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"Зовнішня торгівля: економіка, фінанси, право" з економічних та юридичних наук 

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Tolmachova A. Kontrol u neprybutkovykh orhanizatsiiakh. Zovnishnja torgivlja: ekonomika, finansy, pravo. 2021.
№ 2. S. 87-97. Serija. Ekonomichni nauky.

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UDC 657.633:33.012.46   DOI: https://doi.org/10.31617/zt.knute.2021(115)06

JEL Classification: M14; M42

   

TOLMACHOVA Alla

E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID: 0000-0002-7814-4931

  assistant lecturer at the Department of Financial Analysis and Audit
Kyiv National University of Trade and Economics
19, Kyoto str., Kyiv, 02156, Ukraine

CONTROL IN NON-PROFIT ORGANIZATIONS

 Background. Improving the efficiency of management of non-profit organizations necessitates the improvement of the organization and methods of control over the preservation of property, rational use of resources, the reliability of accounting and financial reporting by such entities. In this regard, the formation of unified approaches to the nature and types of control, which should be implemented in non-profit organizations, becomes especially important.
The aim of the article is to develop proposals for establishing the types of control that should be implemented in non-profit organizations.
Materials and methods. The methodological basis of the study are general scientific methods, in particular: the systematic approach, methods of scientific abstraction and synthesis, generalization. The current legal and normative documents, works of domestic and foreign scientists served as an information base.
Results. During the research, the inexpediency of reducing the essence of control only to verification was substantiated and attention was focused on its significance for the management process. It is established that for the rational organization of control in non-profit organizations it is essential to substantiate its classification, covering a multilevel system of separation of types, species and forms. It is substantiated that the method of control of the accounting system in non-profit organizations will be determined by the features of the objects of accounting and operations with them.
Conclusion. Thus, the economic processes are not inherent for non-profit organizations that occur in commercial enterprises: there are no processes of production and sales; the procurement process occurs insignificantly only in the part of procurement of stationery and other supplies for the purpose of servicing the business, but the volume and purpose of use significantly differs. Based on the above features, the systematization of control objects in such organizations is carried out. 

Key words: control, internal control, accounting, non-profit organizations.

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