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2006, vol. 11, iss. 3, pp. 46-52
The audit of management decision systems
Faculty of Economy and Business Administration, Craiova, Romania
Keywords: audit of management decision systems; organizational decision making system; decision making process
The amateurism in management is not only counterproductive, but many times it leads to catastrophic results. The audit of management as a qualified process, capable of validating the process, relations and the management system, find its roots and the justification in the realities and challenges of the socio-economic life. The challenges for the organizations are well-known: moving boundaries of the organization, fast development of global markets, increasing competition, demographic changes and an intensified rate of change. The audit of management is intended to determine the improvement of managerial functions, and so leading to better economic results. Based on the existing structure of management field, we can identify three ways to approach the audit of management for an organization. The audit of management, as a research and evaluation effort can be detailed as follows a) the functions of organization namely, the production function, the commercial function, the R&D function, the human resources function, the financial and accounting function; b) the functions of management namely the forecasting, organization, coordination, motivation and controlling; c) the management subsystems namely the decision subsystem, the information subsystem, the organizational subsystem, the methodological subsystem. Our paper will introduce a brief description of the audit of management and then will focus on the audit of decision subsystem within an organization. Component of the management of the firm, the decision subsystem is composed from the microeconomics decision and the mechanism to adopt these decisions. The audit of the decision subsystem represents the essence of the audit of management. The audit of this subsystem should emphasize some discrepancies and strong issues, analyzed in accordance with the other managerial components. The first part will focus on the analysis of the competences of managers, the classification of decisions by types, the analysis of decisions from the perspective of the management functions, the analysis of the decisional context that produced the decisions, the analysis of the decisions techniques used in decision-making process. In the second part of the paper we identify solutions that lead to the improvement of the decisional subsystem of the organization. The formulation of the solutions will start from the deficiencies identified in the previous phase.
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article language: English
document type: unclassified
published in SCIndeks: 21/07/2007

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