Exposition of material of this theme is concentrated round the pair of Zol'shikh that: problems of introduction of the system of kontrollinga on otechestvenn enterprises, adaptation of the system of kontrollinga to the indefinite zneshney environment; organizations of subsections of kontrollinga and kontrollin¬ga are in mul'tinacional'nikh groups.
Soderzhanie.

1.   Prakticheskie of sovety for vnedreniyu sistemy kontrollinga on  predpriyatiyakh.
2.   Organizaciya of kontrollinga.
3.   Ispol'zovanie of instrumentov kontrollinga in neopredelennoy zneshney srede.
4.   Modern byudzhetirovanie, out of byudzhetirovaniya and prodvi-chutoe byudzhetirovanie.
5.   It-tekhnologii in kontrollinge  kontrolling in mul'tinacional'nykh groups.

                                                  Aims  of study of theme.
As a result of study of material of this theme you must be able:
1.   to transfer factors, determining the choice of the system of kontrollin-a for an enterprise;
2.   to tell, what stages the project of intro)        okharakterizovat' vozmozhnye podkhody k of formirovaniyu of standar¬tov expenses on neustoychivom rynke.
3.   to tell about that, how influence on the estimation of activity of branches of mul'tinacional'noy company of difference in the systems of record-keeping « to the course of currencies and inflation rates.

Keywords.

Introduction of the system of kontrollinga, normative economy, organizaciya kontrollinga, resistance changes, international kontrol¬ling, estimation of activity of branches.

PRACTICAL ADVICE FROM INTRODUCTION OF SYSTEM KONTROLLINGA ON DOMESTIC ENTERPRISES. 

     Process of introduction of the system of kontrollinga on the enterprise of nachinaet¬sya from a decision-making about its development. Naychastishe principal reasons of such decision is: duction consists of  change of terms of terms of funkcioni¬rovaniya business. An important factor is a presence in the enterprises of neobkho¬dimikh resources and desire to invest in a human capital - pod¬gotovku specialists on kontrollingu. Not secret, that development and vned¬renie systems of kontrollinga costs a large enough money, the more so if THIS process will be realized with bringing in of external consultants. Work on introduction of the system of kontrollinga on an enterprise it is possible to divide into a few stages:  decision-making about introduction of the system, raising of aims, op¬redelenie tasks and functions of subsection  of kontrollinga orga¬nizacionnoe registration of service of kontrollinga;   development and adaptation of the system of kontrollinga:
a)         determination of elements of byudzhetno-oblikovoy policy of enterprise and system of the analytical accounting;
b)         adaptation (introduction) of the system of budgetary management;
ñ)         development of the system of normative economy of enterprise;
gramme)          forming of the informative system of kontrollinga.

There is not universal there is not the universal system of kontrollinga, identical for all enterprises. Naychastishe it will be to create such system zano¬vo taking into account the specific of enterprise. On the feature of construction of siste¬mi kontrollinga external and internal factors influence in organization. The grounded analysis of factors is very important for the orientation of the system of kontrollinga. External factors are characterized the measure of their influence on an enterprise: policy, economy, markets of money and capital, social surroundings. Within the framework of general environment the requirements of legislation have a large value . Internationalization of business   is nazizivaet influence on control system by charges in kontrollinge, many enterprises key position is traditionally occupied by the markets of sale, their stability, intensity competition. If markets of sale are « mesto»eto must find a reflection in the system of kontrollinga. In this case the system of accounting must contained information about a market share, indexes of a conduct of technique is in exploitation, satisfaction of clients, trust of users. In the system of early recognition must take into account the tendencies of change of markets.
Taking into account the megascopic requirements of the system of strategic management charges, it follows to manage relationships with suppliers and, and by appearance in good time to recognize problems. For this purpose within the framework kontrollinga it is necessary to develop the informative system and predo to twist the necessary instruments of management a supply, for example, LVS analysis, benchmarking, control of inventories, certification of supplier. On differences such internal factors influence in the construction of the systems of kontrollinga: type of activity, nomenclature and complication of products which is produced, technology of production, size of enterprise, organizational structure, plenary powers which are delegated. Combination the element of byudzhetno-oblikovoy policy determines:    methods of calculation of charges on their kinds, to the places of origin and: to the pitches;   the features of calculation of marzhinal'noy arrived on an enterprise] to the centers of responsibility volume of sale, indexes to the products, clients and markets;   indexes accountings, oriented to the concrete users. On the basis of estimation of factors of external and internal environment of functioning of business requirements are formulated to the construction of sistemi» kontrollinga in organization. For example at the large nomenclature of products more exact information is needed about actual charges in | reze of commodity groups. It is here possible to recommend the use of part of charges and support of making decision in behalf of own production or autsorsinga. All instruments of kontrollinga must be acknowledged concrete-3 mi by users. For this purpose it is necessary to carry out a psychological action, based on three elements: 1) motivations; 2) infor-1 nations; 3) studies. Positions and conduct of workers (neformal'niy status, habits to think, personal persuasions) naychastishe present those obstoya¬tel'stva, which make basis of resistance changes. Basic factors which determine success of introduction of kontrollinga.

                                            ORGANIZATION OF KONTROLLINGA.

During organization of kontrollinga, foremost, the followings questions are put:
1)           what link of organizational structure zakreplyatsya functions and tasks of kontrollinga must after;           
2)          what composition of tasks of such subsection will be as these tasks will be associate with the tasks of other subsections of enterprise;   
3)           what plenary powers a comptroller has on making decision;
4)           what sequence of the basic stages of kontrollinga. Since guidance made sure in the necessity of introduction of kontrollinga, there is a question whether to create independent service of kontrollinga or distribute the functions of kontrollinga among already present structural subdivisions: planned, separate a production catch, to the book-keeping, sales department. A place which must occupy funkschi kontrollinga in organigramme enterprises creates problems, distant from generalization In connection with the variety of external and internal factors, vozdeystvuyuschikh on organization, there can not be the unique recommendations for orga¬nizacii services of kontrollinga on an enterprise. Empiric issledo¬vaniya show that the nayvazhlivishimi factors of influence on organization of kontrollinga is a size of enterprise and loud speaker of changes of vne¬shney environment of business. On small enterprises the function of kontrollin¬ga is usually executed by a chief accountant the analytical accounting and budgeting is included in the duties of which. On more large predpriyatiyakh the special departments are created with wide round tasks for koordinacii processes of management and control. Interesting enough is dependence of functions of kontrollinga on the dynamics of external sredit. On enterprises which work in a stable environment about a comptroller it is talked as about «». In usloviyakh of the limited changeability of external surroundings comptroller of vipolnyaet task «»: he gives subsections of enterprise the most rational instruments of planning and control. usloviyakh of turbulent environment the amount of problems which must be decided extraordinarily grows. In such situation a comptroller comes forward as «-», what directly takes part in the decision of problems. On the essence kontrolling does not require the obligatory presence of otdel'noy position of comptroller. He means the presence of certain oblasti tasks which can be executed public servants or rukovodstvom enterprises.
At first it is needed to decide, whether it is possible to distribute the functions of kontrollinga between existent subsections or luchshe to create independent subsections of kontrollinga. The organizational fixing of functions of kontrollinga is after existent subsections and public servants. There is neskol'l to the variants of organizational registration of similar decision. Mozhno to fasten the function of kontrollinga after a book-keeping. However from the strong orientation of the system of account on the pas a chief accountant or his deputies scarcely will be able to realize the task of kontrollinga oriented to the future. If an enterprise is small, kontrollingu charge the task of poya that, who disposes basic information and control instruments: to the financial manager. Functions of finances and kontrollinga often unite because of close connection between them. Other  extreme is distributing of functions and tasks of kontrollinga between all functional subsections of enterprise. Thus nerealizuyutsya task of purposeful co-ordination of different podraz- 5 divisions but realization of functions and tasks of kontrollinga. Waiver of creation 5 specialized services of kontrollinga have such failings: 
- on an enterprise will not be professional competent and not dependent public servant, neutrally to estimate l variants of decisions;  
- decentralizovannoe implementation of tasks of kontrollinga increases workloads on existent subsections;
- kontrolling foresees the presence of the special knowledges about methods and instruments of kontrollinga.  Realization «» kontrollinga requires integral analiticheskoy interpretation of complex intercommunications of different factors. Variants of the organizational fixing of functions of kontrollinga are after the specialized subsections and public servants. Position of specialist on kontrollingu, called to execute the basic functions of kontrollinga, the German specialists recommend on enterprises the quantity of which is exceeded by 200 persons. In different countries there is not the unique going near the question of the organizacionnogo fixing in practice of functions of kontrollinga. In the USA at bol'shins¬tve cases a comptroller is a business manager of enterprise or, 1g on our terminology, deputy of director on an economy main economist. Departments and services of external account (financial book-keeping), administrative account, revision, organization of production, insurance, and frequently informaciyno-obchislyuval'niy center are inferior him. In Ger 49 crazes position of comptroller is entered on middle and large firms which use the system of kontrollinga. From the ordinary structure of zavodoup- .: ravleniya passed to him in the administrative submission of management cue account, departments of statistics, planning and prognostication. Chief accountant and his service directly it is not submitted a comptroller. On middle enterprises position of specialist is entered on kontrollingu, what naychastishe works in the department of financial account. If an enterprise is small, tasks for kontrollingu charge that is why who raspolagaet by basic information and control instruments - to the financial manager. Functions of finances and kontrollinga often unite because of tes¬noy connection between them. These functions are partly differentiated on krup¬nikh firms, where position of deputy of financial director is entered for kontrollingu. Tendency of differentiating of finances and kontrollinga on major concerns in full explainable, as first sfokusirovana on a fi types of activity both on short (rozrakhunkovo-kasovi operations) and on protracted (financial policy), space. Organization of most enterprises is characterized sochetani¬em of linear and staff subsections. It is necessary on principle to decide before creation of subsection of kontrollinga whether there will be this podrazdelenie linear or staff type In mul'tinacional'nikh companies the system of kontrollinga must provide:
a) accordance of aims and directions of development of daughter's firms and branches interests of company;
b) an acceptable level of control is from the side of the associated company. The problems of kontrollinga in the mul'tinacional'nikh companies of suschestvenno do not differ from those, into which large territorial'no runs a domestic corporation, structured on divisions and branches, is dispersed. But in mul'tinacional'nikh korporaci ekonomicheskie, geographical cultural differences are created by additional problems at introduction of the system of kontrollinga. to the budget of investments. Determination of this budget is strategic formsnancial synthesis all by a control form from the side of materinskoy company. Procedure of development of budget of investments can sledovat' logic of centralization or avtonomiiyakh.   The centralized going is near development of investment strategii. At this approach the director of oversea branch reports menedzheru, to accountable for a geographical segment the suggestions are on a commodity policy. On this basis a manager, accountable for a geo¬graficheskuyu area, sets aims and develops strategy of deyatel'nosti for every branch in every country. In accordance with this strategy the director of branch offers the plan of actions, program of investiciy and proper budget. The process of the soglasovaniya program of investments is then carried out with headquarters of firm. This method repressing, if interdependence of production possibilities of branches and necessary co-ordination of their activity takes place. He priskoryue procedures of development of budgets as from the beginning of director of branches oriented on the purpose of company. Limitations which go beyond the scopes of one filiala are thus taken into account.

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