NEW TECHNOLOGY ON DETERMINATION OF SUBJECTS, OBJECTS AND RESPONSIBLE DEPARTMENTS OF INTERNAL COST CONTROL AT ENTERPRISES OF THE OIL AND FAT INDUSTRY

Abstract

The control functions of each structural unit and the measure of their responsibility have been determined. The types of on-farm control at the enterprise and their role and significance for the economic activity of the enterprise have been determined. Internal control is carried out at each enterprise by all economic and technical services. Given that in modern economic conditions, the main thing is to ensure the interests of the owner, the main purpose of internal control is to prevent shortcomings. One of the most important objects of control are production costs, since control over them is a necessary element of enterprise management, without which it is impossible to fully implement other management functions. In our opinion, the organization of internal cost control in modern conditions should be considered as a process that follows and is derived from the financial structure of the enterprise. And in this sense, this process is authentic to the cost accounting process. However, the process of on-farm cost control has its own characteristics.