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.

scholarly journals IMPROVEMENT OF METHODOLOGICAL SUPPORT FOR CONTROL OF THE AVAILABILITY AND SAFETY OF STOCKS IN THE ENTERPRISE MANAGEMENT SYSTEM

2021 ◽  
pp. 107-115
Author(s):  
Guzaliya Klychova ◽  
Alsu Zakirova ◽  
Zariya Zalilova ◽  
Il'dus Gimadiev
Keyword(s):  
Internal Control ◽  
The State ◽  
Enterprise Management ◽  
Accounting System ◽  
Sources Of Information ◽  
Key Factors ◽  
Economic Activities ◽  
Control Procedures ◽  
Enterprise Management System ◽  
And Control

Stocks are one of the key factors ensuring the constancy and continuity of reproduction. In this regard, their internal control serves as the most important element of enterprise management and ensures stable and secure financial and economic activities. The purpose of the study is to improve the methodological support of internal control of the availability and safety of stocks to prevent distortions and illegal actions in terms of their movement, to ensure the reliability of information in accounting, operational and management accounting. To prove the effectiveness of accounting and analytical support for controlling the acquisition, storage, write-off of inventories, it is advisable to use the working document “Test for assessing the inventory accounting system”, which contains topical issues that allow assessing the effectiveness of organizing inventory accounting at the enterprise. The working document of internal control, proposed in the framework of the study, “The program of internal control of the availability and safety of stocks”, includes a list of control areas, a regulatory framework and sources of information, determines the nature of the audit and control procedures that are necessary to achieve the goal and practical solution of the audit tasks. The working document of internal control “Questionnaire for checking the state of storage facilities and safety of stocks” contains questions that allow the internal controller to fully assess the conditions of storage of stocks, the state of fire safety of warehouses, the equipment of warehouses with equipment, machinery, instruments and the correctness of their operation, the state of security warehouse premises. At the same time, the controller has the ability to clarify and concretize the options for answering the questions posed in the working document. This, in turn, will allow, based on the results of the audit, to provide the manager with all the information necessary for making effective management decisions

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 FINANCIAL CONTROL FOR THE FUNCTIONING OF THE SYSTEM AND MECHANISM OF THE STATE FINANCIAL POLICY

2020 ◽  
pp. 38-41
Author(s):  
Natalia Botvina
Keyword(s):  
Control System ◽  
Internal Control ◽  
Agricultural Sector ◽  
Systems Approach ◽  
Financial Control ◽  
Financial Policy ◽  
Financial Flows ◽  
Financial Decisions ◽  
Control Procedures

The functioning of the financial control system should be aimed at achieving the goals set by the financial policy. The role of the financial control system is to monitor the efficiency of financial resources, the optimality of financial flows, the creation of an information base for financial decisions to address deficiencies or regulate the objectives of financial policy. Based on the application of the systems approach in the study, it should also be noted that the system of financial control does not operate in isolation, but is a subsystem of a more complex system. It is also possible that it should be distinguished between smaller subsystems. The purpose of the article is to reveal the main problems of financial control over the functioning of the system and the mechanism of financial policy. The article substantiates the functions of financial control, which should contribute to the formation and strengthening of entrepreneurship, further developed the principles of the financial control system, by substantiating the principle of limitation of the application of control procedures. Determining the place of the system of financial control in the implementation of financial policy to ensure sustainable development of the agricultural sector, we concluded that the system of internal control is a subsystem of financial policy.

scholarly journals EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANGAN PADA TOKO MAHKOTA DIESEL MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Juwita Natalia Samuna ◽  
Harijanto Sabijono ◽  
Stanley Kho Walandouw
Keyword(s):  
Control System ◽  
Qualitative Analysis ◽  
Internal Control ◽  
Spare Parts ◽  
Accounting System ◽  
Control Environment ◽  
Analysis Method ◽  
Serial Number ◽  
Internal Control System ◽  
Control Procedures

Internal control system is a way or system that can prevent the occurrence of irregularities in the company. Internal control system of the inventory aims to protect the company's assets from theft. The research object is taken at the Manado Diesel Crown Store is one of the stores in Manado that runs the business by selling machines and spare parts. This study aims to evaluate the effectiveness of the application of internal control system merchandise inventory at Diesel Manado.The method of analysis used in this research is descriptive qualitative analysis method. Based on the results of internal control inventory of merchandise inventory at Manado Diesel Crown Store, then in the control environment that occurs in the company, there is a double position between the sales and the warehouse. In the accounting system, the documents used are not serial number printed. In control procedures, authorization system is only on certain transactions.Keywords: internal control system, merchandise inventory

The Energy Efficiency Reconstruction and Energy Consumption Assessments about a Library in Guangzhou

2011 ◽  
Vol 374-377 ◽  
pp. 672-676
Author(s):  
Liu Zhi Chen ◽  
Xiao Ning Xu ◽  
Han Wei Liu
Keyword(s):  
Energy Efficiency ◽  
Control System ◽  
Energy Consumption ◽  
Air Conditioning ◽  
Network Control ◽  
Operational Control ◽  
Network Control System ◽  
Air Conditioning System ◽  
Operational Management ◽  
Central Air Conditioning

How to reduce the energy consumption of the central air-conditioning is important for the building energy efficiency. The energy efficiency reconstruction of the central air-conditioning system on one library in Guangzhou is completed with the network control system self-developed. The operational control and operational management is integrated in the network control system. The energy consumption before and after reconstruction about the air-conditioning system of the library is detected and analyzed in the paper. The result shows the mode that operational control and operational management integrated has better energy efficiency.

scholarly journals The Internal Control System as a Management Function and the Element of Integrated Reporting Financial Statements

2020 ◽  
Vol 11 (6) ◽  
pp. 262
Author(s):  
Lyubov Plotnikova ◽  
V. V. Rubanov
Keyword(s):  
Control System ◽  
Internal Control ◽  
Information Disclosure ◽  
Visual Analysis ◽  
Internal Audit ◽  
Research Process ◽  
Financial Accounting ◽  
Integrated Reporting ◽  
Internal Control System ◽  
Control Procedures

The present article is devoted to one of the most urgent problems of financial accounting organization and preparation of accounts – the issue of implementation of internal control in the companies. The authors consider the internal control as a function of management in interrelation with internal audit and risk management. The purpose of the research is to determine the level of information disclosure about the internal control system in the company's reporting. The research subject is the industrial and economic activity of chosen companies. Public integrated reporting is the object. The authors set out the following tasks in the research process: to estimate the degree of study of the problem; to analyze public reporting, including its structure, different report forms, the content of Explanatory Notes to the reporting and the working documents; to compare the reporting of various companies; and to identify the degree of information disclosure. The methodology of the research suggests an analysis of existing studies in the field of internal control, visual analysis of internal documents of the companies and their reporting and comparative assessment of reports of some companies. The authors study public accounts of the major companies, consider it from the view of completeness of disclosure of information about the internal control system, draw conclusions and give recommendations on improvement of control procedures. The authors justify that the two concepts of internal control and internal audit are not the same. However, the management of some companies does not separate them. The authors prove that internal auditing is only a part of the internal control system.

Automation of Control Procedures for Financial and Economic Activities of the Organization

Auditor ◽  
2020 ◽  
Vol 6 (8) ◽  
pp. 35-40
Author(s):  
Ekaterina Zubenko
Keyword(s):  
Internal Control ◽  
Automated Analysis ◽  
Effective Control ◽  
Economic Activities ◽  
Timely Manner ◽  
Business Decisions ◽  
Internal Control System ◽  
Control Procedures ◽  
The Right ◽  
Management Capabilities

Th e article reveals the content of a soft ware product designed to assess the effectiveness of the internal control system through automated analysis of the organization’s financial and economic activities. Th e use of this soft ware product will allow you to expand your management capabilities and organize effective control over ongoing processes in economic, financial and managerial activities, as well as allow you to make the right business decisions, receiving reliable information in a timely manner.

scholarly journals Peculiarities of accounting and control of current liabilities of the enterprise

2021 ◽  
Vol 11/3 (-) ◽  
pp. 29-31
Author(s):  
Alina SEMENETS ◽  
Tetiana DUPLINAT
Keyword(s):  
Control System ◽  
Internal Control ◽  
Economic Activity ◽  
Accounting System ◽  
Domestic Economy ◽  
Economic Activities ◽  
Internal Control System ◽  
The Future ◽  
Control Work ◽  
And Control

Introduction. The crisis state of the domestic economy and a number of other factors require domestic enterprises and other levels of management to take prompt and drastic measures aimed at increasing the level of management. One of the promising and proven directions for increasing the efficiency of the management level is the increase and qualitative growth of the accounting system and the internal control system. One of the most important and difficult areas of accounting and control work (determining the final results of the financial and economic activities of the enterprise and its financial condition) is the accounting and control of liabilities, primarily current ones, this is what determines the direction of this research. The purpose of the paper is to improve the accounting and control of current liabilities by developing measures to eliminate violations and prevent them in the future. The methodological basis was dialectics, philosophical methodological methods of cognition. Results. The paper examines approaches to clarifying the definition of “current liabilities”. The most significant problems of modern economic activity of the domestic economy are investigated: low contractual discipline, crisis of non-payments, global chronic violation of the terms and conditions of payment for liabilities, primarily for current liabilities. A number of measures were proposed to eliminate violations in accounting, control current liabilities and prevent them in the future; non-admission in the practice of economic activity, accounting and control of delays in the terms and conditions of payment for liabilities. The studies have shown the need to improve the level of planning and contractual discipline, financial planning, improving document flow, accounting and control work at the enterprise. Conclusion. The main conclusions of the study are: the need for further research on this issue; introduction of a payment schedule for liabilities; the need to develop a methodology for checking current liabilities by the internal control system, compliance with contractual discipline; scheduled regular inspections of facilities and processes related to accounting and control of current liabilities.

scholarly journals Microclimate control system integrating into the automated enterprise management system

2019 ◽  
Vol 0 (20) ◽  
pp. 78-87
Author(s):  
Ігор Михайлович Голінко ◽  
Ірина Євгенівна Галицька
Keyword(s):  
Control System ◽  
Management System ◽  
Enterprise Management ◽  
Enterprise Management System
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