Abstract
Analysis is part of the work of managers in the process of making managerial decisions, planning, organization, control and stimulation. The analysis is designed to increase the reliability of accounting information, to objectively, rationally and realistically imagine the course of processes and the results obtained.
 Organizations exist to achieve a certain goal, and it is the manager who determines the organization's goal and means of achieving it. The planning component of a medical institution of higher education involves defining its goals as an organization, outlining an overall strategy for achieving those goals, and forming a comprehensive hierarchy of plans for integrating and coordinating its activities. Setting goals keeps work on track and helps organizational members focus on the most important things. In addition, planning helps clarify the consequences of the actions that managers must take to respond to change. Therefore, planning is exactly what managers need in a chaotic environment.
 Managers are also responsible for the structure of the organization. Such activity of the manager is called organizational. It contains a definition of which tasks should be performed, who should perform them, how the tasks should be grouped, who reports to whom, and when decisions should be made.
 In order to make the results of joint work of a team of specialists useful, managers need to organize it in such a way that joint efforts are clearly coordinated, that is, correctly selected participants of joint work, each of whom would clearly imagine the scope of his work and its contribution to the final result. The means of achieving the goal must be agreed upon.
 Every organization consists of people and leading these people and coordinating their activities is part of the manager's responsibilities. When managers motivate employees, direct the activities of others, select the most effective communication channel, or resolve conflict between group members, they are managing people.
 The fourth type of activity performed by managers is control. Formulating goals, making plans, identifying structural changes, training and motivating people may not be enough. Actual results should be compared with predefined tasks. In the presence of serious deviations, the manager is obliged to correct the chosen direction of the organization. It is this method of tracking, comparing and adjusting that is understood as the process of control by the organization.
 Organizational goals indicate to managers a specific direction of activity. However, simple definition of goals and their recognition by employees is not enough; it does not guarantee that the necessary actions will be carried out in practice. An effective manager must ensure that the actions of others are carried out as they should be, and that the set goals are actually achieved.
 Control is the last connecting link, connecting element of the functional chain of management. However, the main value of the control function derives from its connection with the processes of planning and delegation of powers.
 The enduring popularity of this approach from a process standpoint contributes to its clarity and simplicity. Adhering to this direction of management, it is easy to generalize the functions of the manager of the organization. So, the manager plans, organizes, directs and controls the activities of the organization.
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