Shchegolkova S. The organization improvement of the internal control in expense management of the machine-building enterprises.

Object of research - process of management of expenses of the enterprise. The purpose of research - substantiation theoretical and methodical rules on perfection of organization of the internal control in management of expenses of the enterprise. Methods of research both equipment - logical and scientific analysis; the analysis and synthesis; methods supervision and generalizations, comparison and scientific abstraction; imitating modeling. Theoretical results and novelty - model of organization of the internal control in management of expenses the enterprises; the advanced classification of expenses; the advanced organizational procedures of the internal control of expenses; the specified principles of organization of the internal control. Practical results and novelty - technique of organization of the internal control of expenses; ordering of documentary support of material inputs; generalization of the control-estimated information. Degree of introduction - the scientific rules are discussed at 6conferences, are published in 13 works and are used at 2 enterprises. Sphere of use - machine-building enterprises.