ORGANIZATIONAL AND METHODICAL BASIS OF INTERNAL CONTROL OF LOGISTIC COSTS IN MANUFACTURING ENTERPRISES
Journal Title: Экономика и финансы - Year 2017, Vol 1, Issue 12
Abstract
The article deals with the scientific views of Ukrainian and foreign scholars on the essence of internal control and its organizational and methodical elements. Based on the conducted research and practice of the enterprises for the production of control-measuring devices, the authors have defined the purpose, principles, functions and tasks of internal control of logistics costs. In addition, the article substantiates the isolation of objects of internal control, namely, the phases of logistic activity and structural subdivisions involved in the processes of logistics as centers of responsibility, and the control powers subjects of internal control of logistics costs are developed. A list of control procedures that can used in internal control of logistics costs is proposed, which will allow providing the reasonableness of managerial decisions on its optimization.
Authors and Affiliations
L. G. Medvid, А. V. Levkoych
Keywords
Related Articles
- EP ID EP300256
- DOI -
- Views 53
- Downloads 0
BENCHMARKING AS A TOOL TO INCREASE EFFICIENCY AND COMPETITIVENESS OF THE ORGANISATIONS
The benchmarking is one of the best management tools to determine whether the organization effectively performs specific functions and activities. Through it, the managers are able to determine which the best practices a...
СУЧАСНИЙ СТАН ТА ПЕРСПЕКТИВИ РОЗВИТКУ СИСТЕМИ ПЕНСІЙНОГО ЗАБЕЗПЕЧЕННЯ В УКРАЇНІ
Визначено сучасний стан пенсійної системи України та необхідність її реформування. Розглянуто приклади зарубіжного досвіду реформування пенсійної системи
ESTIMATION OF ECONOMIC SAFETY OF THE CONSTRUCTION COMPANY
In the article the features of functioning of the enterprises of the construction industry and the necessity of taking them into account when assessing the economic security of the company; on the basis of theoretical re...
The role taxes for development entrepreneurship under the modern economic condition
The article dedicated to role taxes for development entrepreneurship under the modern economic condition. In article present problems also analyzed , for their solving scientific substantiated effective suggestions and r...
УПРАВЛІННЯ БЮДЖЕТНИМИ ПОТОКАМИ В СОЦІАЛЬНО-КУЛЬТУРНІЙ СФЕРІ
У статті розглянуто теоретичні основи управління бюджетними потоками в соціально-культурній сфері як один із ключових інструментів соціально-економічного розвитку. Проаналізовано проблеми фінансування розвитку освіти і н...