Внутрішній контроль в управлінні сільськогосподарськими підприємствами

Abstract

The article allocates the previously unresolved issues regarding the role of internal control as an important factor influencing effective managerial decision-making in the industry. The functioning of new organizational and legal forms of management on the basis of private property necessitates strengthening control over the activities of enterprises both on the part of the State and on the part of owners and labor collectives. Traditional forms and methods of control over the activities of enterprises, formed in the conditions of administrative methods of management of the country’s economy, under current conditions require further improvement in order to harmonize the system of control at the both macro and micro levels. The article elaborates and scientifically substantiates new theoretical foundations and proposals for improving the system of internal control in the management of agricultural enterprises in the conditions of the market economy of Ukraine. The study is aimed at developing effective methods, procedures and instruments that contribute to ensuring the optimal organization of economic activity, increasing the level of control, meeting legislative requirements and stimulating the socioeconomic development of enterprises. It is substantiated that internal control in the management of agricultural enterprises is an integral part of the successful functioning and development of these enterprises. To achieve significant production volumes and optimize costs, it is necessary to have an effective management mechanism and economic mechanism, as well as an improved internal control system.