scholarly journals CREATING F MODEL OF EFFICIENCY OF INTERNAL CONTROL OF INDUSTRIAL ENTERPRISES

2020 ◽  
Author(s):  
Yulia Klius ◽  
◽  
Anzhelika Izhboldina ◽  
Keyword(s):  
Internal Control ◽  
Structural Adjustment ◽  
Control Function ◽  
Specific System ◽  
Economic Relations ◽  
Industrial Enterprises ◽  
Control Functions ◽  
Study Implementation ◽  
Main Components ◽  
Management Functions

At the present stage of development of economic relations in Ukraine there is a need to improve management functions is growing. Control is one of the most important management functions because it is carried out in a specific system, at a specific level of management and integrates with each of the management functions, providing them organization and implementation. Leading domestic and foreign scientists have considered control as a multifaceted concept, codes include management principles; stages of the management process; management functions, etc. Therefore, the issue of effective implementation of internal control in industrial enterprises is relevant and requires detailed study. Implementation of Ukraine's strategic course to build a socially oriented economy of the European type and ensure its sustainable development requires a significant increase in the efficiency of the management system of an industrial enterprise and one of its main components – the internal control system. Domestic enterprises, as a rule, do not have sufficient experience in the development and implementation of systems that allow timely signaling of compliance with management decisions of the mission and strategic development goals. As a result, opportunities for development of both domestic and foreign markets for industrial products are reduced, the process of progressive structural adjustment of the economy is complicated. The author draws attention to the fact that system of internal control is certain internal rules and control procedures introduced by the company's management to ensure stable and efficient operation of the enterprise, adhered to internal economic policy, stored and rationally used assets of the enterprise, prevented any falsification, detected errors, ensured accuracy and completeness. accounting records, timely preparation of financial information, etc. The main scientific result is to study the place and importance of internal control in the management of the enterprise: The approaches of scientists to determine the place of the internal control function among the management functions are systematized. On the basis of a critical assessment of the views of scientists formed the functional orientation of the internal control function. It is concluded that the control functions, integrating with other management functions, create direct and feedback between units of the enterprise and significantly increase the efficiency of its implementation.

scholarly journals Trends of Forming the Accounting and Analytical Management System in the Digital Economy

2019 ◽  
pp. 5
Author(s):  
Serhii Hushko ◽  
Volodymyr Kulishov ◽  
Yaroslav Izmaylov ◽  
Rasa Subačienė
Keyword(s):  
Development Strategy ◽  
Internal Control ◽  
Management System ◽  
National Level ◽  
Digital Economy ◽  
Accounting Systems ◽  
Economic Relations ◽  
Jel Code ◽  
Main Components ◽  
And Control

Recent trends of overall digitalisation challenges to find new approaches and improvement of information formation systems in different spheres. The trends also make impact on the tendency to develop common stereotypes of methods, accounting procedures, reporting forms, etc. which may be called identification. The identification of accounting systems in its essence - is the solution to the problem of harmonization of accounting at the international level. However, it is impossible to achieve complete identification. Everything that is done in this direction at the national level by accounting systems (standardization of reporting, convergence of national rules with international ones, convergence of evaluation and control systems, etc.) indicates a progressive trend in the processes of identification and harmonization of accounting systems. The purpose of the research is to evaluate the trends of forming the accounting and analytical management system in the digital economy. The research methods are comparison, systematisation and summarisation of information. Thus the main components of the accounting organization have been defined, among them: the technique of organizing and conducting accounting; methodological support of accounting and internal control. There is a need for generalization of modern achievements for the construction of the AAMS, the development of the company's development strategy in the light of work peculiarities in the digital economy. Authors identified, that there is a modification of the existing and emergence of modern requirements and tasks for the organization of accounting due to a focus on new users, transformation of motives and requests of all interested in the accounting information participants of international economic relations. Moreover, further improvement of the AAMS organization will enable to increase efficiency and raise productivity of economic activity. JEL code: M40

scholarly journals Role of Effective Internal Control Structure in Achievement of Targeted Success in Businesses

2018 ◽  
Vol 14 (1) ◽  
pp. 1
Author(s):  
Hasan Turedi ◽  
Duygu Celayir
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Control Structure ◽  
Corporate Management ◽  
Control Structures ◽  
Economic Relations ◽  
Business Environments ◽  
Management Functions ◽  
The Impact ◽  
The Way

Due to economic relations evolving over time, technology and changing business environments, the way in which one of the management functions, “control”, is executed has undergone a number of changes. Accordingly, the management of a business has become unable to control operations directly, making it a necessity for businesses to obtain timely and reliable data for a number of purposes, including protecting assets, and eliminating or minimizing errors and frauds. Internal control structures, formed within the business to serve this purpose, have become more relevant in terms of protecting business assets, identifying the way operations are executed and ensuring execution of operations at the desired level of efficiency. Internal control is defined as a structure in businesses which is directed by board of directors, managers and employees, aims to ensure effectiveness and efficiency of operations, reliability of the financial reporting system, and compliance with laws, and is designed to provide reasonable assurance in these aims. Depending on the position they assume, officials at every level have responsibilities in the context of ensuring effective and efficient execution of the internal control structure in businesses, and accordingly, of corporate management, and attaining expected goals. This study will examine development of an effective internal control structure in terms of attaining expected success by businesses and the impact thereof on the business.

scholarly journals NEW TECHNOLOGY ON DETERMINATION OF SUBJECTS, OBJECTS AND RESPONSIBLE DEPARTMENTS OF INTERNAL COST CONTROL AT ENTERPRISES OF THE OIL AND FAT INDUSTRY

2020 ◽  
Vol 04 (04) ◽  
pp. 04-05
Author(s):  
Olena Chernovol
Keyword(s):  
Internal Control ◽  
Cost Control ◽  
New Technology ◽  
Production Costs ◽  
Enterprise Management ◽  
Control Functions ◽  
Main Thing ◽  
Management Functions ◽  
The Cost ◽  
On Farm

The control functions of each structural unit and the measure of their responsibility have been determined. The types of on-farm control at the enterprise and their role and significance for the economic activity of the enterprise have been determined. Internal control is carried out at each enterprise by all economic and technical services. Given that in modern economic conditions, the main thing is to ensure the interests of the owner, the main purpose of internal control is to prevent shortcomings. One of the most important objects of control are production costs, since control over them is a necessary element of enterprise management, without which it is impossible to fully implement other management functions. In our opinion, the organization of internal cost control in modern conditions should be considered as a process that follows and is derived from the financial structure of the enterprise. And in this sense, this process is authentic to the cost accounting process. However, the process of on-farm cost control has its own characteristics.

PROSPECTS FOR THE DEVELOPMENT OF THE INNOVATIVE MARKET OF CHEMICAL TECHNOLOGIES IN RUSSIA

2021 ◽  
Author(s):  
Natalia Nikolaeva ◽  
Nikita Grinev ◽  
Pavel Barabanov ◽  
Elena Kulyuasova ◽  
Nikolay Kulyuasov
Keyword(s):  
Russian Federation ◽  
Chemical Industry ◽  
Technological Development ◽  
Global Market ◽  
The State ◽  
Economic Relations ◽  
Industrial Enterprises ◽  
Chemical Complex ◽  
The Russian Federation

"The transition of Russia to sustainable economic growth is impossible without stimulating the use of the achievements of science and education, high technologies, promoting innovative activity as an essential premise for the development of social production and subjects of economic relations. For the state, the promotion of innovation is a priority in the economic policy sector, since it is the level of scientific and technological development that largely determines the long-term strategic advantages of the country, and the prospects for the development of the state largely dependent on the level of innovation development. For a long time, the Ministry of Economic Development of the Russian Federation has been implementing the Strategy for Innovative Development of the Russian Federation. It includes 20 key steps and is developed based on the provisions of the concept of long-term development of the Russian Federation. The main results should have been, firstly, an increase in spending on science and innovation, and secondly, an increase in the share of industrial enterprises that introduce innovations in production. It was assumed that their share will increase by 4-5 times by 2020, compared with 2010 year. Not everything has been achieved, and there is a lot to strive for. This study is devoted to the driver of scientific and technological progress - the chemical complex of Russia. The chemical complex plays a significant role in the implementation of the most important socio-economic programs of the country. The study is devoted to the consideration of the most important prospects and key alternatives for the development of the chemical industry related to different areas of innovation. Conclusions will be made on key technologies and products that can change the position of the chemical industry in the global market."

HISTORICAL STAGES OF FORMATION AND DEVELOPMENT OF INTERNAL CONTROL

2021 ◽  
Vol 296 (4) ◽  
pp. 14-20
Author(s):  
AnnА KOZACHENKO ◽  
Keyword(s):  
Internal Control ◽  
Private Property ◽  
Internal Audit ◽  
Economic Life ◽  
Capitalist System ◽  
Historical Aspect ◽  
Economic Relations ◽  
History Of ◽  
Economic Formation ◽  
Means Of Production

The article highlights the views of scientists on the allocation of periods (stages) in the history of internal control, which differ in the following features: the emergence and development of socio – economic relations that existed at different times; diversification of objects and subjects of control; complicating the tasks of control over the different levels of development of productive forces and equipment of each society; specific methodological techniques. Thus, the first manifestations of control are observed during the period of primitive communal system. The period of slavery is considered the stage of the emergence of internal control. Characteristic of this period was physical coercion to work. In the period of the feudal system, the peculiarities of the development of socio-economic formation of European states are the distinction between external and internal audit, and accounting registers to reflect the facts of economic life, which served for entries in the accounts of the General Ledger. In addition, control activities were manifested in the movement of credit and settlement transactions between buyers, in settlements between buyers and banks, in production processes and private ownership of the means of production. The capitalist system of production did not require many special control bodies, and its functions were carried out directly by the owners of the means of production. The basis of capitalism was the private property of the bourgeoisie on the means of production, but not on the worker, who at that time received more freedom. It was during the communist formation that thorough work was carried out on the methodological support of internal economic control, but its active development began after the declaration of independence of Ukraine, by borrowing the foundations in foreign countries. Thus, the periodization presented in the article helps to trace the historical aspect of the development and formation of internal control as a control system as a whole, in a certain period of time in which.

scholarly journals Monitoring the importance of improving the subsystem of systematic economic analysis and evaluation at enterprises of industry, scientific and industrial unions

2019 ◽  
pp. 20-23
Author(s):  
Serhii TKACHENKO ◽  
Olena POTYSHNIAK ◽  
Yevheniia POLIAKOVA
Keyword(s):  
Control System ◽  
Economic Analysis ◽  
Management System ◽  
Production Management ◽  
New Technology ◽  
Scientific Publications ◽  
Industrial Enterprises ◽  
Modern Computer ◽  
The Subject ◽  
Management Functions

One of the reasons that at present in research and production associations and industrial enterprises, according to the degree of implementation, analysis is almost the most backward management function, in our opinion, is still insufficient attention on the part of economic services of these production links to issues of formation of analytical information processing. Having overcome, in principle, the psychological barrier of misunderstanding the advantages of using modern computer technology in production management, the economic services of enterprises in a number of cases have not yet realized that they should be both initiators of the functional development of the management system and direct participants in the new technology for the implementation of management functions, including and analysis function. The use of electronic digital machines in economic analysis is one of the indispensable conditions for achieving its efficiency and complexity. The problem of improving the function of economic analysis is becoming the subject of increasing attention, both from a large number of specialists, and from higher education institutions and various research organizations. The increasing attention to the problem of improving integrated economic analysis is evidenced by the fact that it is the subject of consideration at International, All-Ukrainian, Regional scientific and practical conferences, seminars and is significantly reflected in the recommendations of these forums. At the same time, it should be noted that the methodology of the approach, the breadth of coverage in solving the problem, the focus and depth of development in many cases by different authors are far from the same and not equivalent. Therefore, when conducting an analytical review of scientific publications, in our opinion, it is advisable to evaluate existing developments in a certain order, namely: firstly, works that emphasize the importance and need to improve the function of economic analysis without indicating specific ways to solve this problem; secondly, works examining specific forms of organizing economic analysis in management systems. The latter, in particular, include: works in which the dispersal and implementation of individual analysis tasks are proposed as part of various functional subsystems of the control system; works whose authors consider it possible to combine the tasks of economic analysis with the tasks of other management functions in one of the generally accepted subsystems of the management system; works in which the allocation of analysis tasks to an independent functional subsystem of the control system is justified.

scholarly journals FUNCTIONS OF MANAGEMENT ACCOUNTING

2021 ◽  
Author(s):  
Oksana Butkevich ◽  
Keyword(s):  
Management Accounting ◽  
Scientific Methods ◽  
Planning And Control ◽  
Control Functions ◽  
Management Processes ◽  
Cognitive Motivation ◽  
General Scientific ◽  
Management Functions ◽  
Almost All ◽  
And Control

One of the most important tasks of management accounting is to provide quality and efficient accounting information to users. The effectiveness of management accounting is manifested through the implementation of its functions, so it is relevant and urgent to consider them. The aim of the article is to study the composition, number and content of the functions of management accounting. The research methodology was based on general scientific methods of cognition like historical, logical, systemic methods, induction, deduction, analysis, as well as the methods of classification and grouping. According to the results of the research, it is found that currently there is no unified, generally accepted approach to the composition and number of the functions of management accounting (on average, there are distinguished five functions). Almost all researchers indicate information and control functions; analytical, predictive and communication functions are also present in most of the authors' papers analyzed. In some works, there are not quite appropriate combinations of two separate functions in one, and also there are similar titles of one and the same function of management accounting. There is a separation of rather narrow, specific functions, which are inherent only in certain management processes. We have summarized 32 different functions of management accounting, analyzed their number and composition, covered more than 50 authorial meanings for each of them. It has been found that researchers determine the different composition and essence of the functions depending on the direction of the study, its object and the specifics of the industry. It is quite logical that most of the various interpretations are given to the content of the information function of management accounting. According to the Conceptual Framework for Management Accounting developed by the International Federation of Accountants, the following functions have only one definition: analytical (evaluation), control and analytical, scientific and cognitive, new scientific and cognitive, motivation, organization, organizational and communication, planning and control, prognostic, reputational and the functions of management accounting. Prospects for further research are to consider the relationship between the functions of management accounting and management functions and to establish the quality and features of the manifestation of the functions of management accounting under the influence of industry characteristics of enterprises.

scholarly journals A special meeting as an institution of emergency management of the russian empire during the First World war

2021 ◽  
Vol 4 ◽  
pp. 33-40
Author(s):  
V. V. Sinichenko ◽  
Keyword(s):  
National Economy ◽  
Russian Empire ◽  
The State ◽  
Public Institutions ◽  
Industrial Enterprises ◽  
The Russian Empire ◽  
Management Functions ◽  
State Defense ◽  
The Military ◽  
Special Meeting

The article examines the issue of the effectiveness of the work of the Special meeting for combining measures to provide the active army with items of combat and material supplies, headed by the Minister of War. It is noted that the Special Meeting, which appeared on May 13, 1915, received extraordinary powers to carry out the economic mobilization of the entire national economy of the Russian Empire. These powers were legally formalized on August 17, 1915. From that moment in 1915, a Special meeting for the discussion and unification of measures for the defense of the state, for the provision of fuel for communication lines, state and public institutions and enterprises working for the purposes of state defense, for the food business and transportation of fuel and food and military cargo. This body, created in wartime conditions, was entrusted with extraordinary powers to manage state, public institutions and enterprises. The chairman of this meeting was the Minister of War, appointed directly by the emperor. It was he who could form commissions and subcommissions that dealt with both the procurement of weapons, equipment and equipment abroad, and directly with the implementation of a general domestic economic policy in the state for the development of certain branches of industrial and agricultural production. However, as the materials show, the transfer of management functions to the state apparatus and the entire mobilized economy of the country into the hands of the military department led to distortions in the development of the country’s national economy. Primary attention was paid to industrial enterprises working for the purposes of state defense, while the organization of food supply and transport support in the Russian Empire, despite the initiatives of the Ministry of Railways, the Ministry of Trade and Industry, the All-Russian Zemstvo Union, which had a representative in a Special Meeting, did not found due support and attention from the Chairperson of the Special Meeting.

scholarly journals PERANAN WARGA TIONGHOASEBAGAI ANGGOTA LEGISLATIFDI KOTA BATAM TAHUN 1999-2009

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Fitri Yanti ◽  
Nunung Krisnawati
Keyword(s):  
Local Governments ◽  
Control Function ◽  
Secondary Data ◽  
Primary Data ◽  
Chinese Community ◽  
Historical Method ◽  
Control Functions ◽  
The People ◽  
The Right

The background of this thesis is an increasing number of legislators Batam from Chinese citizens, at the 1999 elections, there were two people who passed to the DPRD Kota Batam, in the elections of 2004 increased to four Chinese citizens who become legislators Batam. It is not independent of their role during the sitting in the legislature as a representative of the people. This study aims to clarify the role of Chinese citizens who sat as a legislative member in Batam 1999-2009This research is a qualitative research, the historical method with the approach of political science. Steps historical research include: first heuristic, there are two sources of data are primary data and secondary data, primary data in this study is a member of the legislative representatives of the Chinese community, Chinese people, community leaders and members of the Commission, the secondary data taken from any books , newspapers and other documents, the authors do critique source consisting of external criticism and internal criticism, the three researchers to interpret, fourth historiography.The results in this study explained that the role of the Chinese community as a member of the legislature in Batam years 1999-2009, the first legislative function is set statutorily in the form of local regulations (Perda), the second control function or supervise the activities of local government in implementing legislation has been agreed , of these control functions legislators have the right to ask questions, interpellation, questionnaires and motions, the three other functions related to the budget or APBD that has been agreed with the local governments when the plenary session.  Keywords: legislative member, chinese societyLatar belakang penelitian ini adalah terjadinya peningkatan jumlah anggota DPRD Kota Batam dari warga Tionghoa, dimana pada pemilu tahun 1999 terdapat dua orang yang lolos menjadi anggota DPRD Kota Batam dan  pada pemilu tahun 2004 mengalami peningkatan menjadi empat orang. Hal ini tentunya tidak terlepas dari peran mereka selama duduk di legislatif sebagai wakil rakyat. Penelitian ini bertujuan untuk menjelaskan peran warga Tionghoa yang duduk menjadi anggota legislatif di Kota Batam tahun 1999-2009.Jenis penelitian ini adalah penelitian kualitatif historis dengan pendekatan ilmu politik.Adapunlangkah-langkah penelitian historis meliputi: pertama heuristik, di dalamnya terdapat dua sumber data yaitu data primer dan data sekunder, data primer dalam penelitian ini adalah anggota legislatif dari perwakilan masyarakat Tionghoa, masyarakat keturunan Tionghoa, tokoh masyarakat dan anggota KPU, data sekunder diambil dari buku-buku, koran dan dokumen lainnya.Kedua, kritik sumber yang terdiri dari kritik ekstern dan kritik intern.Ketiga, interpretasi dan keempat, historiografi.Hasil dalam penelitian ini menjelaskan bahwa peranan warga Tionghoa sebagai anggota legislatif di Kota Batam tahun 1999-2009,  pertama fungsi legislasi yaitu mengatur undang-undang dalam bentuk peraturan daerah (Perda), kedua fungsi kontrol atau mengawasi kegiatan pemerintah daerah dalam menjalankan Perda yang telah disepakati, dari fungsi kontrol ini anggota DPRD memiliki hak untuk bertanya, interpelasi, angket dan mosi, ketiga fungsi lainnya yang berkaitan dengan anggaran atau APBD yang telah disepakati bersama pemerintah daerah saat sidang paripurna. Bermainnya peran-peran  tersebut dengan baik, semakin menambah nilai kepercayaan warga Tionghoa  memilih dari kalangan mereka untuk pemilu selanjutnya. Kata Kunci: anggota legislatif, masyarakat tionghoa, kota batam  

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