The role of checkback in the evaluation of procedures quality of primary control
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2018, Vol 4, Issue 89
Abstract
Annotation. The subject of investigation is procedures quality of primary control. The purpose of research is a substantiation of the role of checkback in the evaluation of procedures quality of primary control. Methodology of research. Methods of systematization, generalization, formal logic are applied during the research, abstracting in order to formalize requirements for carrying out procedures of back checking, identifying the general purpose and objectives of checkout of the procedures quality of primary economic control, objects and parameters of evaluation of these procedures. The author used techniques of information design, intellectual analysis, special methodology of economic control for the specification of methods and techniques of back checking, for generalization of typical administrative decisions according to the level of corrective actions. Findings. It has been proved that the checkback was carried out according to the levels of management necessities: 1 – rationality and efficiency of the use of control system resources; 2 – responsibility strengthening in the conditions of operation of standards of management quality; 3 – management development on the basis of improvement of the financial checking system. The author systematized the items of checkback according to the groups of primary control procedures. It allowed to define methods and technique of determination of primary control procedures in accordance with certain set of parameters. Parameters of quality estimation of the control procedures (conformity / non-conformity) are not formal. Parameters of quality estimation of the control procedures were detailed taking into account cases of their typical expression. Practical value. According to the general assessment of the checkback results four levels of corrective actions, accessible for management and relevant for taking administrative decisions were offered. They are critical non-conformity, substantial non-conformity, presence of insignificant non-conformity, conformity. Research results are the basis for development of informative model of checkback. Above mentioned facts are considered to be the perspective of the further research.
Authors and Affiliations
H. Sobol, Ye. Karpenko
Keywords
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