NEW APPROACHES TO INTERNAL CONTROL OF MEASURING ENTERPRISE EXPENDITURE
Journal Title: Науковий вісник Національного університету біоресурсів і природокористування України. Серія : Економіка, аграрний менеджмент, бізнес - Year 2018, Vol 2, Issue 290
Abstract
Operation of meat processing enterprises in a competitive environment and an enhanced regime of resource conservation necessitates the establishment of a cost management system. A special place in this system is internal control, which is an important element of the functioning of the centers of responsibility of the meat processing enterprise and the source of necessary, objective and timely information for making managerial decisions. Existing approaches to the formation of a system for internal control of costs of meat processing enterprises require rethinking control not so much as a means of minimizing costs, but as a cost management tool. Therefore, the question of clarifying the content of the concepts of "responsibility" and "accountability" of the subjects of internal control costs, as an integral part of it, are of interest to theory and practice. It is proposed to consider the concept of "responsibility" and "accountability" in the context of the concept of "accountability", which fits the other specific content of these terms, combining responsibility, accountability and responsibilities for internal control of costs. The basis for the formation of managerial accountability is the clear division of duties and powers, which, at the same time, prevents the risk of avoiding the implementation of control procedures. Such an approach is most appropriate in the formation of a system of managerial accountability of subjects of internal control and its integration into the management system costs of centers of responsibility meat processing enterprise. A new perception of the concepts of "responsibility" and "reporting" of internal control of costs will ensure personalization of responsibility for the level of deviation of costs from established indicators and the adoption of necessary management decisions.
Authors and Affiliations
T. M. Mishchenko
Keywords
Related Articles
- EP ID EP445965
- DOI -
- Views 92
- Downloads 0
PRODUCTIVITY OF LABOUR IN THE AGRICULTURAL SECTOR OF UKRAINE'S ECONOMY IS A MAJOR FACTOR OF ITS DEVELOPMENT
The theoretical and practical aspects of determination of economic definition and methods of measuring labour productivity are considered. The methodical approaches to determining the place of Ukraine in the ranking of c...
УПРАВЛІННЯ ПРОБЛЕМОЮ ЕКОЛОГІЗАЦІЇ АГРАРНОГО ВИРОБНИЦТВА
Досліджено процеси використання земель сільськогосподарського призначення в сучасних умовах, принципи і закономірності екологобезпечного використання й охорони земель, здійснена економічна та екологічна оцінка екологобез...
FINANCIAL PROVISION FOR INNOVATIVE DEVELOPMENT OF AGRICULTURAL ENTERPRISES
The article considers the financial support of innovative development of agricultural enterprises, discloses the sources of financial resources formation and the reasons for the unsatisfactory investment climate in the a...
PRESENT AND FUTURE PERSPECTIVES OF NICHE CROPS EXPORT ON THE WORLD MARKETS
There is conducted research on development of niche crops in Ukraine, identified tendencies of its production and export increase. Niche crops such as chickpeas, lentils, sorghum, berries and nuts are rare non-traditiona...
META-ANALYSIS AS A METHOD OF INCREASING EVIDENCE OF STUDY RESULTS
Annotation. Considering the essence, purpose, possibilities and methodology used to conduct meta-analysisit is emphasized that the results of the research will be more useful in practice, if their reliability is confirme...