The main aspects of internal control of the formation of financial results in construction organizations
Автор: Dacheva S.R., Piven I.G.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 1-1 (95), 2023 года.
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The article discusses the main aspects of the organization of internal control of the formation of financial results in construction organizations. Its significance is justified, including for organizations participating in public-private partnership. The formation of the register of business processes, as well as the process approach and the allocation of significant categories of financial results within the framework of internal control are justified. The features of the formation of the document flow schedule and internal regulations for the control of financial results, as well as indicators for evaluating its effectiveness, are considered.
Internal control, financial results, business processes, internal control procedures, regulations, public-private partnership
Короткий адрес: https://sciup.org/170197416
IDR: 170197416 | DOI: 10.24412/2411-0450-2023-1-1-118-121