Approaches to the formation of an information base for internal control of financial results in business structures participating in public-private partnership in modern conditions
Автор: Dacheva S.R., Piven I.G.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 2 (96), 2023 года.
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The article discusses the main approaches to the formation of the information base of internal control of the formation of financial results in modern conditions. Their significance for all business structures is substantiated. The essential components of such information are highlighted, including for organizations participating in public-private partnership. The necessity of separation of financial and economic data and data on compliance with competencies within the framework of internal control of business structures' operations is substantiated. The importance of controlling management decisions within the framework of relationships with external counterparties in business structures - PPP is substantiated.
Internal control, financial results, business processes, external contractors, authorization, public-private partnership
Короткий адрес: https://sciup.org/170197485
IDR: 170197485 | DOI: 10.24412/2411-0450-2023-2-128-131