REVIEW OF APPROACHES TO THE DEFINITION OF THE ESSENCE OF THE CONCEPT OF “ON-FARM CONTROL”

Apply

REVIEW OF APPROACHES TO THE DEFINITION OF THE ESSENCE OF THE CONCEPT OF “ON-FARM CONTROL”

Journal Title: Бізнес-навігатор - Year 2018, Vol 5, Issue 48

Abstract

The systematization of the main scientific approaches to the definition of the essence of the concept of on-farm control at enterprises has been carried out. It has been determined that at the present stage there are such approaches that examine on-farm and internal control as analogous concepts, and those that distinguish these concepts, and those that analyze on-farm (sometimes replaced by internal) control within the framework of the main substantive features. Among these signs, the following are highlighted: the efficiency of using the resources of an enterprise or the efficiency of management, the structural elements of internal control, and the process components. It was determined that despite the fact that some of the interpretations of the essence of the concept being studied are not complex, they identify important components of the substantive characteristics that describe on-farm control. Considering the above, a universal interpretation of the essence of this concept was formed and presented, taking into account these approaches.

Authors and Affiliations

S. V. Grischuk

Keywords

on-farm control internal control business entity signs efficiency processes structural elements verification

EP ID EP660253
DOI -
Views 110
Downloads 0