scholarly journals ORGANIZATIONAL APPROACHES TO OPERATIONAL CONTROL AT INDUSTRIAL ENTERPRISES

2021 ◽  
Vol 2 (37) ◽  
pp. 123-133
Author(s):  
O. Starenka
Keyword(s):  
Control System ◽  
Internal Control ◽  
Control Process ◽  
Jel Classification ◽  
Operating Conditions ◽  
Industrial Enterprise ◽  
Control Measures ◽  
Operational Control ◽  
Industrial Enterprises ◽  
Control Department

Abstract. Modern operating conditions of the vast majority of industrial enterprises require an operational control system. This will not only make it possible to timely respond to the negative impacts of the external and internal environment, but will also provide opportunity to make informed management decisions, providing competitive advantages. A well-functioning operational control system will not only identify defects in a timely manner, but also promptly eliminate them and prevent their future manifestations. The approaches of scientists to various aspects of the organization of internal, in particular, operational control at enterprises are considered. Particular attention is paid to the analysis of the operational control organization. It is proved that the organizational structure of an industrial enterprise should have an internal control department, which is directly subordinate to the head of the enterprise and is interconnected with all its structural divisions. The composition of the internal control department is presented, which includes the head of the department and internal controllers (an internal controller and an operational controller). Their functional responsibilities are determined. It is noted that the operational controller should carry out operational control of possible deviations, taking into account their further influence on the results of activities, analyze control results, provide the head with information on the identified shortcomings in the work of structural units, as well as proposals for their elimination. A sequence of actions for the control process is proposed to be carried out using the following main stages: preparatory, verification, comparative, diagnostic, informational, managerial and final. Each of them is performed by a certain group of subjects of operational control, which take various control measures. The implementation of operational control at industrial enterprises in accordance with the proposed stages will contribute to the division of duties between employees directly involved in control, the prompt transfer of information to the appropriate decision-making centers and the rational organization of operational control at industrial enterprises. Keywords: internal control, operational control, industrial enterprise, control organization, internal control department, operational controller, stages of operational control. JEL Classification M40, М42 Formulas: 0; fig.: 2; tabl.: 0; bibl.: 20.

Faktor-Faktor Yang Mempengaruhi Fraud Dalam Kegiatan Pengadaan Barang dan Jasa

2017 ◽  
Vol 4 (02) ◽  
pp. 274-293
Author(s):  
Nur Hidayati ◽  
J.M.V. Mulyadi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Hypothesis Test ◽  
Jel Classification ◽  
Test Reliability ◽  
Coefficient Of Determination ◽  
Purposive Sampling ◽  
Internal Control System ◽  
Procurement System

ABSTRACT The purpose of this study is to examine whether variables such as quality of goods/services procurement committee, income of goods/services procurement committee, procurement system and procurement system, procurement ethic of goods/services and internal control system have influence to fraud of goods/ services procurement in the ministry of health affairs agency. Population in this research is all auditor related in process of procurement of goods/services, while the object of research (sample) that is as much as 56 people. The technique of determining the sample using purposive sampling method. Data were tested using validity test, reliability test, multicolinearity test, heteroskedasticity test, multiple regression analysis, hypothesis test and coefficient of determination. The result of the research shows that the quality of procurement committee variables significantly and negatively affect the fraud of procurement of goods/services. The income of the procurement committee does not significantly affect the procurement of goods/services, procurement system and procedures have significant effect and negative to the goods/service procurement, ethics have significant effect and negative to the procurement of goods/services and internal control system significantly and negative to the fraud of procurement of goods/services. ABSTRAK Tujuan dari penelitian ini adalah untuk menguji apakah variabel seperti kualitas panitia pengadaan barang/jasa, penghasilan panitia pengadaan barang/jasa, sistem dan prosedur pengadaan barang/jasa, etika pengadaan barang/jasa, dan sistem pengendalian internal memiliki pengaruh terhadap fraud pengadaan barang/jasa di Lingkungan Instansi Kementerian Kesehatan RI. Populasi dalam penelitian ini adalah seluruh auditor yang terkait dalam proses pengadaan barang/jasa, sedangkan yang dijadikan objek penelitian (sampel) yaitu sebanyak 56 orang. Teknik penentuan sampel menggunakan metode purposive sampling. Data diuji menggunakan uji validitas, uji reliabilitas, uji multikolinearitas, uji heteroskedastisitas, analisis regresi berganda, uji hipotesis dan koefisien determinasi. Hasil penelitian menunjukkan bahwa variabel kualitas panitia pengadaan berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa. Penghasilan panitia pengadaan tidak berpengaruh secara signifikan terhadap terhadap fraud pengadaan barang/jasa, sistem dan prosedur pengadaan berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa, ketika berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa dan sistem pengendalian internal berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa. JEL Classification: M41, M42, H57

INTERNAL TAX CONTROL FOR TAX MONITORING PURPOSES

2021 ◽  
Vol 3 (11) ◽  
pp. 195-200
Author(s):  
Evgeny S. Nikiforenko ◽  
Keyword(s):  
Control System ◽  
Monitoring System ◽  
Internal Control ◽  
Functional Dependence ◽  
Control Measures ◽  
Scientific Article ◽  
Important Indicator ◽  
Regulatory Authorities ◽  
Internal Control System ◽  
New System

Internal tax control is not only an effective way to manage the tax function of an organization, but also a prerequisite for the transition of organizations to a tax monitoring system. For the purposes of joining the new system, organizations must have a well-configured internal control system, which has all the neces-sary elements for monitoring, identifying and minimizing emerging tax risks. In the scientific article, the author considers the basic requirements for organizations when switching to tax monitoring, as well as the procedure for setting up internal tax control. The advantages of the tax monitoring system in comparison with the classical forms of control measures are considered. The author defines the main tasks of internal tax control with the allocation of the functional dependence of each center of responsibility within the framework of vertical ac-countability. Among other things, the criteria for assessing the "maturity" of internal control are defined, which is an important indicator and determines the volume of documents to be provided at the request of the super-visory authority. Based on the results of the study, the author draws conclusions about the necessary stages of interaction with regulatory authorities, about the procedure for the functioning of internal control, about the advantages received by organizations when using the new regime, about the potential to increase the effec-tiveness of the tax function of the organization.

scholarly journals Sistem Pengendalian Internal, Sistem Akuntansi Instansi, Kompetensi Sumber Daya Manusia dan Kualitas Laporan Keuangan di Kementerian Agama Propinsi Banten

2018 ◽  
Vol 5 (01) ◽  
pp. 37-52
Author(s):  
Fitri Akbariah ◽  
Suratno Suratno
Keyword(s):  
Regression Analysis ◽  
Control System ◽  
Human Resources ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Internal Control ◽  
Financial Statements ◽  
Jel Classification ◽  
Internal Control System

ABSTRACT This study analyses the effect between internal control system, instance accountancy system, and human resources competence toward financial statements quality in Banten Province Ministry Religious Affairs. The data were collected from questioners that had been answered by 95 respondents in Banten Province Ministry Religious Affairs. Data analyzing technique uses multiple regression analysis. The result finds internal control system, instance accountancy system, and human resources competence significantly effected toward financial statements quality in banten province ministry religious affairs. ABSTRAK Tujuan penelitian ini adalah untuk menganalisis pengaruh antara sistem pengendalian internal, sistem akuntansi instansi dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan di Kementerian Agama Provinsi Banten. Data dalam penelitian diperoleh dengan menggunakan kuesioner yang diisi oleh 95 orang responden di Kementerian Agama Provinsi Banten. Teknis analisa data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa sistem pengendalian internal, sistem akuntansi instansi dan kompetensi sumber daya manusia berpengaruh signifikan terhadap kualitas laporan keuangan di Kementerian Agama Provinsi Banten. JEL Classification: M40, J24

scholarly journals Sistem Pengendalian Internal, Sistem Akuntansi Instansi, Kompetensi Sumber Daya Manusia dan Kualitas Laporan Keuangan di Kementerian Agama Propinsi Banten

2018 ◽  
Vol 5 (01) ◽  
pp. 37-52
Author(s):  
Fitri Akbariah ◽  
Suratno Suratno
Keyword(s):  
Regression Analysis ◽  
Control System ◽  
Human Resources ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Internal Control ◽  
Financial Statements ◽  
Jel Classification ◽  
Internal Control System

ABSTRACT This study analyses the effect between internal control system, instance accountancy system, and human resources competence toward financial statements quality in Banten Province Ministry Religious Affairs. The data were collected from questioners that had been answered by 95 respondents in Banten Province Ministry Religious Affairs. Data analyzing technique uses multiple regression analysis. The result finds internal control system, instance accountancy system, and human resources competence significantly effected toward financial statements quality in banten province ministry religious affairs. ABSTRAK Tujuan penelitian ini adalah untuk menganalisis pengaruh antara sistem pengendalian internal, sistem akuntansi instansi dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan di Kementerian Agama Provinsi Banten. Data dalam penelitian diperoleh dengan menggunakan kuesioner yang diisi oleh 95 orang responden di Kementerian Agama Provinsi Banten. Teknis analisa data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa sistem pengendalian internal, sistem akuntansi instansi dan kompetensi sumber daya manusia berpengaruh signifikan terhadap kualitas laporan keuangan di Kementerian Agama Provinsi Banten. JEL Classification: M40, J24

Automation of the Approval and Control Process of Documents

2012 ◽  
pp. 289-302
Author(s):  
Rui Pedro Figueiredo Marques ◽  
Henrique Manuel Dinis dos Santos ◽  
Carlos Alberto Lourenço dos Santos
Keyword(s):  
Control System ◽  
Internal Control ◽  
Radio Frequency Identification ◽  
Organizational Context ◽  
Control Process ◽  
Pivotal Role ◽  
Continuous Auditing ◽  
Internal Control System ◽  
Frequency Identification ◽  
And Control

Traceability systems, including the approval and control of documents, are increasingly assuming a pivotal role in the workflow of information across an organization and they can be classified as an element of any internal control system at the organizational context which contributes for a continuous auditing and helps to manage and minimize organizational risk. RFID (Radio Frequency Identification) is a technology that can enable the development of architectures which provide an adequate response to this requirement of internal control. Thus, this chapter, as main objective, raises awareness of the importance of these systems in an organizational environment. Moreover this chapter’s objective is to propose a modular and flexible solution which simultaneously traces, monitors, and searches the flow and location of documents in an organization, using RFID technology.

STUDY OF PROGRESSIVE EXPERIENCE OF STAFF TRAINING AT AN INDUSTRIAL ENTERPRISE BY MEANS OF THE «BRAVE LEADERSHIP» PROJECT

2015 ◽  
Vol 2 (2) ◽  
pp. 0-0
Author(s):  
Tetiana Ledian ◽  
Ludmyla Rybalko
Keyword(s):  
Control System ◽  
Occupational Health ◽  
Safety Culture ◽  
Staff Training ◽  
Daily Practice ◽  
Industrial Enterprise ◽  
Production Level ◽  
General Control ◽  
Health Safety ◽  
Industrial Enterprises

One of the main problems arising at the industrial enterprises of Kryvyi Rih region is formal attitude to the questions of safety, especially at production level. Such formal attitude is evinced in forming of the system which just excludes the outgrowth of dangerous situations into hazardous events. To avoid this it is necessary to expose and teach leaders choosing them from top, middle and low-level managers. Such leaders would introduce the development of occupational health safety culture into the general control system of an enterprise requiring the acceptance and implementation of rules by the staff in daily practice.

The Application of a Thermal Efficiency Maximizing Control Strategy for Ignition Timing and Equivalence Ratio on a Natural Gas-Fueled Hercules G1600

1996 ◽  
Vol 118 (4) ◽  
pp. 872-879
Author(s):  
M. L. Franklin ◽  
D. B. Kittelson ◽  
R. H. Leuer
Keyword(s):  
Control System ◽  
Natural Gas ◽  
Thermal Efficiency ◽  
Equivalence Ratio ◽  
Three Dimensional ◽  
Control Process ◽  
Operating Conditions ◽  
Optimization Process ◽  
Lean Burn ◽  
Spark Timing

A two-dimensional optimization process, which simultaneously adjusts the spark timing and equivalence ratio of a lean-burn, natural gas, Hercules G1600 engine, has been demonstrated. First, the three-dimensional surface of thermal efficiency was mapped versus spark timing and equivalence ratio at a single speed and load combination. Then the ability of the control system to find and hold the combination of timing and equivalence ratio that gives the highest thermal efficiency was explored. NOx, CO, and HC maps were also constructed from our experimental data to determine the tradeoffs between efficiency and emissions. The optimization process adds small synchronous disturbances to the spark timing and air flow while the fuel injected per cycle is held constant for four cycles. The engine speed response to these disturbances is used to determine the corrections for spark timing and equivalence ratio. The control process, in effect, uses the engine itself as the primary sensor. The control system can adapt to changes in fuel composition, operating conditions, engine wear, or other factors that may not be easily measured. Although this strategy was previously demonstrated in a Volkswagen 1.7 liter light duty engine (Franklin et al., 1994b), until now it has not been demonstrated in a heavy-duty engine. This paper covers the application of the approach to a Hercules G1600 engine.

scholarly journals Control and analytical aspects of the management of financial results of enterprises

2021 ◽  
Vol 273 ◽  
pp. 10039
Author(s):  
Guzaliya Klychova ◽  
Evgenia Zaugarova ◽  
Alsou Zakirova ◽  
Angelina Dyatlova ◽  
Ildus Gimadiev
Keyword(s):  
Control System ◽  
Internal Control ◽  
Control Measures ◽  
Enterprise Management ◽  
Effective Management ◽  
Rational Distribution ◽  
Internal Control System ◽  
System Improvement ◽  
Enterprise Management System

The presence or absence of effective internal control system at the enterprise has a significant impact on the success of business development, competitiveness increase, development of information system, improvement of quality of accounting and analytical support of enterprise management system. With the help of internal control system the directions of improvement of financial and economic activity of the enterprise are defined, the procedures allowing to maximize profit are defined, rational distribution of expenses is provided. The purpose of research - development of theoretical bases and development of recommendations about perfection of methodical maintenance of the internal control of financial results. For development of theoretical bases of internal control the article suggests conceptual model of internal control system of financial results. During the research the procedures which are carried out at internal control of financial results are ranked depending on the control stages. Working documents which promote increase of efficiency of planning of inspection, timely collection of proof and full realization of control measures are offered. The application of the developed working documents in practical activities, will contribute to achieving the goals and solving urgent problems of internal control for effective management of the financial results of the production activities of the enterprise.

scholarly journals Objects and Subjects of Operational Control at Industrial Enterprises

2021 ◽  
Vol 4 (519) ◽  
pp. 176-182
Author(s):  
O. M. Starenka ◽  
Keyword(s):  
Control System ◽  
Real Time ◽  
Enterprise Management ◽  
Actual State ◽  
Negative Consequences ◽  
Operational Control ◽  
Industrial Enterprises ◽  
Managerial Decisions ◽  
Business Operations ◽  
Operational Information

In modern conditions of management, operational control at Ukrainian industrial enterprises should be present at all levels of management. For the efficient functioning of the operational control system, it is necessary to clearly understand the essence of its objects and subjects. Therefore, the article analyzed and summarized the views of different scientists regarding the essence of these concepts. It is defined that the subject of operational control is a structural unit or employee which should provide information about the actual state of the controlled object in a short time, prevent the occurrence of violations in real time, eliminate negative consequences so that this does not affect the final result of the economic activity of the enterprise. The levels of subjects of operational control, which are allocated depending on the involvement in the process of operational control, are suggested as follows: minimum, medium, maximum. The application of the proposed order will facilitate the receipt of the necessary operational information in real time by all interested parties and increase the efficiency of operational control directly where business operations are carried out. The objects of operational control were specified taking into account the needs of the management system, their classification was closer defined on such grounds as types of objects, composition of objects. The need to consider the objects of the operational control system in the context of economic processes is substantiated. The use of the proposed approaches to objects and subjects of operational control will contribute to the proper distribution of responsibilities for carrying out control, improving the quality and reliability of information, efficiency of enterprise management as a basis for making managerial decisions.

scholarly journals Essence and Place of Operational Control in the Economic Control System

2020 ◽  
pp. 114-121
Author(s):  
Olha Starenka ◽  
Keyword(s):  
Control System ◽  
Internal Control ◽  
Enterprise Management ◽  
Operational Control ◽  
Economic Activities ◽  
Economic Control ◽  
Operational Management ◽  
Control Procedures ◽  
Business Conditions ◽  
Enterprise Management System

The constant complication of business conditions leads to increased requirements for the enterprise management system. Accordingly, there is a need to create an internal control system that will cover all aspects of the enterprise activity and meet the needs of management in the prompt receipt of information of a diversified nature. The purpose of the article is to disclose and clarify approaches to understanding the essence of operational control and to determine its place in the economic control system. The analysis of scientific approaches to understanding the essence of such concepts as economic control, financial and economic control, internal control was carried out. It was proved that the concept of “economic control” is more general, it refers to the exercise of control at the macro level. At the micro level, namely in relation to the economic activities of enterprises, financial and economic control is carried out. Internal control is an integral part of it, which, in turn, includes the implementation of operational control. The views of various scientists on the essence of operational control were summarized and defined as a form of control that allows you to fix deviations and the reasons for their occurrence, as well as take preventive measures to avoid their occurrence. This will make it easier to obtain necessary information in real time for making operational management decisions. Its place in the economic control system has been determined. It was determined that operational control is carried out in accordance with the well-known control cycle, which includes the processing of information and its comparison with the standard during control procedures. Moreover, this process should be built taking into account the need to solve problems in the field of operational management of an enterprise, namely at the level of economic processes.

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