QUESTIONS OF DEVELOPMENT OF DOCUMENTARY CONTROL
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2016, Vol 1, Issue 1
Abstract
Introduction. The article thoroughly and comprehensively discusses the theoretical, organizational and methodological issues of the control of financial and economic activities of enterprises and organizations of various sectors of the market economy. Purpose. The purpose and objectives of the study are to develop, and a detailed description of methodological tools of financial and economic control, which allows to increase the competitiveness and efficiency of the enterprises and organizations of various sectors of the market economy. Methods. The study used scientific methods of cognition (comparison, analysis, synthesis, induction, deduction, abstraction, grouping, modeling, logical and systematic approach) and methods of special economic sciences (documentation, assessment, double entry, accounting, accounts, accounting, reporting and et al.). Results. The study demonstrated the optimal composition of the system of science-based methods and techniques of the documentary control. The procedure for their effective use is set out in detail. The concept of control and audit procedures and its characteristics were identified. Discussion. The study shows that a close relationship with the current legal framework of accounting, financial and management accounting practices, as well as the economic analysis in the Republic of Belarus and Moldova, is provided on the basis of defined and disclosed forms of control over the accuracy, appropriateness and legality of the financial and business operations as much as possible.
Authors and Affiliations
Vasil Shcherbatyuk, Vladimir Evdokimovich
Keywords
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