Методичні основи здійснення оперативного контролю на промислових підприємствах

Olga Starenka

doi:10.33987/vsed.1(65).2018.175-185

Authors

Olga Starenka Odessa National Economic University, Ukraine https://orcid.org/0000-0003-4098-9872

DOI:

https://doi.org/10.33987/vsed.1(65).2018.175-185

Keywords:

control, internal control, operational control, industrial enterprise, internal control system, elements of the internal control system, regulatory support

Abstract

The article considers organizational and methodological approaches to the formation of the internal control system, including operational control at industrial enterprises. The features of operational control are revealed, its main features are formulated, which distinguish it among other types of control. It is determined that the operational control system should be flexible. If the external and internal conditions of functioning of the enterprise change, it must adapt quickly to the fulfillment of new tasks. The main elements of the operational control system are specified and their essence is determined. The system of internal control, including operational control at industrial enterprises, is analyzed and the main reasons for its lack in many of them are revealed. It is proposed to develop a mechanism for the implementation of operational control, to identify executors, to approve regulatory support, in which their duties, tasks and responsibilities should be described. It is substantiated that the effectiveness of the internal control system, including the operational one, is related to the degree to which it is subject to the internal regulations and the methodology of its implementation.

Author Biography

Olga Starenka, Odessa National Economic University

Lecturer of Accounting and Auditing Department

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