Anglicky v odborných předmětech "Support of teaching technical subjects in English “

1. Anglicky v odborných předmětech"Support ofteachingtechnicalsubjects in English“ Tutorial: Business Academy Topic: Controlling Prepared by: Ing. Adéla Hrabcová Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/04.0002 je spolufinancován Evropským sociálním fondem a státním rozpočtem České republiky.

2. Includes activities by means of which managers determine whether the real results correspond to the intended results. • The subject of control in the company are all activities such as supplying, production, sales and marketing, finances, personal activities.... • There exists a rule: • „what is planned, must be controlled“ Controlling

3. Functions of controlling a) inspection – it determines the actual state b) prevention – it has a preventive character c) elimination – its aim is to avoid deficiencies

4. General procedure of controlling The process of controlling has following stages: 1. recruitment and selection of information 2. verifying of information accuracy 3. self-monitoring 4. proposals for deficiencies elimination 5. monitoring of deficiencies elimination

5. The obtained information can be divided into: a) primary information– information directly ‚from the field‘, obtained by direct observation b) Secondary information– information obtained from various reports, announcements, from subordinates etc. This information may be distorted and inaccurate Information for controlling

6. BY THE DURATION • continuous • regular • irregular • BY THE TIME • preventive • progress • follow-up • BY THE EXTENT • random • overall • selection CONTROLLING • BY THE SYSTEM • internal • external • BY THE POSITION • direct • indirect

7. Controlling by the extent Random controlling– it is performed on random basis Overall controlling– it is focused on all parts of the process Selection controlling– only the selected number of parts is checked

8. Controlling by the time Preventive controlling – the aim is to avoid or detect deficiencies in time. Progress controlling – it is focused on ongoing operations.Its task is to determine whether the operations are in accordance with objectives. Follow-up controlling – it is focused on the final results.

9. Controlling by the positionDirect controlling – it is performed by means of inspection, physical inventory, rounds in the workplaceIndirect controlling– it is performed by studying various reports, announcements, statements,etc.

10. Controlling by the duration Continuous controlling – for example continuous monitoring of temperature, pressure in the production…. Regular controlling – for example inventory, regular monthly meetings…. Irregular controlling – for example extra inventory in the case of theft, natural disasters….

11. Controlling by thesystem Internal controlling = controlling provided and organized by the company itself. The manager who controls his employers also checks their work. External controlling = controlling performed by the subject from the company‘s neighbourhood e.g. control from the tax office, etc.

12. Questions Identify a type of the control according to the aspects: Tax office has made an extra accounting control External, irregular, indirect A worker of the continuous production is checking its progress Internal, continuous, direct An external auditor has performed an audit of the quality system that is set by law after every 2 years. External, regular, direct and indirect A company‘s accountant has made final accounts Internal, regular, indirect

13. Exercise Arrange individual stages of the controlling process: self-monitoring monitoring of deficiencies elimination proposals for deficiencies elimination recruitment and selection of information verifying of information accuracy 3. 5. 4. 1. 2.

14. Bibliography: • VEBER, J., etal. Management: základy, moderní manažerské přístupy, výkonnost a prosperita. Praha: Management Press, 2009. ISBN 978-80-7261-200-0. • FOTR, J., etal. Manažerské rozhodování: postupy, metody a nástroje. 1. vydání. Praha: Ekopress, 2006. ISBN 80-86929-15-9. • LEDNICKÝ, V. Základy managementu. 1. vydání. Ostrava: Akademie J. A. Komenského, 2000. ISBN 80-7048-017-3.