Internal control of expenses in agricultural organizations: problems and ways to improve

The article reveals the significance of internal control over expenditures in agricultural organizations. After all, inventories are important for any enterprise. Effective management of an organization is a guarantee of the stability of its financial position. The study is devoted to the peculiarities of the organization of internal control in agricultural organizations and recommendations are given on improving the organizational and methodological tools of internal control of material and production stocks in agricultural enterprises. Today, many agricultural enterprises are subject to risk and bankruptcy. And in order to reduce exposure to risks, instruments of regulation for risks are needed, which is the internal control necessary for effective regulation of accounting and enterprise management. Internal control in the agricultural enterprise is more important than in other industries, because the result is influenced by the use of land and biological resources, climatic factors...