scholarly journals OBJECTS OF INTERNAL CONTROL IN SHIPPING COMPANIES

2020 ◽  
pp. 100-104
Author(s):  
Vera V. Krainova
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Management System ◽  
Business Processes ◽  
Important Task ◽  
Management Process ◽  
Shipping Company ◽  
Management Function ◽  
Multi Level

Effective internal control is essential for successful operations and management of shipping companies. For its implementation, the most important task is to determine the objects of internal control, that is, the scope of its application. Internal control, as a management function, is aimed at solving management problems, therefore, in the author's opinion, objects of management and objects of internal control are identical. Based on the analysis of the approaches of various authors to the choice of management objects, the author's approach has been developed, taking into account the interaction of all elements of the management system, the multidimensional and multi-level nature of management process, and branch features of shipping business. A classification of objects of internal control in shipping companies has been developed with the allocation of such objects as resources, business processes, results of functioning, management decisions. The disclosure of the content of these objects shows that internal control covers all levels of the shipping company, including both the managed and the control systems.

scholarly journals IMPROVEMENT OF THE ENTERPRISE MANAGEMENT SYSTEM BASED ON MODERN PRINCIPLES OF BUILDING BUSINESS PROCESSES, CONTROLLING AND RISK MANAGEMENT

2020 ◽  
Vol 1 (3) ◽  
pp. 40-45
Author(s):  
Alla Idobayeva
Keyword(s):  
Risk Management ◽  
Management System ◽  
Business Processes ◽  
System Analysis ◽  
Enterprise Management ◽  
Management Process ◽  
Market Conditions ◽  
Industrial Enterprises ◽  
Modern Enterprise ◽  
Enterprise Management System

The objective of the article is to highlight and consider the main directions for improving the modern enterprise management system, since that in the modern market conditions, the issue of effective development for industrial enterprises becomes more relevant, while the fundamental bearing core of the enterprise's internal environment is the management efficiency. The main problem is the managerial inefficiency of an excessively large structure that is not well suited to the work in market conditions. Methodology. In the course of this analysis, the management system of an industrial enterprise was considered as a complex open system with the use of the system analysis methodology in the study, which made it possible to identify the main directions for its improvement. Results. Enterprise management is a continuous process of influencing the performance of an employee, group or enterprise as a whole for the best results in terms of achieving the goal, which has been set. The management process is provided by the trained management professionals who shape and manage the organization by setting goals and developing ways to achieve them. To do this, management must find an effective way to combine the key variables that characterize tasks and people, while taking into account the obvious and potential external and internal risks and threats. Setting goals and providing them with policies, strategies, procedures and rules, the necessary management mechanisms contribute to the solution of this task. Motivation and control also play a significant role in ensuring that the tasks are completed effectively. However, the key in this is precisely management, which is most obvious and directly related to the systematic coordination of tasks and, accordingly, the formal relationships of people performing them, and the correctly selected management process toolkit allows the enterprise to achieve the greatest efficiency. Practical implications. The performed analysis of the features of the functioning of the enterprise management system allows us to determine the following areas for improving the modern enterprise management system: improving the business processes of the enterprise, ensuring high-quality control in the enterprise management system, and introducing the enterprise risk-management. Value/originality. The use of system analysis made it possible to determine and substantiate the main directions of improving the modern enterprise management system.

scholarly journals PROBLEMS OF CREATION AND FUNCTIONING OF THE MANAGEMENT SYSTEM OF A COMMERCIAL ORGANIZATION

2019 ◽  
pp. 03-07
Author(s):  
S. A. Soustina
Keyword(s):  
Management System ◽  
Business Processes ◽  
Management Process ◽  
Effective Management ◽  
Organization Management ◽  
Strategic Goals ◽  
Business Structures ◽  
Innovation Economy ◽  
Commercial Organization

The article deals with topical issues of creating and operating a commercial organization management system. from the standpoint of modern practice. Analyzed opportunities to ensure more effective management of the organization. In today’s dynamic innovation economy, in order to achieve the strategic goals of business structures, it is necessary to carry out systematic work to improve the organization’s management process and deliver targeted strategic targets to employees to increase their motivation and integration into business processes.

scholarly journals Digital technologies are the basis of digital economy of civil aviation airport refueling complexes

2020 ◽  
Vol 23 (4) ◽  
pp. 20-32
Author(s):  
A. A. Brailko ◽  
O. V. Gromov ◽  
L. A. Druzhinin
Keyword(s):  
Control Systems ◽  
Management System ◽  
Business Processes ◽  
Digital Technologies ◽  
Resource Planning ◽  
Information Management System ◽  
Digital Economy ◽  
Aviation Fuel ◽  
Civil Aviation ◽  
Automated Control

The article analyzes the main information automated control systems for refueling complexes, based on this analysis, the problems of the airport ground handling functioning are identified, the main of which are the inefficiency of managing stochastic processes that occur in failure situations, as well as the lack of automated control systems for the level of purity of aviation fuel from mechanical impurities and water. The way to upgrade Groundstar Inform GmbH - a single integrated airport management system by increasing the capabilities of the system by adding new components is proposed. A solution to the problem of multi-resource planning of aircraft refueling in high-intensity flight conditions, including failure situations, based on intelligent simulation and resource management is proposed. As well as from the point of view of optimizing the solution of business process objectives the development of planning algorithms using the mathematical apparatus of fuzzy modeling and control, fuzzy sets and fuzzy logic underlying the intelligent modeling of processes is proposed. The concept of an adaptive information management system of technological processes of a refueling complex for monitoring the purity of jet fuel, based on dynamic on-line monitoring of the existence of mechanical impurities and water is introduced. The article examines the elements of creating a "Smart Refueling Complex", in which intelligent business processes are combined into one whole due to the use of "smart" operational processes and technological equipment. The introduction of digital technologies, "industry 4.0" tools and trends in automation, digitalization and digitalization of the modern aviation fuel supply for civil aviation is becoming the basis of the digital economy of civil aviation refueling complexes.

Change management business processes of high-tech machinery building product in the context of management and financial accounting tasks

2020 ◽  
pp. 224-235
Author(s):  
Т.М. Рогуленко ◽  
Е.В. Орлов ◽  
И.А. Сомкин
Keyword(s):  
Change Management ◽  
Business Processes ◽  
Financial Accounting ◽  
High Tech ◽  
Building Industry ◽  
Accounting System ◽  
Management Process ◽  
Building Product ◽  
Machinery Building

В работе рассмотрена проблема построения бизнес-процессов управления изменениями продукции машиностроения, отнесённой к перечню инновационной или высокотехнологичной, в частности такой её аспект как построение взаимодействия системы управленческого учёта предприятия со смежными подразделениями. В ходе исследования выявлены и проанализированы, типовые проблемы, возникающие в практике реализации инновационных проектов машиностроительной отрасли. Авторами предложена классификация проблем, возникающих при реализации процесса проведения изменений, и получен ряд выводов основанных, в том числе, на мнении практикующих специалистов отрасли. Paper deals with the problem of building change management business processes of a product in machinery building industry classified as innovative or high-tech, in particular, such an aspect of building the interaction of enterprise's management accounting system with related departments. Study identified and analyzed typical problems that arise in the practice of implementing innovative projects in machinery building industry. The authors proposed a classification of problems, that arise during the implementation of change management process, and obtained a number of conclusions based, among other things, on the opinion of industry practitioners.

scholarly journals Improving the quality of management based on internal control system

2020 ◽  
Vol 41 (49) ◽  
pp. 98-103
Author(s):  
Olga A. OVCHINNIKOVA ◽  
◽  
Marina E. GREBNEVA ◽  
Keyword(s):  
Control System ◽  
Quality Assessment ◽  
Internal Control ◽  
Management System ◽  
Reliable Information ◽  
Sources Of Information ◽  
Information Base ◽  
Management Function ◽  
Internal Control System

The management system effects on its object through general functions. Relationship and interaction of these functions create a close control cycle. The control is the leading management function. This paper discusses the goals of building an effective internal control system that generates reliable information for making management decisions. The authors structure the internal control system and research sources of information base for its functioning. Moreover they select methods of quality assessment of the internal control system and formulate the stages of evaluation of its effectiveness in an enterprise.

Internes Kontrollsystem (IKS)

2017 ◽  
Vol 58 (2) ◽  
pp. 17-21
Author(s):  
Michael Klotz
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Business Processes ◽  
Internal Controls ◽  
Control Measures ◽  
Financial Accounting ◽  
Integrated Framework ◽  
Overall Design ◽  
Effective System ◽  
Complex Relationships

Interne Kontrollsysteme (IKS) bilden heute ein wesentliches Element der Unternehmensüberwachung. Während sie in der Vergangenheit nahezu ausschließlich die Erfüllung rechnungslegungsbezogener Anforderungen sicherstellten, sollten IKS heute zunehmend weitere Ziele der Compliance und der Betrugsprävention erfüllen. Für die grundlegende strukturelle Ausgestaltung eines IKS steht mit COSO I „Internal Controls – Integrated Framework“ ein weltweit genutzter Standard zur Verfügung. Die Konzeption eines IKS im Detail sollte sich an den Unternehmensprozessen orientieren. Dieser Ansatz zeitigt verschiedene Vorteile. Durch einen prozessorientierten Überblick gelangen die Beteiligten nicht nur zu einem gemeinsamen IKS-Verständnis und einer Transparenz bezüglich des Zusammenwirkens der verschiedenen Überwachungsmaßnahmen, sondern es wird auch eine Weiterentwicklung des IKS durch eine kontinuierliche Prozessverbesserung sichergestellt und die Komplexität aus der Verbindung von Zielen, Prozessen, Risiken und zugehörigen Überwachungsmaßnahmen handhabbar gemacht. Nowadays, systems of internal control form an essential part of corporate monitoring. In the past, internal control focused predominantly on financial accounting. Today, this element is extended by goals of compliance and fraud prevention. The globally used standard COSO I „Internal Controls – Integrated Framework“ can serve as a basis for the overall design and implementation of an effective system of internal control. However, the detailed design of internal control systems should be customized to map the company’s business processes. This approach brings several benefits. All involved parties will be able to develop a common understanding of internal control. A process-oriented overview will provide transparency concerning the interaction of different control and surveillance measures. Additionally, the continuous improvement of processes will ensure a continuous refinement of internal control systems. Finally, the process-based approach makes the complex relationships of goals, processes, risks and according control measures manageable. Keywords: wirtschaftskriminalität, unternehmensüberwachung, internes kontrollsystem, idw ps 261 n f, coso, compliance

scholarly journals IMPROVEMENT OF THE MODEL OF USING ANALYTICAL PROCEDURES AT INTERNAL AUDITING OF A BANK

2019 ◽  
Vol 4 ◽  
pp. 16-23
Author(s):  
Oksana Dolinska
Keyword(s):  
Internal Control ◽  
Business Processes ◽  
Theoretical Aspect ◽  
International Standards ◽  
Internal Auditing ◽  
Financial Condition ◽  
Managerial Decisions ◽  
Analytical Procedures ◽  
Definition Of

From 2014 the number of banks in Ukraine essentially decreased from 180 to 76 for 01.07.2019. The unstable situation was traced in the country for this period of time. Liquidation of 104 banks demonstrated that they couldn’t manage their risks and make correct managerial decisions timely, and also the system of internal control functioned badly. Just this system includes a subdivision of internal auditing that didn’t cope with timely revelation of inexactitudes, so reasonable recommendations as to managerial decisions weren’t elaborated. For providing functions of internal auditing of a bank, the subdivision uses auditing procedures. They include analytical procedures that, in their turn, are principal for attaining aims of an auditing task. The article considers most urgent questions of using analytical procedures in internal bank auditing. The essence of the definition of “analytical procedures” has been considered and specified. Analytical procedures have been separated from the composition of auditing ones, and their theoretical aspect has been analyzed. The classification of methods of analytical procedures has been analyzed for getting auditing evidences. Analytical procedures consist of methods of internal system estimation and bank financial condition analysis and also analysis of their business-processes. Advantages and defects of methodical components of analytical procedures have been presented and analyzed. The stages of an auditing task have been studied. Analytical procedures are considered at three stages of internal auditing: planning, performing the engagement and resulting, demonstrated through the prism of economic analysis. International standards of the professional practice of internal auditing that regulate it are considered. Questions of working papers that generalize a result of using analytical procedures are separated.

scholarly journals Process and risk-based principles of internal control in the organization's management system

2021 ◽  
Vol 7 (Extra-B) ◽  
pp. 594-600
Author(s):  
Elena Ivanovna Zatsarinnaya ◽  
Alexey Armenovich Mailyan ◽  
Natalia Alekseevna Prodanova ◽  
Lyudmila Viktorovna Sotnikova ◽  
Sergey Viktorovich Guskov ◽  
...  
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Business Processes ◽  
Financial Regulation ◽  
Enterprise Management ◽  
Quality Management Systems ◽  
Modern System ◽  
Efficiency And Effectiveness ◽  
Management Functions ◽  
And Control

The main criteria for successful enterprise management are efficiency and effectiveness, and control as one of the management functions, in fact, is aimed at ensuring them. At the same time, the modern system of internal control often goes beyond financial regulation and becomes a single entity with the quality management systems of the organization, providing monitoring of the efficiency and effectiveness of entire business processes. The relevance of internal control issues increases due to the growth of economic instability and the emergence of new risks. At the same time, there is currently no effective practice of implementing internal control systems based on process-based and risk-based approaches, and the scope of regulation of these processes differs both in the methodological (recommendatory) nature of the acts themselves and in the inconsistency of their content.

scholarly journals Some Aspects of Improving the Profit Management of Energy Companies in Ukraine

2019 ◽  
pp. 130-148
Author(s):  
Alla Krushynska ◽  
Yana Buchkovska
Keyword(s):  
Internal Control ◽  
Management System ◽  
Business Processes ◽  
Profit Sharing ◽  
Incentive Regulation ◽  
Information Support ◽  
Management Approach ◽  
Financial Decisions ◽  
Main Components ◽  
Economic Stabilization

The article investigates the system of enterprise profit management with the identification of the main components of this process. There is dedicated profit generation by activity, profit sharing and organization-methodological component, which includes organizational and information support, systems and methods of analysis, planning and internal control of profit. A comprehensive substantiation of the theoretical foundations of the enterprise profit management system provides sufficient basis for the study of the actual practical aspects of the enterprise profit management process of the energy complex. It is researched that the profit management at the enterprise is carried out according to the basic directions of activity taking into account the business processes according to the organizational structure, which is divided into directories and it is proposed to manage the distribution and use of the profit of the enterprise in stages, guided by the management approach according to the profit centres. Centre managers would be able to make and implement financial decisions on their own, control the revenue and expenditure of the centres concerned, generate revenue that would determine the effectiveness of their operations. It is revealed that the state of the grids and power equipment of the enterprise needs additional power for electricity consumers and requires significant investments that can be attracted only if incentive regulation is implemented and the need to adjust the regulatory rate of return on regulatory asset bases — 0.05 relative units (for the base created at the date of transition to incentive regulation) and 0.17 (for the base created after the transition to incentive regulation). It is also proposed to extend the base of regulatory period, whereby the tariff is initially set at 3 years, then at 5, and then can reach 8 years, which will contribute to economic stabilization for the enterprise and consumers. The proposed measures will improve both the qualitative and quantitative parameters of the enterprise profit management system.

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