ASPECTS OF TOTAL QUALITY MANAGEMENT APPLIED IN ...

Annals of the University “Constantin Brâncuşi”of Tg-Jiu, No. 1/2008, Volume 2,
ISSN: 1842-4856
In Romania controlling is being implemented and is being practiced especially in subsidiaries of
international concerns as well as in very few Romanian companies.
In every geographical space controlling is interpreted differently:
• central function of management in the U.S.A.
• subsystem of management in Hungary
• 3 views in the German language space: comparison of plan - achievement, unit for
control and planning, influencing the companies’ behavior towards a direction offered
by management.
We agree with the German practitioners’ notion which considers controlling as a managerial
instrument.
Albrecht Deyhle says: “Controlling is created in the team composed of the manager and the
controller. The controller must ensure a methodology with which the organization to achieve its goal,
meaning achieving profit.” But Deyhle does not do a reference only to the objective of obtaining profit,
but to the array of objectives: Growth, Evolution, and Profit, which have as a result the establishing of
the central problem of controlling: “Is the organization on the correct path?”
Preiβler establishes in the center the orientation towards objective of controlling. Controlling is
an instrument for management which extends towards functions that support the organizations
management through information and helps achieve its objectives.
Mayer considers controlling a concept of management with orientation towards crisis situations,
achieving objectives, creating profit and with orientation towards the future, in the purpose of leading
successfully the organization and assuring its durable existence.
2. Controlling objectives
To be able to achieve its objectives, actual management must in the same time be able to
anticipate and adapt to the medium changes, and react to what is happening inside the organization and
outside it. Coordination of management subsystems activity can not be omitted to ensure easy
achievement of the objective. Bu alone, management can not fulfill all these requirements. That is why
it needs controlling. Controlling came in complementing management, having as objectives the
insurance of anticipation, adaptability reaction and coordination capabilities. These are considered
direct objectives but there is a more indirect objective of controlling.
2.1. Direct objectives of controlling
A. Insuring adaptability and anticipation
Controlling must ensure the existence of premises for the accommodation activities, these being
especially the necessary information, takes care of discovery of relevant data towards the possible
changes within the medium (anticipation capacity) and altogether takes care of providing information
referring to the changes that already took place (adaptability). But just understanding the situation is
not enough to ensure adaptability and anticipation. Controlling is therefore active within the entire
process of management, helping in the creative process of preparing the decision, as well as in
controlling the results.
B. Ensuring reaction capability
The contribution of controlling to ensuring reaction capability is consisted of the
implementation of an informational and especially of a control system to show steadily to those who do
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