The purpose of this research was look information on  the teacher perception about controlling of the headmaster on vocation senior high school. This is a descriptive research. The population is 201 ...teacher and research sample is 72 teachers who taken by simple random sampling. The instrument of this research was a questionnaire with Likert scale models that had tested for validity and reliability. Data analyzed using the average (mean) formula. The results of this research show teacher perception about controlling of headmaster on vocation senior high school (SMKN) in Solok city  stay in  good category with an average score 3,61 become 72,21 percent.
In diesem Buch werden die Anpassungsfähigkeit sowie die Entscheidungsqualität von kleinen und mittleren Unternehmen analysiert. Für die zweite Auflage konnten weitere namhafte Experten aus ...unterschiedlichen betriebswirtschaftlichen Forschungsbereichen gewonnen werden, deren Beiträge interessante Ansätze im Rahmen der Controlling- und KMU-Forschung liefern.
The system of results of effective performance of strategic diagnostics in the system of controlling financial indicators is formed and the place and role of diagnostics in the organizational ...structure of the enterprise are determined. It is established that an important result of the introduction of the structure of strategic diagnostics is the additional synergy of departments, which is a factor in increasing the competitiveness of the enterprise. The nomenclature of organizational measures to ensure effective controlling has been formed and the directions of strategic diagnostics have been established. It is established that diagnostics must be conducted continuously by all characteristics that affect the financial performance of the enterprise in order to obtain an effective management strategy. It is established that not only the values of the mentioned characteristics but also their trends are subject to controlling and analysis. The forecast of activity of the enterprise is formed on the basis of this analysis. The structure of application of strategic diagnostics in the system of controlling financial results is developed. This allowed formalizing the place and role of diagnostics in the formation of effective management strategies. A mathematical model and formalized approaches for proposing managerial actions based on strategic diagnostic data have been developed. For the first time, the competitiveness indicator of the enterprise was used as the main objective function of the formalized approach with the use of strategic diagnostics. The practicality of the proposed theoretical approaches and mathematical model is proved by the example of the analysis of the results of the Eristov Mining and Processing Plant. The potential of production, the degree of its achievement and restraining factors to obtain optimal values of the plant's performance indicators are evaluated.
Neuromorphic computing (NC) is a new generation of artificial intelligence. Memristors are promising candidates for NC owing to the feasibility of their ultrahigh‐density 3D integration and their ...ultralow energy consumption. Compared to traditional electrical memristors, the emerging optoelectronic memristors are more attractive owing to their ability to combine the advantages of both photonics and electronics. However, the inability to reversibly tune the memconductance with light has severely restricted the development of optoelectronic NC. Here, an all‐optically controlled (AOC) analog memristor is realized, with memconductance that is reversibly tunable over a continuous range by varying only the wavelength of the controlling light. The device is based on the relatively mature semiconductor material InGaZnO and a memconductance tuning mechanism of light‐induced electron trapping and detrapping. It is found that the light‐induced multiple memconductance states are nonvolatile. Furthermore, spike‐timing‐dependent plasticity learning can be mimicked in this AOC memristor, indicating its potential applications in AOC spiking neural networks for highly efficient optoelectronic NC.
An all‐optically controlled (AOC) analog memristor is realized based on the relatively mature material InGaZnO. The memconductance is reversibly tunable over a continuous range by varying only the wavelength of the controlling light. This device has promising applications in AOC spiking neural networks for highly efficient optoelectronic neuromorphic computing.
The article is aimed at studying theoretical and practical approaches to defining the place of controlling in the organizational structure of enterprise, as well as building an algorithm for its ...introduction in the enterprise. Approaches to the definition of the concept of «controlling» are generalized. The need for application of controlling in industrial enterprises, taking into account internal and external factors in the context of sustainable development, is substantiated. The reasons for the introduction of controlling in Ukraine and the purposes of using its instruments and mechanisms are characterized. The main tasks of operational and strategic controlling are defined. Both German and Ukrainian experience of application of controlling and the advantages of adaptation in the national enterprises are analyzed. The article describes the main problems faced by enterprises in the formation of organizational structure, and later, in the introduction of controlling. It is proposed to build a controlling system based on the developed algorithm of actions. The essence of the three stages of the algorithm is described. The positive and negative aspects of the introduction of controlling are defined. It is concluded that controlling, as a key and effective management element, will facilitate the following: improving the efficiency of the financial and economic activities of enterprises and strengthening their financial situation; formation of modern conceptual foundations for the management of the enterprise among managers; improving the enterprise’s management system by identifying and eliminating bottlenecks and targeting the enterprise's operations. The introduction of controllings based on IT technology and integrated business computerization will provide enterprise management with the accounting-analytical information they need to implement management in the long term.
Abstract
This paper deals with the implementation of controlling in a group of small and medium-sized industrial enterprises (SMEs) in Slovakia. The business environment characterized by rapid and ...abrupt changes forces enterprises to innovate not only products, but also internal processes and management system. Enterprises therefore implement controlling, whose role is to support the management of the enterprise in making important decisions. This paper will analyse the application of controlling in SMEs based on interviews with business managers and a questionnaire survey. Large enterprises have implemented controlling, but SMEs face the task of implementing it. Therefore, the paper will describe the tasks that need to be accomplished in the different phases of building controlling in SMEs. It will conclude by highlighting the benefits of implementing controlling for the management of SMEs.
This article reviews the literature on the contingency theory of management accounting since the 1980 review by the author. It traces the expansion of this literature and critically outlines some of ...the major themes explored over this period. It argues that a mechanistic approach that will develop into a predictive mechanism for the design of optimal control systems is misguided. Rather the existence of management control ‘packages’ that are continually changing and developing requires studies that follow these changes over time and seek to explain the mechanisms that are observed to be deployed. The ‘package’ concept has not yet been taken seriously in the design of most empirical studies although this is fundamental to the design of future studies. That is, different elements of control system packages are developed quasi independently by different actors at different times and are only loosely co-ordinated. Full coordination is precluded for several reasons, most notably the rapid pace of change and the addition of new or amended systems at a faster rate than the coordination process can develop. It is suggested that the narrow view of contingency that relies on responses to generally applicable questionnaires needs to be replaced by a more tailored approach that takes into account the context of specific organizations.
This paper concerns the influence of IT dynamic capabilities on controlling effectiveness. The main aim of the article is to verify whether IT dynamic capabilities strengthen the influence of dynamic ...capabilities of controlling on organizational performance through quality of controlling, as well as job performance of managers and employees, showing another way, in which IT can support controlling use in contemporary organizations. The proposed theoretical framework is verified empirically on the sample of 246 organizations operating in Poland, from which 231 organizations commented on the implementation of controlling. The verification confirmed that IT dynamic capabilities moderate the relations included in Controlling Effectiveness Model, which is a basis for the study. The research is based on the multivariant path analysis executed using SPSS AMOS, with bootstrapping.
The article deals with the place and functions of integrated controlling in the enterprise management system, the analysis of scientific views on the goals and objectives of controlling.
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