Abstract
Abstract. Modern operating conditions of the vast majority of industrial enterprises require an operational control system. This will not only make it possible to timely respond to the negative impacts of the external and internal environment, but will also provide opportunity to make informed management decisions, providing competitive advantages. A well-functioning operational control system will not only identify defects in a timely manner, but also promptly eliminate them and prevent their future manifestations. The approaches of scientists to various aspects of the organization of internal, in particular, operational control at enterprises are considered. Particular attention is paid to the analysis of the operational control organization. It is proved that the organizational structure of an industrial enterprise should have an internal control department, which is directly subordinate to the head of the enterprise and is interconnected with all its structural divisions. The composition of the internal control department is presented, which includes the head of the department and internal controllers (an internal controller and an operational controller). Their functional responsibilities are determined. It is noted that the operational controller should carry out operational control of possible deviations, taking into account their further influence on the results of activities, analyze control results, provide the head with information on the identified shortcomings in the work of structural units, as well as proposals for their elimination. A sequence of actions for the control process is proposed to be carried out using the following main stages: preparatory, verification, comparative, diagnostic, informational, managerial and final. Each of them is performed by a certain group of subjects of operational control, which take various control measures. The implementation of operational control at industrial enterprises in accordance with the proposed stages will contribute to the division of duties between employees directly involved in control, the prompt transfer of information to the appropriate decision-making centers and the rational organization of operational control at industrial enterprises. Keywords: internal control, operational control, industrial enterprise, control organization, internal control department, operational controller, stages of operational control. JEL Classification M40, М42 Formulas: 0; fig.: 2; tabl.: 0; bibl.: 20.
Highlights
The business environment of Ukrainian industrial enterprises is rapidly changing under the influence of internal and external factors, which determines the need for up-todate information about their work and the results achieved by each division
This study focuses on analysis of internal control, it already pays attention to operational control
Given scientific research in the field of internal control, in particular operational control, it was noted that industrial enterprises should have an internal control department that monitors their financial and economic activities
Summary
The business environment of Ukrainian industrial enterprises is rapidly changing under the influence of internal and external factors, which determines the need for up-todate information about their work and the results achieved by each division. The organization of internal control is a unified system of interrelated methods and techniques, covering the entire set of control procedures (from the formation of an information base, control actions to the generalization of control results) At industrial enterprises, it depends on the complexity of an enterprise’s organizational structure, the types and scope of activities, the availability of financial resources and the attitude of managers to control [7]. The functional responsibilities of the head of the internal control department should include the following tasks: initiating and improving the organization and methods of operational control, ensuring timely transfer of information about the actual state of controlled objects between structural divisions of the enterprise.
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