The essence of controlling as an economic category

According to A. Daila controlling term (born to control) means to regulate or control. The group of authors under the guidance of AN Karminsky believes that this term can be translated as leadership, management, control, control. D. Khan is of the opinion that from an economic point of view, this term is defined as the management and supervision. The paper stresses that the word comes from the English controlling to control - to control, manage, which, in turn, from the French word controle, which means "to register, previrny list." Controlling pozafunktsionalny construed as a management tool, which is due to tsilespryamovannyam data collection and processing aids in decision-making and management of the enterprise [81]. In the dictionary of foreign words, controlling (English controlling) is considered as a function of management, a systematic inspection tasks and assess the state of affairs in the company. The new explanatory dictionary of the Ukrainian language is the term "controller", which refers to a person who controls or checks, which greatly restricts its essence. Controlling evolution in the banking sector took place in several stages: initiation, establishment, moderate and active development. Nucleation stage is characteristic of the late 60s - early 70s of the XX century in this period there was a rapid increase in the branch network, expanding the range of banking services, a significant increase in the balance sheet, which required banks to the introduction of calculation and payment of margin management accounting costs. At this point, controlling the banking office to function only in some banks. The main activity of the Comptroller has focused on accounting procedures. Increased competition between banks led to a change in emphasis in the banks - to ensure the mechanical growth of the scope of activities to enhance its efficiency is attributed to the transition stage of becoming, which lasted from the early 80s to early 90s. The features of controlling at this stage was to support the profitability orientation as a whole on the bank, and for his calculation units. Task orientation has determined the scope of controlling professional supervisors of the bank. Started to establish business planning, budgeting, effective control over the achievement of key performance parameters of the current activities of banks, as well as an integrated system of information support of management. Controller with a simple recorder of economic developments gradually moved on to serve in an advisory manager and organizer of the information flows within the bank. More and more banks abroad started to create a separate service controlling. Moderate development phase - started in the mid 90s and saw the emergence of strategic controlling the orientation of which - the future. Controller considerable attention was paid to identifying the strengths and weaknesses of the bank's activities, opportunities and threats. As a consequence, there was a need to conduct special studies of the market situation, identify the bank's competitive position, calculating the level of risk, etc. Gradually growing importance of the controller, who was an assistant manager in the strategic and operational planning. Category: Uchot bank ucherizhdeny | Tags: Essence of controlling