ОРГАНІЗАЦІЯ УПРАВЛІНСЬКОГО ОБЛІКУ І КОНТРОЛЮ НА ПІДПРИЄМСТВАХ МАЛОГО БІЗНЕСУ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2018, Vol 1, Issue 2
Abstract
T. Hohol, V. Margasova. The organization of management accounting and internal control at the enterprises of small business. In the article the need and possibility of conducting management accounting at small enterprises is grounded; its informational orientation, a role of management accounting for operational management and decision-making is defined, the activity improvement, the decrease in risks of an entrepreneurial activity. Also the factors, which influence the formation of an effective system of internal control for a small enterprise, are allocated in the article, the objects and the subjects of internal control are specified, and also the model of internal control of a small enterprise with the allocation of the stages of monitoring procedure and its information and methodical providing is developed. The purpose of the article is to study the features of the implementation and functioning of the management accounting and internal control at small business enterprises. Methodological research basis is the dialectic method of knowledge, the system approach to studying initial methodological preconditions of the management accounting and internal control at the enterprises of small business, economic theory’s fundamental positions and the groundwork of scientists. In its process, the methods as theoretical generalization, system analysis, synthesis, monographic were applied. Results of research. As a result of the conducted research it was established that the management of the small enterprise activity was considered chaotically and did not contain a sufficient number of science-based approaches. Therefore it was offered to order the structure of the information flow at the enterprises of small business, that gives the possibility to consider management as an integral informational-balanced process at all stages of the economic cycle. The result of the realization of such approach should increase the level of the enterprise management and increase the enterprise stability in modern market conditions. Keywords: control, the system of internal control, a small business, the subjects and the objects of control, the model of internal control of a small enterprise.
Authors and Affiliations
Т. А. Гоголь, В. Г. Маргасова
Keywords
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- EP ID EP514706
- DOI 10.31359/2312-3427-2018-2-401
- Views 118
- Downloads 0
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