ORGANIZATION OF INTERNAL CONTROL IS IN SYSTEM OF ACCOUNT OF CHARGES OF CAPITAL INVESTMENTS
Journal Title: Проблеми системного підходу в економіці - Year 2018, Vol 3, Issue 65
Abstract
In this article the basic features of organization of internal control of investment projects are analysed on major productive concerns. On the basis of analysis of economic literary sources of дана there is the generalized classification of internal control, capital investments are grouped on directions of works (charges), information generators are systematized for control of the charges on building contracts, carried out on investment projects. Tasks and algorithm of control of forming authenticity are in-process certain also, rightnesses of distribution and reflection in the account of total productive expenses on capital investments, the stages of control of expenses are worked out on building contracts. Basic information generators and documents that is used for registration of operations on the account of capital investments and building contracts are considered. It is set that to internal control inherent next features: implementation of functions whether of control. The tasks of control of total productive expenses to that attributed are certain: establishment of plenitude of list of the expenses attributed to general productive; control of observance of principle of distribution of total productive expenses between the objects of building with the use of base of distribution at normal power (proportionally to the direct expenses: to the volumes of acuestss; to the direct expenses on the remuneration of labour; exhaust building machines and mechanisms of time of and other). using the norms of standards of record-keeping; verification of validity of taking of expenses to general productive; control of rightness of distribution of total productive expenses.
Authors and Affiliations
R. M. Strielnikov
Keywords
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