METHOD OF INTERNAL CONTROL AT ENTERPRISES WHICH IMPLEMENT COMMISSION OPERATIONS

Abstract

Introduction. In modern conditions, enterprises that carry out commission operations need to establish a mechanism for effective management, the main structural element of which is the system of internal control, which provides management system with operational data with the purpose to avoid and eliminate negative results of the activity. Properly formed internal control process at enterprises that carry out commission operations will allow to timely notice the deviations in the activities of the controlled object in accordance with the established program and propose some amendments to its activities. Methods. The methodological and theoretical basis of the study represented by the normative and legislative acts on internal control as well as by works of well-known foreign and domestic scientists on the methodology and theory of internal control. The information base for conducting the research became 10 enterprises from the Lviv region, which carry out commission operations. The basis of the study is a scientific toolkit, which includes a critical analysis of the method of internal control conducting at the enterprises that carry out commission operations. Results. The article is devoted to the definition of the concepts "method", "internal control method" as well as the own definition is proposed. The basic methods of internal control are analyzed. The main forms of internal control in enterprises that carry out commission operations are highlighted. It is determined that the method of internal control of the enterprises activities that carry out commission operations is better to consider in terms of the stages carried out (acceptance of goods for commission, resale preparation, storage, write-off, reassessment, withdrawal from sale or commission goods sale). The general scheme of the method of conducting internal control at the enterprises, which carry out commission operations, is offered. The basic objects, sources of information and methods of internal control at enterprises that carry out commission operations are established. The information obtained as a result of internal control is summarized in the Report on the results of the internal control implementation, the main component of which is proposals for the identified shortcomings elimination. On the basis of this Report, certain managerial decisions are made at the enterprise. Discussion. At the enterprises that carry out commission operations, it is necessary to further investigate the main problems of the organization of the internal control system, that will improve the efficiency of the enterprises under study.