Purchase order approval process implementation as the internal control procedure
Journal Title: Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu - Year 2018, Vol 83, Issue 6
Abstract
The purpose of this paper is to present the impact of purchase order approval proces implementation on particular, analysed kinds of costs incurred by the company. The author presents the theoretical aspects of internal control existing in the source literature i.e. its definitions, goals and the purposes of its implementation, as well as the outcome achieved when purchase order approval process is effectively established within the organization. The paper includes the comparative analysis of selected kind of costs before and after the implementation of described internal control. The last part of the paper provides summary of the analysis and conclusions.
Authors and Affiliations
Ewelina Szczygielska
Keywords
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- EP ID EP541994
- DOI 10.26349/zn.wsb.w.poznaniu.0083.07
- Views 88
- Downloads 0
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