Ph.D. in Economics, senior lecturerat the Department of Accounting
and Taxation of the Vinnytsia Trade and Economic Institute
of the Kyiv National University of Trade and Economics
INTERNAL CONTROL IN THE MANAGEMENT SYSTEM OF COMMODITY LOSSES
Background. The need for identifying, preventing and eliminating violations requires management personnel to make optimal use of scientifically-based forms and methods of internal control. Accordingly, the main consequences of the use of rationally organized internal control at the enterprise is to ensure the preservation of the owner’s property, the effectiveness of the use of economic resources and the implementation of measures for their resource conservation, as well as the legality and feasibility of conducting business activities of the enterprise.
Analysis of recent research and publications. A significant contribution to the development of methodological foundations for the formation and development of the system of internal control was carried out by such scholars as S. V. Bardash, T. A. Butinets, O. G. Drozdova, E. V. Kalyuga, K. O. Nazarova, M. O. Nikonovich, I. A. Petrovich, M. V. Tarasyuk, V. M. Yatsenko.
The aim of the article is development of methodological provisions for internal control of commodity losses in order to find ways to minimize them and ensure the preservation of property of the owner.
Materials and methods. The methodological basis of scientific research is statistical and graphical methods, as well as methods of synthesis, analysis and systematization. The information base of scientific research was the works of domestic and foreign scientists, research of world companies, relevant Internet sources.
Results. The article substantiates that conducting internal control helps to increase guarantees and reduce risks of property losses. In order to improve the methodical approach to internal control of commodity losses of trade networks, a structural-logical scheme of internal control has been developed. Each of the identified entities will carry out control procedures related to the process of movement of goods, which enables them not only to control their availability and conservation, but also to manage business processes in order to increase the competitiveness of the enterprise on the market.
Conclusion. At trade enterprises it is expedient to introduce a regulated system of internal control over operations of receipt, storage, production, write-off of stocks in order to detect and prevent the violation.
Keywords: commodity turnover, level of commodity losses,internal control, decentralized control, objects of control, subjects of control, centralized control.
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