Theoretical and organizational aspects of internal control of capital reserves of enterprises

Abstract

The need to form an anti-crisis mechanism in conditions of increasing uncertainty of the economic environment of enterprises not only significantly increases the role of internal control in the enterprise management system, but also sets a number of tasks for the development of its methodological and organizational aspects aimed at ensuring the adaptation of economic entities to changes in the external and internal environment. The article systematizes the theoretical foundations of internal control for the development of a comprehensive approach to building a system of internal control of capital reserves. The analysis of the concept of internal control is carried out and the essence of internal control of capital reserves is defined, the purpose and tasks of internal control of capital reserves are outlined. Using the general scientific method of deduction, the stages of internal control of capital reserves are developed and the elements of the system of internal control of capital reserves are determined. According to the results of the study it is established that the system of internal control of reserves of the enterprise covers four types of elements – subjects of control, objects of control, methods of control and means and channels of communication, and the process of this control - three groups of stages, namely organizational and preparatory, research and result-generalizing. Therefore, for the organization of internal control of capital reserves at the enterprise it is necessary to provide effective communication for receiving and transmitting the necessary information flows. Then the internal control system will be able to provide information not only about the past and present state of a particular object, but also to identify its future trends.