СТВОРЕННЯ МОДЕЛІ ЕФЕКТИВНОСТІ ВНУТРІШНЬОГО КОНТРОЛЮ ПРОМИСЛОВИХ ПІДПРИЄМСТВ

Abstract

At the present stage of development of economic relations in Ukraine there is a need to improve management functions is growing. Control is one of the most important management functions because it is carried out in a specific system, at a specific level of management and integrates with each of the management functions, providing them organization and implementation. Leading domestic and foreign scientists have considered control as a multifaceted concept, codes include management principles; stages of the management process; management functions, etc. Therefore, the issue of effective implementation of internal control in industrial enterprises is relevant and requires detailed study. Implementation of Ukraine's strategic course to build a socially oriented economy of the European type and ensure its sustainable development requires a significant increase in the efficiency of the management system of an industrial enterprise and one of its main components – the internal control system. Domestic enterprises, as a rule, do not have sufficient experience in the development and implementation of systems that allow timely signaling of compliance with management decisions of the mission and strategic development goals. As a result, opportunities for development of both domestic and foreign markets for industrial products are reduced, the process of progressive structural adjustment of the economy is complicated. The author draws attention to the fact that system of internal control is certain internal rules and control procedures introduced by the company's management to ensure stable and efficient operation of the enterprise, adhered to internal economic policy, stored and rationally used assets of the enterprise, prevented any falsification, detected errors, ensured accuracy and completeness. accounting records, timely preparation of financial information, etc. The main scientific result is to study the place and importance of internal control in the management of the enterprise: The approaches of scientists to determine the place of the internal control function among the management functions are systematized. On the basis of a critical assessment of the views of scientists formed the functional orientation of the internal control function. It is concluded that the control functions, integrating with other management functions, create direct and feedback between units of the enterprise and significantly increase the efficiency of its implementation.