Առևտրային կազմակերպությունների կառավարչական հաշվառման ընթացակարգերի և ներքին վերահսկողության համակարգի փոխկապվածությունը / Management Accounting Procedures in the Internal Control System

Abstract

The purpose of this article is to present the possibility of applying management accounting procedures in the organization's internal control system, by identifying the commonalities of these systems, as well as formulating the principles of joint application. Based on the professional literature on management accounting and internal control and using general methods of scientific research, the authors reflected the main procedures of management accounting, elements of internal control (control environment, control measures, risk assessment, communication, monitoring), the process and the main procedures, a number of conclusions were drown, priorities for future research are indicated. The results of the study can be useful for managers of relevant departments of commercial organizations and the employees involved. The results can also be used in the educational process when discussing the issues of internal control and management accounting.