ORGANIZATION OF INTERNAL CONTROL OF RESOURCE SAVING IN AGRICULTURAL HOLDINGS
An important condition for the successful organization of internal control of resource conservation in agricultural holdings is the segmentation of its activities, since the presentation of information on segments is recognized as relevant. Organization of internal control of resource saving on the basis of segmentation makes it possible to determine the contribution of each unit to the final result of the activity of the agricultural holding and ensure the interconnection of business segments with the main financial and economic indicators of the holding as a whole. The development of an internal control system for resource saving by segments is objective in order to optimize the monitoring of the effectiveness of various lines of business, both in order to reflect the most important information about segments identified by various criteria and make current and strategic decisions.