IMPROVING THE INTERNAL CONTROL SYSTEM AT MTE

Abstract

The process of enterprise management is considered from the standpoint of the implementation of the control function through the main functions: planning, organization, stimulation and regulation. The content of the concept of control as a management activity, a management function, a set of procedures and as a system is analyzed. Under control, it is proposed to understand the main function of management, whose implementation is necessary for the formation of a system for processing information obtained by monitoring, regulating and displaying real facts and results of the enterprise functioning. This system is aimed at improving the efficiency of the enterprise by comparing the obtained results with planned and normative results, identifying the causes of possible deviations and their timely elimination, as well as preventing the appearance of negative deviations in the future period. It is proposed to use a systematic approach to the organization of internal control at the enterprise. The necessity of dividing the final and subsequent controls, i.e. the selection of the fourth stage in the internal control system, is substantiated. An internal control system consisting of four stages has been developed: preliminary control, current control, final control, subsequent control. A comparative characterization of each stage of the MTE internal control system was carried out according to the following features: subject of control, object of control, purpose of control, tasks of control, time of implementation, sources of information, nature of control, possibility of making preventive corrections. Each stage of the MTE internal control system was developed using the IDEF0 process approach. Recommendations for the implementation of each stage of the MTE internal control system are offered. The structure of MTE costs is considered. The most significant expenditure items are highlighted: fuel and lubricants, taxes and fees as part of the cost price, wages, depreciation. The structure of overhead costs was analyzed according to the following items: general production costs, costs for maintaining the control apparatus, non-productive costs, excluded costs. It is proposed to use a functional-cost analysis of overhead costs in three stages: informational-preparatory, creative-analytical, implementation-control. The prohibited technique will increase the efficiency of the activities of motor transport enterprises.