Cut from body
Mostly irrevant discourse. Mikkalai 07:56, 2 Mar 2004 (UTC)
Internal control it is the device which assures the mastery of the piloting and the performances of the company. Control interns been a part of the usual life of the company. The vocation of the company being the creation of wealth measured by the profit the search for earnings productivity and for efficiency is a part of its activity. But up to here the internal device was strongly dependent on the expertise external.
Besides, before governmental measures 2002/2003, internal control was confused with the management control. If one judges it by certain reactions some believe that it is always case.
- I- Problem and definition of terms
Usually internal control declines in terms of strategy, management and exploitation. One distinguishes so strategic control, management control and control of the exploitation.
But established internal control would not know how to be a set of scattered activities. Various forms must be integrated to establish the system of economic regulation made compulsory by the law; the transparency of the internal reports established by the management control being guaranteed by an external listener. The solution of integration of the internal control, (the missing link of the device of piloting of the internal consequent chain), must be found by every begun and automated according to the level reached by the computer technology.
- Strategic control has for function to define the axes of development of the company for years to come to the horizon of 3-5 years, considering the evolution which it anticipates of the socioeconomic environment. Strategic control concerns the development of products, the new technologies, the investments, and the politics of financing, the savings of costs and the management of the performance.
- Management control refers to the implemented of the general strategy over an active period, generally the year. It is about the control of the execution. It is set up to assure that the combination and the use of the average human beings, material and financial allow to reach the annual strategic objectives .Le management control assures the coherence between the strategy and the exploitation in the daily: professional standards, earnings generated with the implemented of the action plans of progress. It assures the synthesis of the accounting and extra-accounting information (volumes, quality, and dysfunctions) emphasizing the key points of the competitiveness of the company.
- The control of the exploitation is the means by which the company makes sure that the actions which recover from the authority of the responsible will be implemented according to ends without these responsible have to assure the piloting of these actions. The control of the exploitation assures the release of automatisms relative to professional standards (standards of tolerance of manufacturing, standards of preventive maintenance, standards of arbitrage, standards of treatment of outstanding payments, etc.). Information at this level is extra-countable and must be available in real time: the indicator of control of the piloting of the margin , quotations of manufacturing, banking positions, level of stocks, and reception of regulations ?
- II- Structural genetic plan of the internal control
How is one past particular practices of companies in a system of regulation?
The traditional company needed councillors, firms of auditors or external consultants of whom role was to understand what happens within the company, to help it to set up and to support the mechanisms of regulation being able to make it more effective.
The modern company endowed with new information technologies and with the communication needs councillor?s experts, internal executives responsible for process, (coordinator, coach or a co-pilot). Their activity carries from the point of view of actions to which elaboration and mastery allow to get closer at most of final result. This type of qualified management ?control of the piloting " is liable for the control of the strategy, for the control of the exploitation and for the management control integrating the control of the income.
The income gets in the social purpose of the company: to produce some profit or the prestige not only for the shareholders, the leaders, and the employees but also and especially to supply the possessions and the services asked with the community (consumers, job-seekers, and state, regional and local authorities). It is towards this function that is organized economic public law, corporate law and governance of companies.
The responsible for company, notably the financial responsible who assume a dominating role need to have a plan, a model explicative which gives them locations: a point of departure, the evaluation of the crossed road, the place of destination.
Model explicative of such processes is said ?genetic structural ". The function is to make understandable observations and to interpret the information which one arranges on the situation, to elaborate significant syntheses for the action to be engaged.
?Model is constituted by positions or recurring situations. This means that even though observed phenomena take place in more or less long temporal cycles, described positions would not know how to represent sequences of evolution or stages scheduled beforehand as when W.W. Rostow (1970) speak about stages of the economic growth (The stage of Economic Growth), or imply that all the companies cross them inevitably, the some, the others in the order supposed with the logical plan. ?Genetic structural logic supposes only that the realization of a position must be considered as the level of almost still balance engendering elements necessary for the passage in the following position. It supplies indicators for a railing of reading and the decision-taking which are convenient for the establishment of new balance integrating the set of current data, so constituting a progress, a significant overhang.
? Structural genetic model is dialectical, that is that it articulates three positions to loosen a logical plan: an initial position where is expressed the thesis of the management, a passing position said by expertise where are engaged corrections and experiment of the processes of control; a position of auto control or auto regulation where are realized syntheses allowing the implementation of the mechanisms of systematic regulation.
- 2-1-The initial position of the internal control
It is marked by searches on the structures of collaboration and the conditions of performances.
Hawthorne's inquiry is often quoted as the first search for this kind. It was realized by * Elton MAYO at the request of the leaders of Western Company. It was a question of studying the likely reports between conditions of employment and variations of return on the workers.
Study ends in the following results: ?The environment of any work is soaked with a set of psychological and social meanings; ?The group of task engenders an informal structure which recovers from the affectivity and not only from the cognition. This informal structure has for function to maintain the model of collective behaviour adopted by the group to protect itself at the same moment from itself and against the attempts of change begun outside.
The impact of the works of * K. LEWIN: later, more exactly in 1946, Kurt Levin?s searches were going to direct definitively the development of structures collaborative. It is in this date that was lawful the * Centre of Search on the Dynamics of the Groups. It is in this centre that were realized experiences become famous on the informal structure of the groups, the change of food customs and the processes of decision of the groups. The dynamics of groups became the central element of any process of organizational development. It explains: - The evolution of the individuals in the sense of a better socialization; - The increase of the cooperative sense and the sense of responsibility; - The intensification of the general capacity of participation; - The capacity of the people to be learnt continues it to improve competence and to stay in grip with a society in accelerated development.
- 2-2-The passing position of the internal control
Passing position is marked by two major events: the re-foundation of the management control and the deepening of the socioeconomic management
- 2-2-1/ The re-foundation of the management control
It begins with * Michael Porter (1985) who proposes, among others to recreate a strong link between the measures of performance and the strategic intention. This link passes by the concept of ?consequent chain ". In the work ?competitive advantage "he indicates that the consequent chain allows to decompose the activity of the company into sequences of elementary operations and to identify the sources of potential competitive advantages. To carry present a classification of the inductors of costs in 10 possible causes: economies of scale, phenomena of learning which create a relation between the unit cost and the time, the configurations of capacity, etc.
Practice preceded really theory; the preoccupation of costs is as ancient as industrial economy and beyond: industrialization is not a sufficient condition of the appearance of the accounting of costs (Nikitin, on 1992).
The preoccupation of costs is the result of the competition; it obliges the elaboration of strategies. Already during the recession of 1772, industrial earthenware English, * Josiah Wedgwood, felt the need to finalize a system of accoun
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