Improvement of the accounting system and internal control in organizations
Автор: Sharapov M.V., Marchenko A.O.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 11-3 (69), 2020 года.
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Modern procedures for managing organizations are impossible without an established system of internal control, which involves the creation of effective management and control tools. The article presents the results of evaluating the functioning of the internal control service in the investment and construction complex. The authors pay special attention to the methodology of integration of the internal control service with accounting, tax accounting and other management services of the organizational and economic mechanism of a construction organization. The main emphasis is on control of the consumption of building materials and structures, emphasized the importance of the report on consumption of construction materials in accordance with the rules. The General conclusion of the study is that the establishment and functioning of the internal control system will allow management personnel to achieve their goals and assess the necessary changes in business processes.
Organization, on-farm control, accounting and analytical system, control procedures, efficiency
Короткий адрес: https://sciup.org/170182234
IDR: 170182234 | DOI: 10.24411/2411-0450-2020-10999