CONTROL AND ANALYTICAL PROCEDURES OF PROVISION OF THE TRADE ENTERPRISES’ BUDGETARY SYSTEM
Journal Title: Ринкова економіка: сучасна теорія і практика управління - Year 2016, Vol 15, Issue 3
Abstract
The article deals with questions concerning the control and analytical proce¬dures of support of the trade enterprises’ budgeting system. Interdependence of bud¬geting with accounting, control and analysis is determined. Procedures for control and analytical support of the trade enterprises’ budget system were proposed. The trading enterprise’s structure with allocation of centers of responsibility was developed and pro¬posed. Stages of reporting for internal control were defined. The system of indicators for providing analytical procedures in budgeting is offered. The trading enterprise’s management system consists of the following key el¬ements: the management subjects of the activities’ results, management functions by which the managerial influence on the management objects is carried out, among which one can distinguish the formation, distribution and use processes of the enterprise’s activ¬ity results, either absolute and relative performance indicators; management principles, as well as management goals and objectives that detail the goal of managing performance, which increases the effectiveness of the performance management process. Structural-functional form of internal control does not require serious additional expenses of the enterprise for its creation and functioning. This form involves the development of a set of normative documents regulating the interaction between structural units and their man¬agers in the area of control measures implementation, compilation of documentation on their results, as well as preparation of solutions for elimination of identified deficiencies and control over their implementation, by their own or involved consultants. In order to increase the effectiveness of monitoring budget execution it is neces¬sary to ensure its timeliness, completeness of all operations and processes, as well as to develop internal control standards.
Authors and Affiliations
O. V. Poberezhets
Keywords
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