Management control

From Encyklopedia Administracji Publicznej

MANAGEMENT CONTROL – in the units of public finance sector the m.c. is a set of actions taken to ensure the implementation of objectives and tasks in a lawful, effective, economical and timely manner. This is a legal definition specified in the Public Finance Act. M.c. is therefore much more than just a traditional understanding of → control or → audit – it is a way of controlling or managing a unit directed at achieving goals and tasks with the imposed criteria of legality, efficiency, economy and timeliness. M.c. derives from the English term of internal control referring to the organisation’s internal control mechanism. The beginnings of m.c. in the Polish administration are linked to the concepts of financial control and → internal audit. The goal of m.c. is to ensure: compliance of the activity with the law and internal procedures, effectiveness and efficiency of operations, reliability of reports, protection of resources, observance and promotion of ethical conduct, efficiency and effectiveness of information flow and risk management [ A. Niedzielski ].

Literature: Z. Derdziuk, A. Niedzielski, Koordynacyjna funkcja kontrolingu [Coordinating function of controlling], „Kontrola Państwowa” 2011, no. 6 ■ Kontrola zarządcza w sektorze finansów publicznych. Istota, unormowania prawne i otoczenie. Kompendium wiedzy (wersja 1.0) [Management control in the public finance sector. Essence, legal regulations and surroundings. Knowledge compendium (version 1.0)], [online] [access: September 2017] ■ A. Szpor, Pojęcie kontroli zarządczej (wybrane aspekty) [The concept of management control (selected aspects)], [online] [access: September 2017].