CONTROL AND AUDIT DOCUMENTATION OF ACCOUNTING AND ANALYTICAL OPERATIONS TO ENSURE THE MANAGEMENT OF ECONOMIC POTENTIAL OF SILSPODS

Abstract

Goal. The urgency of the study is related to the need to strengthen the management function of agricultural enterprises, which focuses on the principles of sustainable development and wants to modernize accounting and analytical support of economic potential management. development. Method. To solve this scientific problem used: structural method; comparative analysis of empirical data; abstract-logical generalization, scientific methods based on the dialectic of knowledge and objective laws of economic development, nature and society, the method of systematization and synthesis helped to develop a strategy to improve accounting and analytical management of economic potential of agricultural enterprises based on sustainable development. Results. The proposed set of forms of improving the documentation of the audit of accounting and analytical management system of economic potential and economic capacity in compliance with the principles of sustainable development, mainly focused on improving the process of working with the Management Report. Scientific novelty. A set of forms of improving the documentation of the audit of accounting and analytical management system of economic potential and economic capacity in compliance with the principles of sustainable development is proposed. Practical significance. The developed developments will help to increase the efficiency of the internal audit service of agrarian formation by preventing possible violations, long-term reduction of the cost of external audit and the cost of other types of audit and expert consulting work.