Decision Management System Research Articles

АНАЛІЗ ФІНАНСОВОЇ СКЛАДОВОЇ ЕКОНОМІЧНОЇ БЕЗПЕКИ ПІДПРИЄМСТВА

The article determines that the formation of the economic security of each enterprise should be organized and formalized in a certain way, thanks to which the interaction of all elements, means and measures in the system of economic security of the enterprise is achieved. It is argued that it is important to use the algorithm for forming the state of economic security of an enterprise, which should be considered as an element in its management decision-making system, which justifies the procedure for using a certain mechanism to ensure economic security, which is implemented in response to the actual impact of risk factors through a separate functional component of economic security according to certain target direction. In the course of the study, indicators for assessing the level of economic security of an enterprise were determined, in particular, an analysis was made of the financial condition of an agricultural enterprise - ALC "Alkali", engaged in the cultivation of grain crops, legumes and oilseeds. The analysis of the main indicators of the economic security of the enterprise, in particular, indicators of profitability, liquidity (solvency), and financial stability of the enterprise, was carried out. In the course of the analysis of indicators of the economic security of the enterprise, the problematic aspects of financial and economic activity were identified and the main directions for improving the economic security of the enterprise under study were proposed, which can overcome the existing problems in the enterprise.

Research on Macro-economic Decision Model Based on Big Data Analysis

Macroeconomic forecasting is guided by rational expectation, which emphasizes various historical information used. It is similar to using historical data to predict macroeconomic development trends. When making investment decisions, enterprises generally need to consider the cost of investment. The economic downturn seems to have entered a bottomless pit. The main reason is that although the government has stabilized the economic growth through large-scale stimulus policies, it also hinders the process of economic natural adjustment, leading to the artificially prolonged market economic cycle. Therefore, in order to effectively deal with this complex situation, we must rely on a more mature theory and method system to systematically analyze the transmission mechanism that affects enterprise investment decisions. This paper will analyze the macro-economy based on big data. The development strategy of big data has become a hot issue for enterprises around the world. Many enterprises integrate big data strategy with their own decisionmaking management system, and make more scientific decisions through comprehensive collection, screening and analysis of all kinds of data.

Tools for flexible project management methodology in the construction industry

This article is devoted to the consideration of Agile management tools and the possibility of their application in the construction industry. The subject of the study is the toolkit of flexible project management methodology. The object of the study is the enterprises of the construction industry. The author examines in detail such aspects as scrum and lean tools in a flexible methodology, identifies the advantages and disadvantages of a flexible methodology in relation to the traditional one, the possibility of using a management decision system in the construction industry. Particular attention is paid to the formulation of problems relevant to construction, which are the postponement of completion dates and changes in the project budget, the external and internal causes of their occurrence are considered, the possibilities of solving with the help of flexible methodology tools are determined. A special contribution of the author to the study of the topic is the determination that construction is currently an industry for which the most characteristic is the cascade project management technique. In the course of the research, the concepts of flexible project management for the construction industry were studied and generalized. Following the induction method, the author came to conclusions about the inexpediency of using a standard flexible methodology for managing construction and investment projects. As a result of the research, it was possible to make a logical study of the collected facts and to make a judgment about the need to switch from the cascade methodology to a new one. Examining the flexible project management tools provided in the course of the study, conclusions were drawn about the conclusion of a new hybrid project management methodology.

ANTI-CRISIS MANAGEMENT OF PRE-SCHOOL EDUCATIONAL INSTITUTION UNDER MARTIAL LAW

The article reveals the concept of crisis, of anti-crisis management, martial law and step-by-step technology of applying anti-crisis management of preschool educational institution under marital law. Practical recommendations to heads of preschool institutions on the implementation of technology were provided. The impact of Russia’s full-scale military aggression in Ukraine (since February 24, 2022) on functioning and management of preschool educational institutions is outlined. Insufficient preparedness of their leaders for effective managing actions in martial law was identified, one of the reasons for which is the lack of anti-crisis management skills. Based on the analysis of scientific research and publications, it was designated that anti-crisis management is a functional direction of management, a system of management measures and decisions, aimed at diagnosing, preventing, liquidation of crisis phenomena and neutralization of crisis actions in the future. The crisis is characterized as a large-scale, unforseen event that leads to potentially negative results and can cause serious harm to the whole organization, employees, contacts, finance and reputation. The classifications of the causes of crises include martial law – a special legal regime imposed in Ukraine or in some of its districts in the event of armed aggression or threat of attack, danger for Ukraine’s state independence, its territorial integrity. Negative manifestations of martial law as a factor of the crisis are disclosed. The basic principles of crisis management are presented. The step-by-step technology of anti-crisis management of preschool educational institution under martial law was developed – at the initial stage of the war, in the combat zone and in the rear. The structure of the anti-crisis program of the pre-school institution is detailed. The heads of preschool educational institutions were provided with practical recommendations for the application of crisis management technology.

Колгоспна хата-лабораторія – етап на шляху розвитку дослідництва

Purpose. The prerequisites for the creation, process of creation, staffing and management of the activities ofthe collective farm house-laboratory as a stage on the way of the development of research work in a separate farm of agrariandirection are analyzed; her works in the horticultural direction, as well as the impact of the collision of a personal nature.Scientific novelty. The article, based on methodological approaches using the principles and methods of historicalresearch, reproduces the progressive process of creation, organization and content of the work of a collective farm houselaboratory in a separate agricultural artel.Conclusion. The article, based on methodological approaches using the principles and methods of historical research,reproduces the gradual process of creation, organization and content of the work of a collective farm house-laboratory in aseparate agricultural parcel. The assertion that the direct activity of its head (P.V. Makarenko) and the team of the gardenbrigade was ensured through a system of consistent management decisions and executive activities on the lands of the collectivefarm named after Stalin created a production unit (an orchard, a greenhouse and an apiary) in the integral structure of theeconomy.The effectiveness of the brigade in horticulture and the production of garden crop seeds was emphasized. The realization ofthe results of the work of the gardening brigade made a significant contribution to the financial situation of the collective farm.The personal qualities of the leader P. V. Makarenko ensured the effectiveness of the work of the brigade. But the manager’sactive activity, principledness and ability to achieve set goals were not always understood. Insinuations about his past andcomplaints about demandingness and principledness in evaluating the work of the collective farm and machine-tractor stationbegan. Eventually, a series of denunciations led to his arrest and conviction. The house-laboratory fulfilled its task as a stage,created the prerequisites for the organization of the next varietal research station on the basis of the collective farm.

Formation of an information support system for management decisions on the development of markets for gas motor fuel and electric filling infrastructure in Russia

Formation of an information support system for management decisions on the development of markets for gas motor fuel and electric filling infrastructure in Russia

Guideline Values for the Content of Chemical Elements in Soils of Urban Functional Zones: A Review

—The Russian soil quality assessment system, where the guideline values for the content of heavy metals and metalloids derived for arable lands (mostly, in terms of the general sanitary indicator of harmfulness) are applied to soils of the residential area and the protected area of water supply sources, can be updated using international experience, e.g., substantiation of generic values for urban functional zones since, with a few exceptions, the Russian soil quality guidelines are the same for all soils of the country. In order to assess the applicability of foreign approaches to Russian realities, we have thoroughly analyzed the original and most developed legislation systems of the soil quality control in cities of Germany, Canada, and the United States, as well as the systems of Australia, New Zealand, Republic of South Africa, and the countries of the European Union, where the values are land use specific. In this paper, we summarize the principles of soil quality assessment for the contents of chemical elements, brief the methodology used in different countries and the consequences of exceeding the standards, and highlight some clues for improving the Russian soil quality assessment system. The Russian soil quality assessment system can be improved and updated by substantiating (i) the land use specific standards for cities with the focus on actual subjects of standardization (the health of ecosystems, children, or adults); (ii) the standards for different geochemical environments taking into account the specific features of migration of substances; and (iii) the standards for the soil materials used to construct lawns and roadside areas. In addition, we suggest (i) developing a comprehensive system of management decisions for the case when soil quality standards are exceeded; (ii) legitimizing the concept of historical pollution that existed before the commencement of business activities; and (iii) establishing the minimum volume of soil and the depth or set of soil horizons to be remediated or removed due to pollution.

Data Mining Technology in Book Copyright Information Management Decision System

Today is an era of data “big bang”; Internet information technology is widely used in various fields of society. As an indispensable spiritual food in people’s daily life, books are increasing in number and scale. In order to better manage book information, people have introduced data mining technology. Based on this, this article takes the research and application of data mining technology in book copyright information management decision-making system as the theme, explores the role of data mining technology in book copyright information management, and aims to provide reference for our country’s book copyright information management and decision-making. This article first introduces the common algorithms of data mining technology and then elaborates on the advantages and effectiveness of the association rule method in data mining. Aiming at some defects of the original Apriori algorithm of the association rule method, an improved Apriori algorithm is proposed. After taking the library book information management system and database of a university in our province as the experimental research object, the performance gap between the two algorithms is compared through experiments, and it is concluded that when the number of transaction set item records is less than 1400, the Apriori algorithm performs better, and when the number of records in the transaction set is greater than 1400, the improved Apriori algorithm is obviously more advantageous. The research results show that the introduction and application of data mining technology make the information management of books more efficient and convenient, and it is more convenient for the management and decision-making of book copyright information.

Integrated knowledge visualization and the enterprise digital twin system for supporting strategic management decision

PurposeThis paper proposes an integrated knowledge visualization and digital twin system for supporting strategic management decisions. The concepts and applications of strategic architecture have been illustrated with a concrete real-world case study and decision rules of using the strategic digital twin management decision system (SDMDS) as a more visualized, adaptive and effective model for decision-making.Design/methodology/approachThis paper integrates the concepts of mental and computer models and examines a real case's business operations by applying system dynamics modelling and digital technologies. The enterprise digital twin system with displaying real-world data and simulations for future scenarios demonstrates an improved process of strategic decision-making in the digital age.FindingsThe findings reveal that data analytics and the visualized enterprise digital twin system offer better practices for strategic management decisions in the dynamic and constantly changing business world by providing a constant and frequent adjustment on every decision that affects how the business performs over both operational and strategic timescales.Originality/valueIn the digital age and dynamic business environment, the proposed strategic architecture and managerial digital twin system converts the existing conceptual models into an advanced operational model. It can facilitate the development of knowledge visualization and become a more adaptive and effective model for supporting real-time management decision-making by dealing with the complicated dependence of constant flow of data input, output and the feedback loop across business units and boundaries.

MAIN ASPECTS OF QUALITY CONTROL OF INTERNAL AUDIT OF ENTERPRISES

Introduction. The problem of internal audit quality control is extremely relevant for domestic industrial enterprises. This trend is explained by the fact that auditors as a result of the audit may come to an inaccurate conclusion and present erroneous results. Methods. This investigation is based on methods of analogies and theoretical generalization, system and structural-functional analysis, graphic, abstract and logical methods. Results. It is proved that an important stage of internal audit is the process of reporting on the results of internal auditors during the study of the actual state of the enterprise, according to which the internal auditor must establish the significance of the identified deficiencies. It is established that the assessment of control over the results of internal audit is carried out in order to ensure the senior management of the enterprise in obtaining quality services provided to the company by internal audit. It is investigated that the quality control of the conducted internal audit can be determined by testing in two areas: verification of compliance with existing regulations of audit procedures; detection of errors in the activities of structural units or in processes that were not prevented by the audit system. Identified aspects that should include the assessment of quality control of internal audit. The characteristics of the internal quality control of internal audit, which are based on internal and external evaluation, are highlighted. The importance of monitoring the follow-up after the internal quality control of internal audit is proved. Discussion. According to the research results, it is proved that an effective internal audit helps to solve problems related to the formation of a scientifically sound system of management decisions based on reliable information and timely optimal proposals for further measures to develop an industrial enterprise not only now but also in the long run. Keywords: internal audit, audit, financial and economic activities, quality control, evaluation, production and economic activities, enterprise.

69-LB: Nonadjunctive Continuous Glucose Monitoring to Control Hypoglycemia (COACH)

Previous studies have been insufficiently powered to assess whether CGM can reduce severe hypoglycemia. The Continuous Monitoring and Control of Hypoglycemia study evaluated nonadjunctive use of the Dexcom CGM system for diabetes management decisions in adults new to CGM. This post-approval 12-month observational study enrolled adults with insulin-requiring diabetes who based diabetes management and insulin dosing decisions on self-monitored blood glucose (SMBG) values for 6 months and then on CGM for 6 months. Per protocol, diabetes management was per usual care. Subjects were queried monthly about hypoglycemic and diabetic ketoacidosis (DKA) events. The primary outcome was change in moderate (requiring third party assistance) and severe (seizure or loss of consciousness) hypoglycemic event frequency between SMBG and CGM phases; secondary outcomes included DKA events. The per-protocol population included all 519 adult subjects who completed the 12-month visit with mean±SD age 50.3±16.1 y, A1C 8.0±1.4%, 32.8% with impaired hypoglycemia awareness, 54.1% male, 66.5% and 33.5% with T1D/T2D, and 29.7% using pumps. Compared to the SMBG phase, the frequency of moderate and severe hypoglycemic events was significantly (p=0.0051) lower during the CGM phase; DKA frequency was also lower (Table). Compared to SMBG, nonadjunctive CGM use reduces rates of severe hypoglycemia and DKA. Disclosure S. Beck: Employee; Self; Dexcom, Inc. C. Kelly: Consultant; Self; Ajinomoto Co., Inc., Dexcom, Inc., Hitachi, Ltd., Vascular Dynamics Inc. N. Njeru: None. J. J. Gorelick: Employee; Self; Dexcom, Inc., Edwards Lifesciences. J. C. Bowers: Employee; Self; Dexcom, Inc. D. A. Price: Employee; Self; Dexcom, Inc.

INFORMATION AND ANALYTICAL PROVISION OF STRATEGIC MONITORING OF BUSINESS REPUTATION OF WATER SUPPLY AND SEWERAGE ENTERPRISES

The article is devoted to the formation of analytical support for strategic monitoring of the business reputation of water supply and sewerage companies. It is established that the current management models and methods, in particular analysis, control, planning, forecasting in modern business conditions are not able to respond quickly and adequately to changes in the internal and external environment of the enterprise. The imperfection of the systems of collecting, processing, and systematization of financial information does not allow to fully use the above methods and techniques, as well as to formulate objective conclusions. Based on the systematization of evaluation methods, the indicators of the level of business reputation (reputation indices) of the surveyed enterprises are calculated and interpreted. It is proved that the system of information-analytical support allows to form the general list of strategies of the enterprise taking into account its features – adaptation to the environment or formation of influence on it. A system of management decisions is proposed, which contains two blocks. The information-analytical block identifies the main subjects of interaction for each parameter of business reputation, identifies the available labor and financial resources to implement measures to improve business reputation. If these conditions are met, the implemented measures are implemented, if not – there is a return to the initial stage. Next, the effectiveness of the proposed measures is analyzed. If measures to improve business reputation have achieved their goal, those responsible for their implementation are selected. The implementation of measures to increase the level of business reputation of water supply and sewerage companies is also constantly monitored. If the selected measures are not effective enough or not effective at all, they direct the adjustment by changing the input data. Then the whole process is repeated again, starting from the first stage, but taking into account the adjustments. The second block contains the overall effect of the implementation of the measures proposed in the first block for certain groups of stakeholders. It is proved that taking into account the specifics of the water supply and sewerage companies, it should be noted that increasing the area of reputable radar will not lead to an immediate increase in profitability. However, the management of business reputation will achieve some stabilization through the formation of trusting and mutually beneficial relationships with stakeholder groups. Flexibility of interaction and feedback contribute to the achievement of the company's strategy. As a result of the study, a strategic monitoring of the business reputation of water supply and sewerage companies is proposed, the implementation of which will increase the importance of services provided, attract more qualified employees of all levels, – private partnerships, plan payments, effectively manage accounts payable and increase resilience to adverse impacts and crises.

Research on Power Enterprise Data Model Online Management Decision System Based on Big Data

At present, with the development of cloud computing and data analysis technology, big data technology based on cloud computing is also making continuous progress. As a cutting-edge technology based on cloud computing processing technology, big data technology is widely used in our daily production and life, bringing great convenience to our work, study and life. Under the background of today’s big data era, the new era has brought great impact on all walks of life. If everything wants to keep pace with the development pace of the times, it is necessary to carry out reform, innovation and development. In order to deal with the challenge brought by this impact, this paper proposes a research method of online management decision system of power enterprise data model based on big data background. Through big data technology, the current research status of online management decision system of power enterprise data model is analyzed. Combined with the new requirements of big data era, a set of electric power suitable for the new era is formulated Development plan of enterprise data model online management decision system. Through long-term research and observation, it can be found that the method proposed in this paper is of great significance to the research of power enterprise level data model online management decision-making system based on big data background.

Directions of efective system of managment decisions making on the example of agricultural machinery industry enterprise

In Ukraine, taking into account the constant changes in the economy and policy, the enterprises need to improve management decision-making systems for efficient and well-established production process. Thus it is especially important for the state economy to establish a system of management of the machine-building industry in the field of agricultural production as they: provide the main share of revenues to GDP in Ukraine; are the main source for ensuring the food and agricultural products development. The objective of the paper is to investigate more thoroughly the theoretical foundations of the management decision-making system formation, to develop the direction for optimization under the conditions of uncertainty and risk on the example of agricultural machinery industry enterprise. The theoretical foundations of management decisions at the enterprise as a process for developing and selecting the most effective solution to achieve the best results in the enterprise are outlined in this paper. The factors influencing management decisions such as: degree of risk; information; time; personal qualities of the leader are considered. Methods for application contributing to the most optimal decisions such as: traditional, systematic, economic-analytical, systemic and targeted are identified. Analysis of the current state of agricultural machinery industry development in Ukraine, which shows the dynamics in the direction of deteriorating their condition is carried out. Therefore, there is the need to make management decisions concerning the establishment of their system in management. For example, the agricultural machinery company JSC «Elvorti» is considered. The problem of effective management which requires optimization of directions in the process of making managerial decisions in order to improve its activities is determined. The following factors of the influence on crisis phenomena in the given industry: external factors (political, economic) and internal factors (lack of working capital) significantly affecting the activities results are considered. On the basis of JSC «Elvorti» activity analysis, it is proved that it is necessary to take optimization measures and certain directions in the management decision-making process in order to ensure effective operation. The directions for control, simplification of decision-making process due to automation of document circulation on the basis of 1C, motivation of the personnel which will be able to improve organizational structure of the enterprise and production process are proposed.

Applying Circular Economy in Municipal Waste Management by Optimal Approach of Game Theory

Today, industrial infrastructure societies are constantly changing. The presence of waste and municipal waste from industrial areas raises environmental concerns. Therefore, there is a need for new and optimal tools and methods to reduce the negative environmental and economic consequences. This research presents a new and optimal method to support industrial producers in various fields, especially food, to manage industrial waste as much as possible. The approach of this research is to provide an optimal structure of circular economics based on game theory that determines an adaptive decision structure based on fixed risk assessment and current knowledge. Adaptive decision-making structure based on game theory in the structure of the circular economy is a structural process for learning, improving understanding and finally adapting management decisions in a regular and efficient manner with the aim of reducing uncertainty during the management period. This research, by explicitly recognizing situational developments and improving decisions through learning, has great potential to meet future challenges in managing industrial risk and waste. This approach has been proposed as a way to re-evaluate risks and provide more adaptive and flexible management measures to strengthen infrastructure in the face of change. Sequential and adaptive updating of game theory is considered to reduce uncertainty and provide a decision management system. Finally, the proposed comparative decision-making method with a criterion based on a residential community as an industrial project in Tehran is shown to examine its feasibility and effectiveness in managing evolving risks. The results of this study show that changes in risk and vulnerability increase future risks for society and such risks can be managed with adaptive decision management system.

ЛОГІСТИЧНИЙ ПІДХІД ДО СТРАТЕГІЧНОГО УПРАВЛІННЯ ПІДПРИЄМНИЦЬКИМИ СТРУКТУРАМИ

The research is aimed at determining the features of the implementation of the logistics approach to the strategic management of business structures in the context of the peculiarities of their activities in difficult economic conditions. In the work, strategic management is defined as a system of consistent management decisions that ensures the achievement of enterprise goals, taking into account the specifics of the company, guidelines, directions, methods and rules. With the help of generalization methods and system analysis, the essence of the logistic approach is established and theoretical and methodological recommendations for its implementation in the system of strategic management of business structures are formed. The relevance of the logistics approach, which is to change the priority of economic activity and focus on reducing costs associated with the process of production and promotion of goods. Under logistics we understand the process of managing material, information and financial flows of the enterprise, which involves planning, organization, management, control and regulation of their movement, taking into account consumer requirements for quality, service while minimizing costs and achieving synergies. stages of implementation of the logistics approach in the process of strategic management of business structures, the purpose of which is to maintain the optimal ratio between benefits and costs based on creating rational, needs and capabilities of participants in the logistics system in accordance with changing environmental conditions. At the first stage of formation of the general system of strategic management of resources of the enterprise on the basis of the logistic approach provides planning, the organization, management, the control and regulation of activity of all participants of a logistic chain. The second stage involves the process of analytical processing of information to assess the effectiveness of strategic management of the enterprise based on the logistics approach. The application of the proposed approach in practice will achieve the optimal balance between benefits and costs based on the creation of rational, focused on the needs and capabilities of participants in the logistics system in accordance with changing environmental conditions.

Renovation and sustainable development of the industrial energy enterprise: economic and legal management mechanism

The article improves the economic and legal management mechanism of renovation and sustainable development of the industrial energy enterprise, based on the dominant system, regularity and sequence of effective management decisions in strategic and tactical aspects, which combines goals, objectives, directions and problems of renovation sustainability. Using the hierarchy analysis method, main goals and activities of the industrial enterprise, aimed at improving sustainable development, were identified. The system of budgets allows to assess in advance the consequences of the current state of affairs and the implemented strategy of the financial condition of the enterprise. Budgeting becomes the link between strategic management by senior management and operational management at lower levels. Budgeting helps aim managers at all levels to achieve the tasks set before their centers of responsibility and increase the professionalism of managers. Budgeting contributes to a detailed study of activities of units and relationship between the centers of responsibility in the enterprise, which is relevant today.

ІМПЛЕМЕНТАЦІЯ ПРОЦЕСНОГО УПРАВЛІННЯ У СФЕРУ ТОРГІВЛІ ЯК ВАЖЛИВУ СОЦІАЛЬНО-ЕКОНОМІЧНУ СИСТЕМУ

The article focuses on the analysis of the company process management in the framework of modern organizational and economic concepts. This approach contributes to creating an extraordinary possibility of leveling out the negative influence of the environment factors and achieving a stable position for the company in the services market. The paper offers the system vision of the company's process management problems as a set of interconnected and interacting elements of the system. In present time economic reality, this county's companies' performance is entirely dependent on the ability to transform the key company processes into strategic initiatives aimed at maximizing customer satisfaction and the company's ability to react and forecast market changes. At the same time, the environment unpredictability and rapid dynamics constantly change the conditions under which companies operate. In view of this, the urgent task of operational response to various kinds of change arises, since the timely reaction of the company management of to changes in the environment can provide a long-term sustainable development of the company. Bringing the level of companies’ business process management up to meet the requirements of the internal and external environment will contribute to improving the overall level of efficiency of its business activities. As a result of the research, the process management of the enterprise has been analyzed in the framework of modern organizational and economic concepts, namely, the process approach has been considered and implemented in the field of trade as important socio-economic system. It is proved that the implementation of the process approach in the theory of management decision-making contributed to the creation of the architecture of the business process system of enterprises. The main achievements of the theory of process management are implemented in the developed reference model of the business process "Development of a strategy for the development of trade enterprises", which ultimately allows to improve the system of development and strategic management decisions. The proposed reference model can be taken as a basis for modeling the main business processes that create added value of the enterprise. The interdisciplinary nature of the process management theory is constantly gaining volume and becoming one of its distinct competencies.

Setting tasks for constructing an integrated decision support and control system according to minimize losses from harmful effects of atmospheric pollutants

Abstract Integrated decision support systems are widespread in solving problems for reducing the harmful effects of air pollutants from industry and vehicles. Authors have developed new tasks for these systems to minimize damage caused by atmospheric emissions. Researchers have proposed a general approach to their solution, which allows to reduce the search time solutions. Authors have compiled a list of tasks that are part of a typical integrated decision support and management system based on the criterion of minimum losses from air pollutants harmful effects. We have determined the harmful substances contained in air pollutants of vehicles, ferrous metallurgy, chemical, machine-building and metal-working industry enterprises, as well as in the atmospheric emissions from thermal power plants, which must be taken into account in the process of solving the tasks for reducing the damage caused by atmospheric emissions from industrial enterprises and vehicles. We have designed new meaningful and formalized problem statements of integrated intelligent system functional structure synthesis for minimizing damage caused by air pollutions. Authors have solved the task of coordinating the integrated intelligent decision support system functional structure which allowed us to obtain an economic effect. As a result, authors developed a standard functional structure of an intelligent information system for environmental monitoring and management. This system reduces the losses from air pollution from industrial emissions. This will make it possible to implement this type of systems more effectively.

ОСНОВНІ АСПЕКТИ КОНТРОЛЮ ЯКОСТІ ВНУТРІШНЬОГО АУДИТУ ПІДПРИЄМСТВ

The problem of internal audit quality control is extremely relevant for domestic industrial enterprises. This trend is explained by the fact that auditors as a result of the audit may come to an inaccurate conclusion and present erroneous results. The research results proposed in the works of scientists bring significant achievements in the study of current issues of internal audit and their impact on the activities of enterprises. However, the issues of assessing the main aspects of quality control of internal audit of enterprises are not exhaustive and need further study. The aim of the article lies in the importance of quality control of internal audit of industrial enterprises as a basis for its effective and efficient operation as a whole. It is proved that an important stage of internal audit is the process of reporting on the results of internal auditors during the study of the actual state of the enterprise, according to which the internal auditor must establish the significance of the identified deficiencies. It is established that the assessment of control over the results of internal audit is carried out in order to ensure the senior management of the enterprise in obtaining quality services provided to the company by internal audit. It is investigated that the quality control of the conducted internal audit can be determined by testing in two areas: verification of compliance with existing regulations of audit procedures; detection of errors in the activities of structural units or in processes that were not prevented by the audit system. The aspects that should include the assessment of quality control of internal audit are identified. The characteristics of the internal quality control of internal audit, which are based on internal and external evaluation, are highlighted. The importance of monitoring the follow-up after the internal quality control of internal audit is proved. According to the research results, it is proved that an effective internal audit helps to solve problems related to the formation of a scientifically sound system of management decisions based on reliable information and timely optimal proposals for further measures to develop an industrial enterprise not only now but also in the long run.