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Management Control In The System Of Information Support Of Business Activity

Table 1:

Strategic management control Operational management control
Aim of the control
Collection and synthesis of control data for completing the mission and strategic goals, monitoring the process of achieving them The formation of control data to achieve operational (medium and short term) goals
Concentration of attention of control entity
On external and internal environment On internal environment
The influence of factors on entrepreneurial activity
The influence of external factors of mega -, meso - and macroenvironment and internal factors of microenvironment is equal The influence of internal factors of the microenvironment is bigger and the influence of external factors of the macroenvironment is small
Control of internal factors and processes
Carried out Carried out
Control of external factors and processes
It is carried by internal factors and processes Not carried out, or carried out irregularly
The use of non-financial indicators in the control process
Equally with financial indicators Equally with financial indicators
Use of control data
Top authorities for strategic management Higher, middle and lower authorities for operational (current) management
The main tasks of control
The formation of control data:1.To develop strategic goals and strategic directions for their achievement;2.Strategic planning (budgeting);3.Analysis of market conditions, prospects and market conditions;4.Analysis and assessment of company’s potential;5.Establishing the ratio of sales by products and markets;6.Establishing requirements for sales and supporting services, maintenance, networks, taking into account the adopted strategy;7.Definition and analysis of controlled indicators in accordance with the adopted strategic goals;8.Analysis of deviations’ influence on the implementation of the strategy and regulatory decisions The formation of control data:1.To analyze planned (normative) and actual indicators in order to identify the causes, perpetrators and consequences of deviations;2.Analysis of the impact of deviations on the implementation of short-term and medium-term plans (goals);3.Making operational (current) management decisions
Methods and Tools
Derivative balance sheetsBalanced scorecardEconomic and mathematical modelsForecasting and discounting methods Derivative balance sheet techniquesEconomic and intra-economic calculation
Concentration on business risks
Heavily accounted for Not accounted for or insignificantly
Using credentials and analytics for controland managerial decisions
Control of factors of macroenvironment of (external) environment: diagnostic analysis, STEP analysis, SWOT analysis, etc.Control of microenvironment factors (internal) environment:- resource analysis;- verification and analysis of competency;- analysis of internal activities using the Porter value chain model;-comparative analysis - comparing performance with competitors, and others. Monitoring production activities of the whole company and its individual units, expressed by economic indicators.
The object of the control
Any, depending on the goals of strategic management Costs, expenses, results, centers of responsibility, activities
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