Control instruments in companies - The inevitable distribution of the overall tasks of a company among many employees makes control necessary. Sources of error in the gears of a company can lead to severe damage.
The task of the control is to check the work processes implemented on the basis of the decisions and planning with the help of the organization to see whether they agree with the desired results. Specifically, this means comparing the planned values with the actual values achieved.
Internally, one works mainly with target / actual comparisons, in which the planned figures are compared with the actual figures. The control is only effective when the identified deviations are analyzed for their causes. The deviations can have various reasons: human errors, defective material, faulty or incorrect material resources and errors in the organization.
Großunternehmen installieren in der Regel eine Controlling department, die ständig damit befasst ist, die Ergebnisse betrieblichen Geschehens mit den Plan-Werten zu vergleichen, um daraus Schlüsse für die Zukunft abzuleiten. In diesem Sinne hat das Controlling mehr die Aufgabe der Steuerung des Betriebsgeschehens.
Another option, which is often used, is an audit department, which has the task of monitoring compliance with operating regulations, internal instructions and other rules. Banks in particular have this internal control instrument at their disposal.
Most companies are obliged to carry out controls by external auditors on the basis of the Accounting Directive Act. Auditors are experts who check the bookkeeping and balance sheet for compliance with the applicable regulations.
Most of the controls in day-to-day work flow within the framework of the employee-manager relationship. The supervisor has to control the fulfillment of the activities of his employees as part of his management task. Mistrust can reveal tensions.
The phrase “trust is good, control is better” is justified, but it must not lead to the individual employee feeling that he is being constantly observed. Cooperative managers therefore go over to part of the control in the sense of self-control, z. To delegate to the employees, for example, through checklists or schedules. As part of a trusting collaboration, this includes regular employee appraisals.