ORGANIZATION AND METHOD OF INTERNAL CONTROL OF SUPPLY OF CONTRACTUAL OBLIGATIONS
Journal Title: Сталий розвиток економіки - Year 2018, Vol 40, Issue 3
Abstract
Purpose the articles are the study of process of organization and method of internal control of providing of implementation of contractual obligations. Methodology of research. For achievement of the put purpose the decision of the put tasks is used the following tool of methods of scientific research: dialectical method of cognition – for clarification of concept of agreement of delivery, stages of internal control of providing of implementation of contractual obligations, control procedures; analytical and monographic – at the study of literary sources; system analytical method – at research of legislative or other normatively legal acts on questions organization and method of internal control of providing of implementation of contractual obligations; methods of description, specification, formalization, – at determination of the basic stages of internal control of providing of implementation of contractual obligations; abstractly logical method – for generalization of theoretical positions, forming of conclusions and suggestions. Findings. The theoretical aspects of organization and method of internal control of providing of implementation of contractual obligations were considered and described. Originality. The organization and method of internal control of providing of implementation of contractual obligations were grounded, by the selection of the basic stages of internal control of providing of implementation of contractual obligations. Argued, the use of the formed method of lead through of internal control of operations from providing of fulfiling commitment will provide by the methodical receptions of control expedience of entering into contracts in accordance with select strategy of development of enterprise. Practical value. The substantive provisions of this research in form suggestions and methodical recommendations can be used enterprises, for the analysis of contractual obligations, a decision-making about expedience of continuation of contractual relationships with contractors.
Authors and Affiliations
Svitlana Vizirenko, Anhelina Mansurova
Keywords
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