorganisation processes; however, one should mention
here sources of uncertainties, such as: a proper selection
of gauges, volumes of acceptable deviations, volumes of
planning gauges.
The implementation of controlling into the com-
pany requires an adjustment of the company’s organisa-
tional structure to its new tasks. One should not forget
about a proper location of the Controlling Department
or of a controller in the organisational structure. The
higher the location in the organisational structure, the
greater the effectiveness of controlling.
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pińska M., Niedbała B., Controlling operacyjny w prze-
dsiębiorstwie, PWN, Warszawa 2003. 17. Vollmuth
H.J. Controlling. Planning, kontrola, kierowanie. Pod-
stawy budowy systemu controllingu. Agencja
Wydawnicza „Placet”, Warszawa 2007.
Джвігол Х. Контролінг як концепція управ-
ління компанією
Автор визначає сучасні концепції управління
бізнесом. Управління розглянуто як система плану-
вання, контролю, збору і обробки інформації. Ґрун-
туючись на власному досвіді в діловій практиці, а
також на теоретичному досвіді в галузі управління
наукою, автор пропонує впровадити сучасний
управлінський процес з урахуванням принципів
контролю. Представлено переваги реалізованого
контролю (з методологічної точки зору) з урахуван-
ням ряду аналітичних та проектних робіт, які були
визначені в три етапи.
Ключові слова: контролінг, бюджетування в
компанії, сучасні концепції управління, контроль
процесу.
Джвигол Х. Контроллинг как концепция
управления компанией
Автор определяет современные концепции
управления бизнесом. Управление рассмотрено как
система планирования, контроля, сбора и обработки
информации. Основываясь на собственном опыте в
деловой практике, а также на теоретическом опыте
в области управления наукой, автор предлагает
внедрить современный управленческий процесс с
учетом принципов контроля. Представлены преиму-
щества реализованного контроля (с методологиче-
ской точки зрения) с учетом ряда аналитических и
проектных работ, которые были определены в три
этапа.
Ключевые слова: контроллинг, бюджетирова-
ние в компании, современные концепции управле-
ния, контроль процесса.
Dźwigoł H. Controlling as a сompany manage-
ment concept
The author defines contemporary concepts of busi-
ness management. It perceives it as a system for plan-
ning, controlling, collecting and processing information.
Based on his own experience in business practice, and
with the theoretical background in management science,
he suggests the implementation of a modern manage-
ment process taking into account the principles of con-
trol. The author presented advantages of the imple-
mented controlling (viewed from the methodological
point of view), with a consideration given to a series of
analysis- and project-related works that were defined in
three stages.
Keywords: controlling, budgeting in the company,
modern management concepts, process control.
Received by the editors: 18.11.2017
and final form 22.12.2017
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