Organization and control of implementation of management decisions. Control over the implementation of management decisions Forms of control over the implementation of management decisions
Control is one of the main functions of management, which is ensuring the achievement of the goals set by the organization, the implementation of adopted management decisions. With the help of control, the organization's management determines the correctness of its decisions and establishes the need for their adjustment.
To exercise control means, on the one hand, to set standards, to measure the actual results achieved and their deviations from established standards; on the other hand, to monitor the progress of the implementation of management decisions and evaluate the results achieved during their implementation.
It is the results of control that become the basis for the organization’s managers to adjust previously made decisions if deviations in the implementation of previously made decisions are significant Chudnovskaya S.N. Management decisions. M.. 2009. P. 149.
Control over the execution of management decisions is due to many reasons.
The main reason for the need for control is uncertainty, which, being an integral element of the future, is inherent in any management decision, the implementation of which is expected in the future. Exist the following factors uncertainties:
The time interval between the adoption and implementation of a decision - between the predicted development of the situation when making a management decision and the actual development of the decision-making situation, some gap, some deviations are always inevitable, since decision-making is carried out on the basis of one or another vision of the situation, one or another model of the situation, which always incomplete;
Organization personnel. The executors of decisions made are people, not machines. Deviations are possible during the implementation of decisions made and for this reason, for example, the interaction of work between different departments within the organization may be ineffective, the task may not be correctly understood, finally, the performer may get sick, he may be lured away by a competitor, etc. How successful the model is and how effectively the management decision is made depends on the professionalism of the manager making the decisions. Therefore, when exercising control, it is assessed and measured as progress adopted by the organization decisions, as well as the compliance of previously made decisions with the realized development of the decision-making situation.
Prevention of occurrence crisis situation.
The lack of a reliable control system and, as a consequence, effective feedback can lead an organization to a crisis situation. The lack of effective feedback has caused the failure of many large and small organizations.
If a previously made decision turned out to be insufficiently effective or erroneous, then a well-functioning control system can make it possible to establish this in a timely manner and make adjustments to the organization’s actions. A well-functioning control system identifies problems in a timely manner. This is also true for decisions that contain an element of risk.
Maintaining success.
The control system allows you to identify those positive aspects and strengths, which were determined during the implementation of its activities. By comparing the actual results achieved with the planned ones, the organization's management is able to determine where the organization has achieved success and where it has failed. In other words, one of the important aspects of control is to determine which specific areas of the organization's activities contributed most effectively to the achievement of its overall goals. By determining the successes and failures of the organization and their reasons, the manager can quickly adapt the organization to the dynamic demands of the external environment and thereby ensure the greatest rate of progress towards the fundamental goals of the organization.
Any management function can operate effectively only if there is an effective control system. Control is a critically important and complex management function, which, however, is unpleasant for enterprise employees.
One of the most important features of control that should be considered first is that control must be comprehensive. Control cannot remain the exclusive prerogative of the manager designated as the “controller” and his assistants. Every manager, regardless of his rank, must exercise control as an integral part of his job responsibilities, even if no one specifically instructed him to do so.
Control is a fundamental element of the management process. Neither planning nor creating organizational structures, nor motivation can be considered completely in isolation from control. Indeed, virtually all of them are an integral part common system control in this organization. All types of control are similar, since they have the same goal: to ensure that the actual results obtained are as close as possible to the required ones. They differ only in the time of implementation. See ibid.
Preliminary control. This type of control is called preliminary because it is carried out before the actual start of work. Some of the most important species controls in an organization may be disguised among other management functions. For example, although planning and creation of organizational structures are rarely considered a control procedure, as such they allow preliminary control over the activities of the organization.
The main means of carrying out preliminary control is the implementation (not creation, but implementation) of certain rules, procedures and lines of behavior. Since rules and policies are developed to ensure plans are carried out, strict adherence to them is a way to ensure that work is carried out in the intended direction.
If you write clear job descriptions, effectively communicate goal statements to subordinates, and recruit qualified people into the administrative apparatus of management, this will increase the likelihood that the organizational structure will work as intended. In organizations, preliminary control is used in three key areas: - preliminary control in the area human resources achieved in organizations through careful analysis of those business and professional knowledge and skills that are necessary to perform certain job responsibilities and select the most trained and qualified people. In order to ensure that employees hired will be able to perform the duties assigned to them, it is necessary to establish the minimum acceptable level of education or work experience in the field and check the documents and references provided to those hired. You can also significantly increase the likelihood of attracting and retaining competent workers in the organization by establishing fair amounts of payments and compensation, conducting psychological tests, as well as through numerous interviews with the employee in the period before his hiring. In many organizations, preliminary monitoring of human resources continues after they are hired through training. Training allows you to establish what knowledge and skills both management and ordinary employees need to add to what they already have before they begin to actually perform their duties. A pre-training course increases the likelihood that hired workers will work effectively;
Preliminary control in the area material resources carried out by developing standards for minimum acceptable quality levels and conducting physical checks of the compliance of incoming materials with these requirements.
One method of prior control in this area is to select a supplier that has a proven track record of delivering materials that meet specifications.
Methods of preliminary control of material resources also include ensuring their reserves in the organization at a level sufficient to avoid shortages (for more details, see the chapter on methods for making management decisions);
Preliminary control in the area financial resources. The most important remedy preliminary control of financial resources - budget (current financial plan), which also allows for the planning function. A budget is a preliminary control mechanism in the sense that it provides confidence that when an organization needs cash, it will have it. Budgets also set spending limits and prevent any department or organization from running out of cash.
Current control is carried out directly during the work. Most often, his object is subordinate employees, and he himself is traditionally the prerogative of their immediate superior. Regularly checking the work of subordinates, discussing emerging problems and proposals for improving work will eliminate deviations from planned plans and instructions. If these deviations are allowed to develop, they can develop into serious difficulties for the entire organization.
Current control is not carried out literally simultaneously with the execution of the work itself. Rather, it is based on the measurement of actual results obtained after carrying out work aimed at achieving the desired goals. In order to carry out ongoing control in this way, the control apparatus requires feedback.
Feedback is the exchange of data about the results obtained. The simplest example feedback -- a message from a boss to subordinates that their performance is unsatisfactory when he sees them making mistakes.
Feedback systems allow management to identify the presence of unforeseen problems and adjust their behavior so as to avoid the organization deviating from the best effective way to the tasks assigned to it. All feedback systems are characterized by:
Having a goal;
Using external resources;
Transformation of external resources for internal use;
Tracking significant deviations from planned goals;
Correcting these deviations in order to ensure the achievement of goals.
The deviations to which the system must respond in order to achieve its goals can be caused by both external and internal factors. Internal factors include problems associated with situational factors within the organization. External factors-- everything that affects the organization from its environment: competition, adoption of new laws, changes in technology, deterioration of the general economic situation, changes in the system cultural values and much more.
It is quite acceptable to view management primarily as an attempt to ensure that the organization functions as a system with effective feedback, i.e. as a system that provides output characteristics at a given level, despite the influence of external and internal deflecting factors. However good management goes far beyond the simple desire to ensure the status quo and adequately respond to emerging problems. If an organization does not strive to adapt and improve its performance by taking a proactive approach from the start, it is unlikely to remain effective in the long term.
Final control - the actual results obtained are compared with the required ones either immediately upon completion of the controlled activity or after a predetermined period of time. Although final control occurs too late to react to problems as they arise, it nevertheless has two important functions:
Provides the organization's management with the information necessary for planning in case similar work is expected to be carried out in the future. By comparing the actual results obtained and the required ones, management has the opportunity to assess how realistic the plans they made were. This procedure also allows you to obtain information about problems that have arisen and formulate new plans to avoid these problems in the future;
Promotes motivation. If the management of an organization associates motivational rewards with achieving a certain level of performance, then, obviously, the actual performance achieved must be measured accurately and objectively.
There are three clearly distinguishable stages in the control procedure (Fig. 1):
Establishment of planned values and criteria;
Comparison of real results with them;
Taking the necessary corrective actions Chirkin V.E. Administration and management in state and municipal government. M., 2008. P. 176.
Rice. 1.
Versatile nature and many forms are inherent in control. As stated, control is one of the most important stages in the execution of a management decision. In state and municipal administration, control is aimed primarily at maintaining the rule of law and discipline. Each head of an organization is obliged, from this point of view, to exercise control over the activities of his subordinates; he is entrusted with internal control. He routinely checks attendance at work, compliance with the work regime, and carries out intermediate control over the completion of the task, hearing information from subordinates, their reports and reports. The manager can check the completion of the task with an on-site visit, in conversation with the managers and employees of the facility whose activities he instructed the civil servant to check. Control can be carried out by holding meetings and discussing the problem being solved at them.
In the sphere of public and municipal government external control is also carried out. It has different forms: from the side higher authorities, from specialized bodies state control, from the population, public associations, citizens. Parliament, for example, can create a commission of inquiry to investigate the activities of a particular body or institution. Its Accounting Chamber verifies the execution of the state budget in individual institutions. Almost every ministry and department in Russia has a department or other unit that exercises control powers on behalf of the department in relation to subordinate structures.
There are also specialized bodies functional control operating in a certain area. In Russia, this is, in particular, federal supervision.
Based on the results of internal and external control, appropriate conclusions, positive and negative, are drawn. Often such conclusions are made in relation to specific managers and civil servants (reward for conscientious work, punishment for bad job and etc.).
Accounting and control are a prerequisite for analytical conclusions about the state of affairs and the activities of specific civil servants. Such an analysis must be comprehensive and in-depth. You cannot make conclusions on the basis of any one fact, because almost always a fact can be opposed to a counterfactual. It is necessary to take into account the totality of facts and external circumstances, for example, external obstacles that prevented the accurate execution of the task and which were impossible to overcome. The result of the analysis is a certain conclusion, in accordance with which a management (main or intermediate) decision is made. It creates a new cycle management process See also there.
Control is one of the main functions of management, which is ensuring the achievement of the goals set by the organization and ensuring the implementation of the adopted management decisions. With the help of control, the head of the organization determines the correctness of their decisions and establishes the need for their adjustment.
To exercise control means, on the one hand, to set standards, to measure the actual results achieved and their deviations from established standards; on the other hand, to monitor the progress of the implementation of management decisions and evaluate the results achieved during their implementation. It is the results of control that become the basis for adjusting previously made decisions if deviations during implementation are significant.
The main reason for the need for control is the uncertainty that is inherent in every management decision. Uncertainties:
The time interval between the adoption and implementation of a decision, there is always some gap between the forecast of the development of the situation when making a management decision and the actual development of the decision-making situation;
Organization personnel; the executors of the decisions made are people, and deviations are possible during the implementation of the decisions made as a result of ineffective interaction between departments, as well as competition, dismissal of some employees, illness of employees, etc.
The lack of a reliable control system can lead an organization to a crisis situation; a well-functioning control system identifies problems in a timely manner. The control system allows you to identify positive aspects and strengths that were identified during the implementation of its activities. By comparing actual results with planned results, management is able to determine where the organization succeeded and where it failed. Any management function can operate effectively only if there is an effective control system
Control is a fundamental element of the management process. Neither planning, nor the creation of organizational structures, nor motivation can be considered completely in isolation from control; they are all an integral part of the overall control system in a given organization.
Thus, one of the important aspects of control is to determine which areas of the organization's activities are most effective. By determining the successes and failures of the organization and their reasons, we are able to quickly adapt the organization to the dynamic requirements of the external environment.
There are three main types of control: preliminary, current and final. In the process of making and implementing management decisions, all three types of control are important.
Preliminary control.
This type of control is called preliminary because it is carried out before the actual start of work.
The main means of carrying out preliminary control is the implementation of certain policies, procedures, rules and lines of conduct. It applies to labor, material and financial resources. Preliminary control in the field of human resources is achieved in organizations through careful analysis of business and professional skills and selection of the best trained and qualified people. In many organizations, preliminary monitoring of human resources continues after they are hired through training.
Control of material resources is carried out by developing standards for minimum acceptable quality levels and conducting physical checks of the compliance of incoming materials with these requirements. Methods of preliminary control of material resources also include ensuring their reserves at a level sufficient to avoid shortages. The most important means of preliminary control of financial resources is the budget, which also allows for the planning function.
Current control.
Current control is carried out directly during the work. Current control is usually carried out in the form of monitoring the work of a subordinate by his immediate superior. Current control is not carried out literally simultaneously with the execution of the work itself, it is based on measuring actual results after the work has been completed and is based on feedback.
Final control.
Final control is carried out after the work is completed or the time allotted for it has expired. Although final control is carried out too late to react to problems as they arise, it nevertheless has two important functions. One of them is that the final inspection provides information necessary for planning in case similar work is supposed to be carried out in the future. The second function of final control is to promote motivation.
When establishing a control system, it is advisable to adhere to the following principles:
Meaningfulness and unambiguous perception of standards by employees (standards are specific goals, the degree of achievement of which can be measured).
Two-way communication with employees;
No excessive control;
Setting strict but achievable standards;
Reward for achieving established standards and norms.
Control must be timely and flexible, focused on solving the tasks set by the organization and corresponding to them, continuous. To more effectively monitor the implementation of a sufficiently large number of works and decisions made, it is advisable to use network and strip charts, Gantt charts, matrix schedules, etc.
The need to monitor the implementation and effectiveness of decisions made. Main types and forms of control. Decision control system and its main elements. Technical means of control. Characteristics of a specific system for monitoring the execution of decisions and its effectiveness.
Introduction………………………………………………………………………………………...4
The need to monitor the implementation and effectiveness of decisions…………………………………………………………………………………...... .6
Decision control system and its main elements…………………8
Main types and forms of control..………………………...………10
Technical means of control…………………………………………14
Management decision control system……………………………..6
Characteristics of a specific system for monitoring the execution of decisions and its effectiveness………………………………………………………..…15
Conclusion……………………………………………………….……………………….22
References……………………………….………………………23
INTRODUCTION
Management decisions are one of the most important processes. The success of the business largely depends on its effectiveness. Only a professional manager has the technology to develop, make, and implement management decisions, without which effective management of an organization in a difficult economic environment is practically impossible. A particularly no less important professional quality of a manager is the ability to foresee. He who does not know how to foresee cannot govern. And one of the main functions of management is control.
The external and internal environment in which the organization operates is subject to continuous changes, the degree of significance of which varies. Monitoring the state of the organization’s external and internal environment must be carried out continuously.
It is the results of assessing the effectiveness and monitoring of management decisions that are the basis for the organization’s managers to adjust previously made decisions if deviations in the implementation of previously made decisions are significant.
Only by correctly assessing possible losses and gains and developing an action program to prevent possible negative consequences can an effective management decision be made.
All of the above confirms the relevance of research into the control system of management decisions in order to increase the efficiency of the organization.
The purpose of this work is to study the concept of a decision control system and its main elements that influence the effectiveness of decisions made and the organization as a whole.
The object of practical research is Klamas-Center LLC.
The task of the control work is carried out as follows:
– Give a full description of the concept of a control system for management decisions;
– Identify the reasons for the need for control;
– Study methods and technical means of control.
1. MANAGEMENT DECISION CONTROL SYSTEM
1.1 The need to monitor the implementation and effectiveness of decisions made
Control is the timely and objective tracking or monitoring of compliance with the parameters laid down in the adopted management decision and timely communication of the results to the person who made the decision.
Control is one of the main functions of management, which is ensuring the achievement of the goals set by the organization and the implementation of management decisions. With the help of control, the organization's management determines the correctness of its decisions and establishes the need for their adjustment.
To exercise control means, on the one hand, to set standards, measure the results actually achieved and their deviations from established standards; on the other hand, to monitor the progress of the implementation of management decisions and evaluate the results achieved during their implementation.
It is the results of control that become the basis for the organization’s managers to adjust previously made decisions if deviations in the implementation of previously made decisions are significant.
Control over the execution of management decisions is due to many reasons.
Uncertainty.
The main reason for the need for control is uncertainty, which, being an integral element of the future, is inherent in any management decision, the implementation of which is expected in the future.
The following uncertainties exist:
the time interval between the adoption and implementation of a decision. Between the predicted development of the situation when making a management decision and the actual development of the decision-making situation, some gap, some deviations are always inevitable, since decision-making is carried out on the basis of one or another vision of the situation, one or another model of the situation, which is always incomplete;
organization personnel. The executors of the decisions made are people, not machines. Deviations are possible during the implementation of decisions made and for this reason, for example, the interaction of work between different departments within the organization may be ineffective, the task may not be correctly understood, finally, the performer may get sick, he may be lured away by a competitor, etc. How successful the model is and how effectively the management decision is made depends on the professionalism of the manager making the decisions. Therefore, when exercising control, both the progress of implementation of decisions made by the organization and the compliance of previously made decisions with the realized development of the decision-making situation are assessed and measured.
Prevention of a crisis situation.
The lack of a reliable control system and, as a consequence, effective feedback can lead an organization to a crisis situation. The lack of effective feedback has caused the failure of many large and small organizations.
If a previously made decision turned out to be insufficiently effective or erroneous, then a well-functioning control system can make it possible to establish this in a timely manner and make adjustments to the organization’s actions. A well-functioning control system identifies problems in a timely manner. This is also true for decisions that contain an element of risk.
Maintaining success.
The control system allows us to identify those positive aspects and strengths that were identified during the implementation of its activities. By comparing the actual results achieved with the planned ones, the organization's management is able to determine where the organization has achieved success and where it has failed. In other words, one of the important aspects of control is to determine which specific areas of the organization's activities contributed most effectively to the achievement of its overall goals. By determining the successes and failures of the organization and their reasons, the manager can quickly adapt the organization to the dynamic demands of the external environment and thereby ensure the greatest rate of progress towards the fundamental goals of the organization.
1.2 Decision control system and its main elements
A well-functioning control system identifies problems in a timely manner.
This is also true for decisions that contain an element of risk. In the same way, it is the control system that makes it possible to identify those positive aspects and strengths that were identified in the organization during the implementation of its activities.
Any management function can operate effectively only if there is an effective control system.
The control function is comprehensive. It is not only the powers of a specially appointed controller. The control function must be exercised by any manager.
The main components of the control process are the development of standards and criteria, comparison of real results with them, and implementation of corrective actions.
Standards are specific goals, the degree of achievement of which can be measured. For each of these goals, a time frame for their implementation and criteria must be determined to assess the degree of their achievement in the performance of work.
Only clear quantitative indicators make it possible to compare specific results of work, specific results of decisions made with the planned ones.
Of course, not every goal can be expressed quantitatively, but using the apparatus of surveys and surveys, expert assessments, verbal-numerical scales, it is possible to obtain tools that allow, albeit as a first approximation, to quantify the degree of achievement of a goal that does not have a clear quantitative expression.
Let us also note that indirect quantitative criteria can be used to assess the degree to which such goals are achieved.
For example, to assess the degree of job satisfaction of performers, a criterion such as the percentage of employees who left the organization during the year can be used.
The lack of opportunity to measure the result of a previously made decision and the work performed makes it impossible to actually exercise control.
The measurability of the degree of achievement of the goal makes it possible to determine whether the established standards have been met, i.e., to implement the second component of the control process.
At this stage it is also important to determine the rate of permissible deviation from the standard, which is set taking into account the scale and can therefore often be expressed as a percentage or fraction of a unit. At this stage, a decision is made on the advisability of adjusting previously made decisions.
The main task of control at this stage is to identify truly important deviations, and not trifles that have virtually no impact on the achievement of the organization’s goals.
Naturally, the costs of control should not exceed the effect obtained as a result of control measures.
The third component of control is making the necessary corrective decisions.
Depending on the comparison of the results of the work performed, the previously made decision with the standard, if the deviations are insignificant, nothing can be done. If deviations exceed the permissible norm, then corrective actions are necessary. However, it may happen that the changed situation of making a management decision will require a revision of previously adopted standards and established norms.
When establishing a control system, it is advisable to adhere to the following principles:
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Monitoring the execution of decisions is one of the main functions of management. The control system is an integral part of any government body. Modern theory management argues that only through the use of control systems are government bodies able to ensure the achievement of their goals.
The essence of control is to record the adequacy (compliance) with goals, direction decisions, methods of management actions and the results of these actions. Control ultimately establishes the extent to which the change in the object has been brought to its planned state. In other words, to what extent the achieved result corresponds to the goal expressed in the project. Control focused on the final result, at the same time, forms part of the entire process of decision execution, since it begins from the moment the project is implemented. In the literature on theory modern management The role of the control function is described in sufficient detail. In public administration, it manifests itself specifically and is complemented by some aspects related to political, power and legal mechanisms of control.
In public administration, as in economic and social management, the control process is continuous (at least, it should be so from a theoretical point of view). Since the process of implementing decisions is continuous, each step of the managing subject on the path to ultimate goal it needs to be compared with the strategic course, with the intended plan, and, in case of deviation from it, in appropriate adjustments. It is control that signals the deviation of the management action from the “strategic plan.” It performs the function of feedback from the object to the controlling subject. Continuity of control makes it possible to regulate the control action government agencies managed in accordance with their needs and interests, allows for a timely response to the demands of society.
The function of monitoring the execution of decisions can be implemented provided that objective indicators are selected that characterize management activities and their results. Namely, those that are amenable to both implementation and control and objective assessment. They are based either on pre-adopted norms, standards and other mandatory models, or on certain paradigms, political and ideological concepts and principles government controlled. The evaluation criteria can be indicators that are adequate to the tasks and planned results of the implementation of decisions. Different kinds decisions are characterized by their inherent indicators of their implementation, and, accordingly, by evaluation criteria. For example, the implementation of political decisions cannot be assessed according to any established standards or precisely prescribed cultural and political patterns. The results of political decisions, especially strategic ones, do not lend themselves to adequate quantitative assessments alone, although quantitative indicators serve as an essential measure of the results of the implementation of economic and social policy and others government programs. The implementation of political projects is judged by objective changes that have occurred in the life of society, its individual groups, in the situation of a person, his level and quality of life; according to condition social system- its stability or instability, its level of adaptation to external environment, the presence of balance or conflict between public interest groups, etc.
The mechanism for monitoring the implementation of administrative and state decisions is significantly different. Standardized and normative indicators and assessments are applicable here. For example, the Ministry of Education of the Russian Federation has established unified state educational standards. The purpose of the Ministry's decision is to ensure that graduates of different schools, studying using different textbooks and programs, have a certain amount of knowledge that would correspond to the definition of the status of general secondary education. Or another example. The law of the Russian Federation establishes a living wage for the population. It is also a type of social standard. In both cases, inevitable real life deviations. In the education system they are associated with the level vocational training teaching staff. And in the social sphere, with significant differences in the levels of socio-economic development of regions and municipal units. The real cost of living is influenced by several others economic forces- first of all, inflationary fluctuations. In both cases, the mechanism for monitoring the execution of decisions is unambiguous: a comparison of the real characteristics (indicators) of the state of the object with the established state standards.
Finally, the question of monitoring the implementation of decisions. Three types of control activities can be identified: diagnostics of the decision execution process, audit and sanctions. Each of them ends with an assessment of a specific management activities and its results. Diagnostics on at this stage The management process is used to identify and explain unresolved or difficult to solve problems associated with the implementation of the project and the reasons for their occurrence. This type of control is used mainly when checking the progress of implementation of political decisions. It is carried out in the form of political analysis and assessment of the methods of activity of the governing subject and the state of subject-object relations.
Political analysis as a diagnostic tool is an explanation of the functioning of specific elements of the management system in a specific situation and an assessment of its activities from the point of view of compliance with political goals and objectives, the completeness of their implementation in the analyzed period of time and in the current situation. Analysis includes:
- 1. identifying the features of functioning, including the nature of difficulties and conflicts of specific structures of power and management and the tendency of their change in a given situation;
- 2. assessment of the level of implementation by specific entities and structures of their inherent functions and competencies;
- 3. effectiveness assessment organizational forms and methods of performance and rational use of resources;
- 4. determination of the dominant socio-political orientations and opinions in a given situation, as well as the attitude of various segments of the population towards the emerging results of the policies being pursued and decisions being made (loyal, neutral, negative);
- 5. checking the level of participation of those managed in the implementation of planned programs.
Another kind control - audit(from the Latin Revisio - revision) comes down to an official documentary check of the activities of the executive apparatus of a state body for the legality of the use of material resources, as well as the compliance of the technologies used with legal and other standards established by government bodies. Sanctions (from Latin Sanctio - the strictest decree) - an important form social control. The application of sanctions is a form of control over the decisions of government bodies by higher institutions of power and management. There are negative and positive sanctions. The former are used to prohibit actions of managers and managed that are illegal or inconsistent with established norms and accepted values. The latter, on the contrary, are used as incentives to intensify legitimate and appropriate types of actions by participants in the management process. For example, innovation activities.
Control is carried out primarily by the subject himself who made this or that decision, as well as by its executor. At the same time, independent specialized bodies of state control function within the structure of the executive branch. Thus, in Russia there are three types of federal executive bodies: ministries, federal Service and federal oversight. The latter’s institutions are located both within the structure of the Presidential Administration and under the Government of the Russian Federation. According to the Constitution of the Russian Federation, the State Duma of the Federal Assembly of Russia created an independent control and financial body - the Accounts Chamber of the Russian Federation. Its functions include checking financial activities institutions and organizations served by the federal budget. Unfortunately, this body has no authority, i.e. is not vested with the right to apply sanctions to prevent violations of the law in the use of public funds that it identifies. He can only forward materials from audits to law enforcement agencies.
Summarizing the results of the implementation of decisions and evaluating the results is the final stage of management action. It is a logical continuation of the control function. The results of the implementation of decisions are judged by objective indicators management activities described above. The procedure for summarizing the results of implementing decisions mainly comes down to comparative analysis planned tasks (goals, objectives) and achieved actual results. The final conclusion of the analysis: whether the set goals and objectives have been “implemented” or “not achieved” does not exhaust the content of the stage of the management process under consideration. The managing subject is also interested in the following questions: 1. about the effectiveness of the implemented solution; 2. about the consequences of the decision; 3. about problems arising as a result of the solution.
Any government decisions may have contradictory consequences, either fixed in forecast scenarios or unforeseen. From activity theory we know that goals never completely coincide with results. They are richer than the results because they represent their ideal image. The ideal is always higher than reality. On the other hand, the results contain something beyond the scope of the goal, these are the consequences implementation of goals. In this sense, the results as a fragment of reality are more meaningful than the goal only as a predicted idea of it.
Summarizing the results of the implementation of decisions and analysis possible consequences allows us to identify new problems and new opportunities for public administration. The dialectic of life is such that solving some problems leads to the emergence of others. The implementation of decisions of higher management bodies requires a set of corresponding management actions of lower bodies, etc. The chain of decisions and new problems that follow them is a natural phenomenon in the functioning of the state and social system. The overall final result of the components of a rational management process is the expansion of the boundaries of possibilities to control ongoing social processes, more accurately predict the consequences of decisions made, and, in general, more adequately organize and carry out the activities of the management system. This is constantly hampered by the uncertainty of the situation in which the system operates. Uncertainty means not enough is known. Uncertainty, notes Professor D. Sand (USA), influences our approach to management at almost every level of analysis, from behavioral theory to the theory of strategy development and the design of organizational structures. The uncertainty factor is a confirmation of the principle of “bounded rationality”. Its influence on the management process decreases to the extent that information about the situation becomes more complete. But what the situation is more complicated and decisions made, the more noticeable the influence of this factor on the activities of the control system and the more important the creative mental work of the managing subject acquires.
