Internal control of sales costs on enterprises
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 3, Issue
Abstract
A prerequisite for effective development of any enterprise is operation of the internal control system. It was determined that the main goal of the internal control of sales activities is the implementation of a set of measures to ensure effective control of sales at the level of the management system of the enterprise, using the accounting data on sales operations. The necessity of increasing of the internal control is driven by the need to minimize sales risks on enterprises. The peculiarities of conducting of the internal control of sales costs were investigated. The model of the internal control is based on organizational structure of the enterprise with allocation objects, subjects and control parameters. The sources of information for internal control of sales costs were defined. The tasks and process of formation of the internal control system at the enterprise were considered. The methods and procedures of conducting control of sales costs were investigated. Measures of improvement of the internal control were proposed. The sales activity of the enterprise should be oriented towards: receiving business profit in the current period, as well as providing guarantees for its receipt in the future; the long-term market stability of the organization, the competitiveness of its products; creating a positive image of the organization on the market. The results of marketing activities depend on the timeliness of receiving and processing information about changes, its correct perception and the possibility of critical assessment of production activity of the enterprise. The availability of such information will reveal internal reserves and opportunities for their mobilization to improve the system of sales, financial results of operations and ensure the stable activity of the enterprise.
Authors and Affiliations
Ihor Eduardovych Bashkin
Keywords
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