Sagaydak R. Internal control in agricultural enterprises management

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0408U001946

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

17-04-2008

Specialized Academic Board

К 26.004.01

Essay

Thesis is dedicated to theoretical, methodical and practical aspects of internal control organizing and methodology at agricultural enterprises. This paper specifies revision content and its place in the system of internal control as well as its function in enterprise managing. It also states theoretical basics of internal control and its role in enhancing of agricultural production effectiveness. The paper provided the estimation of compliance (internal control) state as well as its practical realization at agricultural complex enterprises, content and "Revision" notion are specified here as well. Recommendations on revision results execution perfection are proposed. Organizational and methodological basics of internal economic control at private agricultural enterprises are thoroughly investigated and perfected by means of internal audit introduction. Peculiarities of internal economic control conducting are detected at agricultural enterprises with different business legal structures of economic activity.

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