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Dylematy projektowania bazy planistyczno-normatywnej controllingu strategicznego

Krwawicz M.

Prace Naukowe Politechniki Warszawskiej. Organizacja i Zarządzanie Przemysłem

2006

z. 19

23-41

W artykule poświęcono miejsce problemom pojawiającym się w procesie projektowania bazy planistyczno-normatywnej controllingu strategicznego. We wprowadzeniu wskazano na rolę otoczenia w projektowaniu tej bazy. W kolejnych punktach zostały omówione następujące zagadnienia: niepewność, procesy informacyjne, adaptacyjność do zmieniających się warunków otoczenia i teoria miary. W podsumowaniu wskazano na celowość rozpatrywania powyższych dylematów.

In this paper the dilemmas of designing the strategic controlling planning-norm base are presented. In the introductory part of the article the role of the proper environment for the base design was stressed. In the subsequent chapters the main aspects/problems concerning the controlling base design are stressed. They are: uncertainty, informative processes, adaptation factors and the measure theory. The article finishes with a summary on the necessity for the consideration the a-m dilemmas.

Projektowanie bazy planistycznej kontrolingu strategicznego

Krwawicz M.

Zarządzanie Przedsiębiorstwem

2005

Vol. 8, nr 1

59-68

The methodology for designing the strategic controlling model, based on the universal rule, concerns the four, ideologically identical, procedures: "0" - concerning the controlling base creation, "1" - concerning securing (informative-organizational) the controlling system in the company's organizational structures, "2" - concerning determining the level of controlling indicators deviation, "3" - concerning the scope and the way of using the controlling system for the sake of management processes. Realization of the "0" procedure is the integral and leading task aiming at designing the strategie controlling system, that is why it should be preceded by considering the number of dilemmas on such design. In the introductory part of the article the role of the proper environment for the base design, was stressed. The information collected from the external and internal environment determine the company's activities, and hence the chosen indicators and their value. In the following chapters the main aspects/problems concerning the controlling base design are stressed. They are: uncertainty, informative processes, adaptation factors and the measure theory. The common aspect of uncertainty and the risk, is an incentive to specify the causes for them. They are mainly: expanding the time scope in the companies' operation, differentiation of the ways, accessibility and the technology for resources utilization, greater extent of technology development, expanding the role of research - development activities, and implementing their results, expanding the share of new products in the production offer. The aspect of informative securing the controlling system deals with the dilemma - choosing the proper indicators and determining their value. The aspect of adaptation in relation to the controlling design base is adapting the base to various conditions. The conditions change ability may result from the given changes: in the external environment (extremely of the turbulent nature), in the internal environment. Strategie management supported by the strategie controlling make the managing staff value the process and effects. The controlling design base should reflect them. The article finishes with the summary on the necessity for the consideration the a-m dilemmas.