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
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