Controlefunctie, informatievoorziening en control(e)

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Voor de bepaling van de informatiebehoefte in de organisatie en het vaststellen van de wijze en de vorm waarin en de frequentie waarmee informatie ter beschikking zal moeten komen, is het nodig te weten wie, waar in het bedrijf welke beslissingen mag nemen. De informatiebehoefte en de daarop in te richten informatievoorziening wordt in samenhang met het niveau in een organisatie wel voorgesteld in een zogenoemde ‘informatiedriehoek’. Strategische informatie vergt dan bijvoorbeeld aggregatie en verdeling van informatie afkomstig van het operationele en tactische niveau en zal met andere tijdsintervallen in samenvattende overzichten worden gepresenteerd met het oog op de gevolgen op de langere termijn (zie figuur 11. 2).
Een noodzakelijke aanvulling op plannen is altijd de (voortgangs)controle, die tot doel heeft vast te stellen of de voortgaande activiteiten in de uitvoering volgens plan verlopen. De werkelijkheid wordt dan met het plan geconfronteerd. Bij afwijkingen tussen de twee zal een corrigerende actie moeten worden ondernomen. Het spreekt vanzelf dat dit tijdige kantoorruimte amsterdam informatieverwerking vereist. In subparagraaf 1 1.1.2 zullen we afzonderlijk op bedrijfssignalering ingaan.
Enkele redenen voor (interne) controle Controle is noodzakelijk omdat mensen en systemen feilbaar zijn. Veel dingen kunnen vaak beter of anders worden uitgevoerd dan eerst mogelijk leek. Ook is soms een oordeel niet geheel juist. Het is dus altijd van belang van de werkelijke gang van zaken op de hoogte te blijven. Daarnaast maakt delegatie (het overdragen van taken met bijbehorende bevoegdheden, zie hoofdstuk 7) controle noodzakelijk. Men dient er immers van overtuigd te zijn dat de uitvoering van taken naar behoren plaatsvindt. De uitvoering zelf is dan aan anderen opgedragen. Om deze redenen vindt in een bedrijf of instelling namens de leiding (van het bedrijf of van een afdeling) interne controle plaats. Het is van belang juiste meetpunten te kiezen en doelmatige normen te bepalen. Pas dan zal vergelijking tussen norm en werkelijkheid de leiding zinvolle en vereiste (controle-)informatie geven. Interne controle is gericht op het beheersen van processen die zich binnen een organisatie voltrekken. Zonder gerichte controle is beheersing in elk geval niet mogelijk.
Om van de voortgang van de uitvoering op de hoogte te blijven, kan een leidinggevende of uitvoerende medewerker verschillende hulpmiddelen gebruiken. Soms kunnen afwijkingen door directe controle of waarneming ( oogtoezicht) worden vastgesteld. Veelal is er echter sprake van indirecte controle en worden achteraf afwijkingen door middel van een verslag over de uitvoering of de stand van zaken vastgesteld. Controle kan gericht zijn op het nagaan: of wel volgens toegekende bevoegdheden is gehandeld; of de uitvoering van opdrachten juist en efficiënt is geweest; of de werkzaamheden voldoende voortgang vinden; of de juiste normen in tijden, hoeveelheden en kwaliteit zijn gehanteerd. De controlefunctie richt zich hiermee dus vooral op de feitelijke bedrijfsactiviteiten. Controle kan voorts ook worden gericht op genomen beslissingen, op de in het bedrijf aanwezige waarden (in geld en goederen) en op de administratie.

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