Analysis of the organization's management system
At this stage, you need to analyze the management system (including the organizational structure) and identify problems that require solutions to improve its operations.
Analysis of the management system requires an integrated, systematic approach and covers literally all areas of the organization. The auditor should pay attention not only to a comprehensive survey of the functional areas of the management system and the analysis of its results, on the analysis of the state and ensuring information security in management processes, the study of labor protection systems, and the analysis of the financial activities of the enterprise. In the system approach of research of control systems, it is important to study the characteristics of the enterprise as a system, i.e. characteristics of the & quot; input & quot ;, & quot; process & quot; and & quot; output & quot ;. Based on market research, the "exit" parameters are first examined, i.e. products (work, services): what is produced, with what quality indicators, costs, in what terms, at what price and for whom.
After studying the organizational and technical level of the system in question (technology, technology, organization of production, labor and management) and environmental factors (economic, social and environmental), the parameters of the & quot; input & quot; those. the need for resources is being investigated: material, financial, labor and information. Finally, the study of the parameters of the "process", which converts resources into finished products (works, services), becomes equally important. At this stage, we consider production technology and management technology, as well as factors and ways to improve them. Thus, the system approach allows the auditor to evaluate the production and economic activities and its management system.
The auditor should pay special attention to the analysis of the organizational structure of the economic entity, which is a system within which it plans, carries out, monitors and tracks its activities in order to achieve its goals.
In the basis of the formation of the organizational structure of the enterprise, the main function of which is always efficient management of the enterprise, the main functions and management methods are laid. The well-known scientist M.Meskon distinguishes four functions of management: planning, organization, motivation and control.
Planning is the definition of a company's development goal, both for a long-term perspective and for the short-term, the development of a program, an action plan with varying degrees of detail.
Organization of production is the process of formation of the structure of the enterprise, the choice of methods and methods of impact both to the enterprise as a whole, and to individual production units and individual executors.
The motivation function is the process by which company management encourages employees to act as planned and organized.
Control is the process of ensuring that the company achieves its goals. It consists of: establishing the compliance of the performance of production and other tasks of the enterprise, the planned indicators; identification of abnormalities; carrying out the necessary corrective measures.
Considering this, in the process of analyzing the organizational structure of the economic entity, the auditor must also establish:
• Does it correspond to specialization and production volumes?
• Does the introduction of highly efficient production systems and quality management of products (works, services)?
• Does the material motivation of management personnel and workers ensure innovations in the improvement of production and quality of products (works, services)
• Is it possible to promptly regulate the volume of goods and the nomenclature of production (works, services) on the basis of contractual obligations and study the market for the sale of products
• whether the synchronization of the work of the main production and management units, etc.
The organizational structure is developed depending on the scale and nature of the economic entity.
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