Внутрішній контроль процесів матеріального забезпечення в системі управління підприємством
Internal Control of the Processes of Material Support in the System of Enterprise Management

Author(s): Tetyana Fomina, Olha Pugachenko
Contributor(s): Hryhorii Davydov (Editor)
Subject(s): Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration
Published by: Кіровоградський національний технічний університет
Keywords: enterprise management; internal control; classification of internal control; processes of material support; testing; schedule of document flow;
Summary/Abstract: The monograph presents scientific interpretation of the essence of internal control, author’s view of its objective, tasks, subject matter, objects and subjects. The existent classifications of internal control in the system of enterprise management were generalized and individual viewing was given. The place and role of internal control in the system of enterprise management were defined. The necessity of consideration of the processes of material support in the form of objects of internal control was grounded. The classifying approach to the disclosure of economic objects in the sphere of material support was suggested. The order of formation and drawing of supplies in the process of material support were outlined. Improvement of the system of internal control of the processes of material support with the help of the improvement of its informational support through effective organization of document flow was suggested. The schedule of document flow of supplies was developed. The efficiency and suitability of testing as a powerful tool to assess the system of internal control of the processes of material support were proved. The methodological support of internal control of operations with supplies in the system of control of the processes of material support was generalized.

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