Improvement of management mechanisms for the greening of agricultural production
Автор: Katkov Y.N., Kharitich M.E.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 4-2 (110), 2024 года.
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Internal control in the field of agro-industrial complex (AIC) plays a key role in ensuring the financial security of organizations in this sector. This article is an analytical review of the specifics of the implementation of internal control in the context of ensuring the financial security of agricultural enterprises. Special attention is paid to identifying the essence of internal control, its tools and methodological approaches, as well as the role of internal control in minimizing financial risks and ensuring the reliability of financial statements. The practical aspects of the organization of the internal control system in agricultural enterprises are analyzed, taking into account their specific activities and multi-level management structure. The results of the study can be useful for managers and specialists of the agro-industrial complex, as well as for academic research in the field of financial management and control.
Internal control, financial security, agro-industrial complex, agricultural enterprises, financial risks, control methods, accounting, reporting
Короткий адрес: https://sciup.org/170204584
IDR: 170204584 | DOI: 10.24412/2411-0450-2024-4-2-64-66