The essence and characteristics of forms and methods of control in management. Cheat sheet: Control in management. Types of control

The essence of control

Through various types of control in modern management science, it is possible for any company to achieve its goals.

Definition 1

Control is the process of assessing the actual state of affairs at an enterprise with its further comparison with the planned indicators of the company's development.

In accordance with the features of management theory, control is a continuous type of administrative activity, which consists of the following components:

• grade,
• regulation.

Types of control in management science

In modern management science, the entire control process, in accordance with the time of its implementation, is usually classified into 3 main stages:

1. Preliminary control, the task of which is to check the readiness of the enterprise to begin the next stage of activity (the beginning of active work at a further stage in the company’s development process). The implementation of this type of control occurs in the following areas: control of material resources (determine the quality characteristics of raw materials and supplies), control of financial resources (an estimate or budget for planned work is developed; control of human resources (the degree of compliance with the qualifications, knowledge and skills of employees is checked). Also in In the process of preliminary control, the necessary conditions for carrying out work are checked (checking technological instructions, constituent agreement, etc.).
2. Current control, the implementation of which occurs directly in the process of work, in accordance with intermediate goals so that further adjustments can be made to activities. The object of this type of control is the activities of subordinates, and the goal is to eliminate deviations from the intended plan or instructions. Current monitoring is possible with well-functioning communication channels of the control system in order to obtain timely information about the results of work;
3. Final control carried out after the work is completed, which makes it possible to prevent the receipt of defects to consumers, provides management with information in the field of planning and organization of work, and develops a promising, effective system for motivating the activities of employees by assessing the quality component of the work they perform.

In accordance with the forms of implementation, these types of control are identical, since they are aimed at achieving the same goal, which is to ensure that the actual result obtained is more close to the required result.

These types differ from each other only in the time of implementation.

Another classification of control is the coverage indicator:

1. Complete control, which involves monitoring all processes and results of the company’s activities. This control is used under conditions of high quality requirements, in which it is unacceptable to miss defects for further production (including in the process of single production) and when the quality of the manufactured product cannot be checked at further stages of product use;
2. Sampling control used in the process of checking compliance with technological processes. For example, in the process of manufacturing large batches of parts, in the process of mass production.

Based on the nature of the control exercised, the following are distinguished:

1. passive control, which is carried out in accordance with deviations from the planned quality, deadline, result, etc. In this case, the control system responds to the detected deviations. If deviations are identified, then control must be strengthened. This control should guide management to make changes if there are objective reasons;
2. active control that anticipates, that is, prevents undesirable consequences.

Control - is the process of ensuring that an organization achieves its goals. He is surveillance system And compliance checks the process of functioning of the managed subsystem, the decisions made, as well as the development of certain actions.

Exists three aspects of management control :

standard setting- precise definition of goals that must be achieved within a certain period of time. It is based on plans developed during the planning process;

measurement what has been achieved during the period, and comparison achieved with expected results;

preparation of necessary corrective actions.

The manager must choose one of three courses of action: do nothing, eliminate the deviation, or revise the standard.

The following are distinguished: types of control:

preliminary control . Carried out before the actual start of work. Means of implementation - implementation of certain rules, procedures and lines of conduct. Used in relation to human (analysis of professional knowledge and skills necessary to perform job duties, selection of qualified people), financial (budgeting) and material resources (development of standards for minimum acceptable quality levels, conducting inspections);

current control . Carried out directly during the work. Based on the measurement of actual results obtained after the work. To carry out control, the control apparatus requires feedback;

final control . One of the functions is that control provides management with the information necessary for planning if similar work is to be carried out in the future. It also promotes motivation as it measures achieved performance.

Control technology carried out according to the following scheme:

choice of control concept (system, process, private verification);

determination of control objectives (expediency, correctness, regularity and effectiveness of control);

establishing control standards (ethical, industrial, legal);

selection of control methods (diagnostic, therapeutic, preliminary, current, final);

determination of the scope and area of ​​control (continuous, episodic, financial, product quality).

27. Control process.

Control process comprises three main elements:

establishing standards for the organization's performance that are subject to audit;

measurement and analysis of results, information about which is obtained with its help;

adjustments of economic, technological and other processes in accordance with the conclusions drawn and decisions made.

Control process implemented in several stages. On the first the parameters of the functioning and development of the organization that need to be controlled and the sources of information about them are determined. These parameters in practice take the form of various kinds of standards and regulations that reflect the objectives laid down in the plans.

The standards are subject to such requirements as scientific validity, flexibility, that is, the ability to change in accordance with new conditions, reliability, feasibility in a normal situation (too high standards are frightening, and too low are discouraging), and adequate reflection of real processes. Compliance with these requirements allows the standards to serve as criteria for evaluating departments and individuals. In addition, in business practice, standards are used to distribute work among performers, external comparisons, and determine candidates for nomination.

At the second stage of the control process a model of organization management is created, which reflects the flow of resources, information, places of formation of intermediate and final results, the most suitable places for observations - the so-called “control points”.

Third stage of the control process consists in obtaining information about the state and results of functioning of the control object, comparing it with standards. This allows you to determine whether or not there are deviations from the standards, how much they are within acceptable limits, and whether it is time to take corrective action.

Measurements- the most labor-intensive and expensive element of control. They account for the bulk of the costs, the magnitude of which often determines whether it is worth engaging in control or not - after all, the task of the latter is primarily to find ways to reduce costs, and not to increase them.

Fourth stage of the control process consists of in adjustment. The adjustment can be made by improving the value of any internal elements of a given organization, improving the management system or technological processes.

Control in management refers to the process by which an organization influences the behavior of individuals or groups within the organization, resulting in the achievement of organizational goals. Control is the systematic effort to establish performance standards for planning purposes, develop feedback systems, compare actual performance with predetermined standards, determine whether there are any deviations and measure their significance, and take any actions necessary to ensure that all corporate resources were used in the most efficient way to achieve corporate goals.

Types of control

In practice, the following types of control are distinguished:

1. Preliminary control focuses on regulating the inputs (human, material and financial resources that flow into the organization) to ensure compliance with the standards necessary for the transformation process. Feedback controls are desirable because they allow management to prevent problems rather than fix them later. This type of control requires timely and accurate information, which in some cases can be difficult to obtain. This type of control is sometimes called preventative control or steering control. This type of control is designed to detect deviations defined by a standard or goal so that correction can be made before completing a specific sequence of actions.
2. Current or parallel control executed during the current activity. It involves regulating ongoing activities that are part of the transformation process to ensure they meet organizational standards. Parallel control is designed to ensure that the employee is working correctly in accordance with assigned tasks and plans. Current control includes the regulation of current tasks; it requires an understanding of specific tasks, the relationship between the desired and the final product. Routine control is sometimes called screening or “yes-no” control because its task is to check the control points that determine the continuation of the process, the adoption of corrective actions, or the cessation of work altogether.
3. Final control. This type of control focuses on the results achieved by the organization after the transformation is completed. Sometimes called postulation or output control, it performs a number of important functions. First, it is often used when direct and parallel control methods are not feasible or are expensive. Sometimes feedback is the only type of control available. Moreover, feedback has two advantages over direct or parallel control. First, feedback provides managers with meaningful information about how effective their planning efforts are. If the feedback indicates a small variance between standard and actual performance, this indicates how effective the planning process was. If the variance is large, the manager can use this information when formulating new plans to make them more effective. Second, controlling feedback can increase employee motivation. The main disadvantage of this type of control is the time during which the manager receives information. Obtaining information is possible only after completion of the work, i.e. there is no longer any way to correct errors.

Direct, parallel and final control methods are not mutually exclusive. Rather, they are usually combined into some kind of control system. Managers use control systems to set performance standards and obtain feedback at strategic control points. Strategic milestones are those activities that are particularly important for achieving strategic goals.

Control is the process of determining the quality and adjusting the work performed by subordinates to ensure the implementation of plans aimed at achieving the goals of the organization.

Forms of control: financial and administrative.

Financial control- receiving from each business unit financial statements on the most important economic indicators of activity in standard forms. These reports, obtained from large subsidiaries in key markets, provide the basis for comparing actual performance with plans and analyzing the reasons for deviations. In this case, the main indicators are: level of profit, production costs and their relationship to net sales, efficiency of capital investments, provision of own funds, financial condition (solvency and liquidity), etc. Analysis of these indicators is carried out both for production departments and for the company as a whole.

Organizational financial control is carried out:

♦ at the highest level of management - by the central service;

♦ in production departments and subsidiaries - through accounting departments, financial services, planning systems.

Increasing the role of control functions in the management of firms is associated with the use of:

♦ automated information systems and computers that allow you to quickly and accurately transmit, process, analyze information and make urgent decisions related to adjusting production and sales activities depending on changes in market conditions,

♦ modern means of transport and communication.

The centralized control system allows you to maintain a rational combination of centralization and decentralization.

Administrative control- control at the level of production departments and subsidiaries over the compliance of economic results with the indicators planned in the current budget; comparison of actual and planned sales volumes; analysis of changes in the company’s share in the market both as a whole and for individual products and market segments, and the state of the order portfolio.

Control methods in management directly depend on the nature of accounting and analytical operations, while being characterized by great diversity, since they cover almost all procedures and operations that are performed to achieve specific goals. In other words, control methods in management- these are ways of carrying out control in an organization.

The control procedure includes three clearly distinguishable stages:

development of standards and criteria

comparison of real results with them

taking necessary corrective actions.

Setting standards. The first stage of the control procedure demonstrates how closely the functions of control and planning are essentially merged.

Comparison of achieved results with established standards. The second stage of the control process consists of comparing the actual results achieved with the established standards.

Actions. After the assessment is made, the control process moves to the third stage. The manager must choose one of three courses of action: do nothing, eliminate the deviation, or revise the standard.

The main control methods used in organizations include:

comparison method, comparison of factors, process survey method, observations, surveys, etc.

86. Types of organizational structures, their characteristics .

Organizational structure- a set of ways by which the labor process is first divided into individual work tasks, and then coordination of actions to solve problems is achieved. In essence, the organizational structure determines the distribution of responsibilities and powers within the organization. As a rule, it is displayed in the form of an organigram - a graphic diagram, the elements of which are hierarchically ordered organizational units (divisions, job positions).

Linear organizational structure is based on the principle of unity of distribution of orders, according to which only a higher authority has the right to give orders. Compliance with this principle should ensure unity of management. Such an organizational structure is formed as a result of constructing a management apparatus from mutually subordinate bodies in the form of a hierarchical ladder, i.e. Each subordinate has one leader, and a leader has several subordinates. Two managers cannot communicate directly with each other, they must do so through the nearest higher authority. This structure is often called single-line.

The linear management structure is used by small and medium-sized firms engaged in simple production, in the absence of broad cooperative ties between enterprises. The head of this type of structural management has several subordinates.

Functional organizational structure is based on the creation of divisions to perform certain functions at all levels of management. Such functions include research, production, sales, marketing, etc. Here, with the help of directive leadership, lower levels of management can be hierarchically connected to various higher levels of management. The transmission of orders, instructions and messages is carried out depending on the type of task.

The functional structure of production management is aimed at performing constantly recurring routine tasks that do not require prompt decision-making. Functional services usually include highly qualified specialists who perform specific types of activities depending on the tasks assigned to them.

Linear-functional organizational structure

This type of organizational structure is a development of the linear one and is intended to eliminate its most important drawback associated with the lack of strategic planning links. The linear-functional structure includes specialized divisions (headquarters), which do not have the rights to make decisions and manage any lower divisions, but only assist the corresponding manager in performing certain functions, primarily the functions of strategic planning and analysis. Otherwise, this structure corresponds to a linear one.

Divisional structure. This type of structure attempts to combine centralized coordination and control of activities with decentralized control. The key figures in the management of organizations with a divisional structure are no longer the heads of functional departments, but managers heading production departments (divisions).

Project management structure. The main principle of constructing a project structure is the concept of a project, which is understood as any purposeful change in the system, for example, the development and production of a new product, the introduction of new technologies, the construction of facilities, etc. The activity of an enterprise is considered as a set of ongoing projects, each of which has a fixed beginning and ending. For each project, labor, financial, industrial, etc. resources are allocated, which are managed by the project manager. Each project has its own structure, and project management includes defining its goals, forming a structure, planning and organizing work, and coordinating the actions of performers. After the project is completed, the project structure disintegrates and its components, including employees, move to a new project or are fired.

Matrix management structure. This structure is a network structure built on the principle of double subordination of performers: on the one hand, to the immediate head of the functional service, which provides personnel and technical assistance to the project manager, on the other, to the manager of the project or target program, who is vested with the necessary powers to carry out the management process

13.1. Management control: its forms and means of implementation

Forms and functions of management control. Management control is one of the management functions, without which all other management functions cannot be fully realized: planning, organization, leadership and motivation. Thus, planning must constantly take into account the real possibilities and changing conditions of the functioning and development of companies. Control is designed to ensure a correct assessment of the real situation and thereby create the prerequisites for making adjustments to the planned development indicators of both individual departments and the entire company. Therefore, control is one of the main tools for policy development and decision-making that ensures the normal functioning of the company and its achievement of its intended goals, both in the long term and in matters of operational management.

The control function includes: collecting, processing and analyzing information about the actual results of economic activities of all divisions of the company, comparing them with planned indicators, identifying deviations and analyzing the causes of these deviations; development of activities necessary to achieve the intended goals. In this regard, control is considered not only as recording deviations, but also as analyzing the causes of deviations and identifying possible development trends. The presence of deviations in one of the links may require the adoption of urgent decisions regarding the operational activities of a particular unit.

An important function of management control is the development of a standard reporting system, verification of this reporting and its analysis both based on the results of the economic activities of the company as a whole and of each individual division. Therefore, the implementation of the control function relies primarily on the organization of an accounting and reporting system, including financial and production performance indicators and their analysis.

Firms widely use two forms of control: financial (as the basis of general management control) and administrative.

Financial control is carried out by receiving from each business unit financial statements on the most important economic indicators of activity in standard forms, identical for local and foreign subsidiaries. The number of positions and reporting deadlines may vary. As a rule, more detailed reporting is provided by large subsidiaries and companies located in important markets. It forms the basis for comparing actual indicators with planned ones. At the same time, the focus is on such indicators as the level of profit, production costs and their relationship to net sales, the efficiency of capital investments, the provision of own funds, financial condition (solvency and liquidity), etc. The analysis of these indicators is carried out separately for each center of responsibility (production -economic group, production department, subsidiary), as well as for the company as a whole.

Organizational financial control is exercised through units at different levels of management. At the highest level of management, it is carried out through the controller’s office (central service). Control over the activities of production departments and subsidiaries is carried out through their accounting department, financial service, planning system, which collect and process information characterizing the actual (mainly financial) results of activities for a certain past period, deviations from planned indicators and, in particular, from indicators on profit and costs. They also analyze the extent to which plans are being implemented and the reasons for deviations. Since the reporting system of branches and subsidiaries is usually built in the same form as the planning system, this makes it easier to monitor the implementation of planned indicators.

The increasing role of the control function in the management of companies is closely related to the use of automated information systems and electronic computer technology, which made it possible to quickly and accurately transmit information to its destination, process and analyze it, identify deviations from planned indicators and make urgent decisions in this regard. This made it possible to systematically monitor the production and sales activities of all divisions in their phased implementation, coordinate and timely make the necessary adjustments in connection with changing market conditions. The use of electronic computer technology and automated systems has contributed to increased centralization and efficiency of control in management, i.e. transferring control over the company's activities to the highest level of management.

The use of modern means of transport and communication has had a great influence on strengthening control on a global scale. Thus, modern air communication allows for control purposes to carry out regular trips of representatives of senior management and central services to foreign subsidiaries, i.e. maintain personal contacts for control purposes. Many large firms have in-house communications systems that allow them to dial the telephone number of any foreign subsidiary and monitor their day-to-day operations. All this contributes to strengthening centralized control over the activities of each division of the company, regardless of its location, and accordingly leads to a limitation of the autonomy of foreign companies. In other words, the material prerequisites and basis have appeared for the unification of territorially separated numerous subsidiaries into a single mechanism.

The centralized control system makes it possible to maintain a certain combination of centralization and decentralization in management, since it provides for the transfer of control over the operational activities of lower levels (production departments, subsidiaries, factories) to the heads of the relevant departments.

At this level, control is exercised over the compliance of economic results with the indicators planned in the current budget; the volume of actual and planned sales is compared; changes in the company's share in the market are analyzed both as a whole and for individual products and market segments, as well as the state of the order portfolio. This type of control is usually called operational control(and administrative, or tactical) as opposed to general, strategic control. Operational control is designed to systematically monitor the implementation of the production program outlined by current planning, therefore, as a rule, it is combined with planning into a single operational management function. At the same time, general management control is aimed at solving strategic problems and achieving intended goals through the most effective use of available resources and is closely related to long-term planning. Therefore, general management control requires centralization, while operational control requires decentralization.

At the same time, the control system makes it possible to take advantage of both the independence of departments and effective leadership from the center. The control function, like the planning function, serves as the most important means of centralizing management on the part of the company's top management and at the same time allows us to achieve the optimal combination of centralization and decentralization in the management of the company as a whole.

Basics of Economic Analysiseconomic activities of firms in the management control system. Analysis of a company's economic activities plays an important role in the company's management system and is closely related to all management functions. Analysis of economic activities is intended, on the one hand, to determine the economic efficiency of the company’s production and sales activities for the reporting period (or the established period under study), the achievement of set goals, and on the other hand, to determine possible directions for the development of these activities for the current and future periods from the point of view of security necessary financial, material and labor resources. Therefore, the analysis of economic activity should be carried out purposefully and should answer the question of what is the best way to target production based on the intended benefits, to identify such capabilities and reserves of the company that will provide the best conditions for using existing production capacities, creating new types of production, providing the company with all the necessary resources.

Since marketing and planning are the starting points of the management cycle, analysis of economic activity is aimed at providing the necessary information, first of all, to these functions.

An important role is played by the analysis of information in the process of the current operational activities of the company, since it is the initial basis for making management decisions aimed at monitoring and regulating the entire production cycle, identifying and eliminating deviations from the achievement of set goals in the process of economic activity.

This analysis makes it possible to verify the implementation of management decisions, compliance with established standards and working conditions. Analysis of economic activity generates feedback information in the management system. In addition, economic analysis is not only a function, but also a certain system of thinking, which requires certain scientific approaches, the development of methods for processing information, the ability to formulate correct conclusions based on the analyzed indicators, and give recommendations to the management apparatus on improving the efficiency of the company’s economic activities.

The completeness of economic analysis depends on the availability of an information base, on the level of accounting and reporting by the company, the reliability of the analyzed indicators, and the use of computer technology both in reporting and in the process of analysis. It is designed to provide managers with the necessary analytical material for making management decisions and is conducted according to the following indicators: generation of profit from sales;

cost structure of all manufactured and sold products; cost of certain types of products; the nature and reasons for deviations from product price standards and cost standards for its production and sale;

the nature of the responsibility of officials for compliance with budgets for production, sales and overhead costs.

This data forms the basis for the development of marketing programs for the product and for the production department. Current economic analysis is carried out by employees of functional departments and divisions, including central marketing services and marketing departments in production departments; specialized analytical groups; management analysis groups: external consultants.

Methodology for analyzing economic activity firms Each company, for the purpose of accounting and reporting, as well as analyzing business activities, develops its own methodology for assessing indicators. Typically, this methodology is set forth in whole or in part in the notes or appendix to the financial statements. At the same time, international practice in the field of accounting and reporting has developed some unified accounting methods, which are widely used by firms for the purpose of comparability of reporting data and facilitating economic analysis. In particular, the following accounting and analysis methods developed by the International Accounting Standards Committee (IASC) are widely used in international practice.

Income accounting method, or a revenue recognition method that determines when the supplier acquires the right to receive revenue from the supply of goods or services. Under this method, revenue from the sale of goods is recognized on the date of sale, i.e. on the date of delivery to the buyer; revenue from services is recognized when the services are actually performed; Income from allowing third parties to use the firm's assets, such as interest, rental payments, and current royalties, are considered recognized upon the expiration of such receipts or use of the assets. Revenues may be recognized over the period of production of the product under contracts with long performance periods. Revenue may also be recognized based on the accumulation of cash payments after the installation of the delivered goods, real estate or upon the fulfillment of certain conditions (franchise).

Income recognition increases assets and decreases liabilities with corresponding results in equity. The recognition of income on a stable and appropriate basis is the basis for the formation of the profit/loss account.

Completed contract accounting method assumes that income is reflected in the income statement only when the contract for the sale of goods and services is fully completed or a significant part of it is completed.

Stage-by-stage delivery method assumes that revenues are reported in the income statement according to the proportion of products completed and services rendered contracted for in the reporting period.

Property valuation method assumes that the initial investment is recorded at cost and recorded as a single line item on the investor's balance sheet. The investment increases (decreases) by the investor's proportionate share of the profit (loss) declared by the firm. When an investor receives a dividend, the investment amount is reduced by the amount of the dividend received. If, during the preparation of financial statements by an investor, there is a difference between the book value of investments calculated using this method and the proportionate share of net assets declared in the financial statements of the company, then such a difference must be amortized.

Cost accounting method, under which investments in other companies are recorded at cost. In the income statement, the investor's income from investments is reflected only to the extent that they are actually transferred by the capital receiving company from the net income accumulated from the date of acquisition of these investments.

Method for estimating costs in a joint venture used when the investor does not have a significant influence on the course of his activities. The costs of initial investments are reflected in the balance sheet under the heading "Investments". Profits earned from the joint venture are not reflected in the investor's accounts until they are distributed as dividends. On the balance sheet, investments are shown at their original valuation. When a dividend is declared, the investor treats his share as current income.

Proportional consolidation method assumes that the investor consolidates in its financial statements its proportionate share in each type of assets, liabilities - in the income and expense items of the joint venture.

Equity method under which investments are initially recorded at cost and then their valuation is adjusted depending on changes in the investor's share of the net assets of the enterprise whose shares are acquired. The investor's income statement reflects the investor's share of the performance of the firm whose shares are being purchased.

Indicators used for economic analysis. Depending on the specific goals of the analysis, various economic indicators or their combinations are used, which provide a quantitative and qualitative assessment of the company’s activities. According to these principles they can be classified as follows:

1) indicators characterizing the economic potential of the company;

2) indicators characterizing the economic activities of the company;

1. Indicators characterizing the economic potential of the company. They are used to compare the scale of a company with other companies, to determine the company’s place in the ranking system at the national and international levels. Such indicators are published in a summarized form in sources of information about companies, industry directories, the American magazine Fortune, publications of industrial associations, the “Basic Business Ratios” bulletin, published annually by the Dun and Bradstreet information agency for 125 industries, etc.

These indicators include:

· assets,

· sales,

· gross or net profit,

· number of employees.

Usually, along with these indicators, the field of activity of the company or the industry of production to which it belongs is indicated.

To study the economic potential of a company in more detail, other indicators are also used.

· Main capital- including the production facilities of a company (buildings, structures, equipment) intended for rental to other companies or for management. This may also include funds intended for the repair and restoration of production facilities.

· Quantity and cost of products produced for the company as a whole and by product type. This indicator allows us to determine the share and place of the company in the production of industrial products in the country and in world production, as well as the structure of production of this company.

· Number and location of the firm's production and sales facilities both in their own country and abroad, their size, the nature of the products produced and sold.

· Characteristics of the company's infrastructure- availability of own means of transport, warehouses, technical service centers, provision of own raw materials base, energy sources.

· Amount and allocation of the firm's direct investment to enterprises located in their own country and abroad.

· Research potential of the company, determined by the amount of R&D expenses both in general and for the leading divisions of the company, the number and location of research centers and laboratories, the number of researchers working in them, the main directions and priority types of development, the total number of patents owned by the company and their use.

2. Indicators characterizing the economic activity of the company. To analyze the economic activity of a company, you can use many indicators in various combinations. Let us highlight among them those for which companies usually prepare reports.

· Total expenses indicators(general expenses): introduction to new markets at the beginning of the year (enter new markets); expenses for marketing activities at the beginning of the year (marketing); research and development expenses; overhead costs (overhead), administrative costs (department overhead); rental costs; expenses for product improvement (product changeover); costs associated with the supply of products (factory fees).

· Indicators of receipts and expenditures of funds - sources of funds: net profit; depreciation charges, proceeds from the sale of assets, subsidies and subsidies; increase in long-term debt; issue of shares; increase in short-term debt.

· Fund utilization indicators: dividend payments; organizational expenses; costs of issuing shares; capital investments; investments in other non-current assets; repayment of long-term debt; acquisition of marketable securities; increase in bank account.

Deep and thorough economic analysis is a necessary prerequisite for making management decisions. Information is a concrete expression of material processes. Without information and its analysis, the effective functioning and development of a company's production and sales activities is impossible.

Conducting economic research using a huge set of indicators is almost impossible without the use of computer technology. Therefore, firms widely use their own data banks, which contain a wide range of the indicators mentioned above related to the activities of the company. To analyze the state and development of conditions on world markets and the world economy, they usually turn to specialized information commercial centers that collect, systematize and provide such information.