Internal Control in Consumer Retail Cooperative Enterprises: Specifics of Design and Implementation
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2015, Vol 27, Issue
Abstract
Control as a function of management is an integral part of the enterprise. Skilful construction and application of internal control helps the company not only to detect negative effects in their work, but also to find potential for raising efficiency of the entire organization. The article’s aim is to study the essence of internal control in consumer retail cooperative enterprises, the main objectives and principles of its design and implementation, and to propose the ways to improve the inventory internal control in retail enterprises. The article deals with scientific approaches of defining the essence of control. The objects, subjects, the main task and purpose of internal control in consumer cooperative enterprises are detected. The lack of a common position on the classification performance of internal control, its principles and forms are found. Has been revealed, that the most common forms of internal control in retail enterprises are revision and thematic review. The algorithm of inventory internal control with the assignment of the organizational, research and resultative phase are proposed. Has been elucidated, that consumer cooperatives has an extensive experience and a strong normative, methodological base in internal control. It was found, that the results of the internal control as an information basis can be used in making future management decisions of organization.
Authors and Affiliations
Nataliia Poddubna
Keywords
Related Articles
- EP ID EP354938
- DOI -
- Views 87
- Downloads 0
Інформаційне забезпечення податкового менеджменту
У статті здійснено дослідження інформаційного забезпечення податкового менеджменту. Визначено тенденції розвитку податкового менеджменту відповідно до розвитку податкової системи України. Досліджено організаційні та мет...
Management Information System of the Enterprise: the Principles of Design and the Conceptual Model
The aim of the article is to study the principles of designing an automated management information system and the development of a conceptual model of the automated system of enterprises. The analysis of existing approa...
Analysis of Audit National Systems of the States of European Economic Area
The purpose of this investigation is to analyze the practices of organization of national audit systems in the EU in order to identify areas of reforming the national model in accordance with the demands of European and...
Improving Risk Management of Banks for Agro-Industry Loans
The purpose of the research is to study specific characteristics of credit risks related lending agro-industry producers, loan assessment and management. The article describes the tendencies of development of banking ris...
Financial provision of specialists` preparation in the sphere of arts and culture: defining the problem
The issue of financial provision of education in the sphere of arts and culture is one of the most important problems in economics. The unsatisfactory state of education in the sphere of arts and culture is caused by ins...