Rybalko L. The internal control at agrarian enterprises

Object of research: the system of internal control at agrarian enterprises. The purpose of research: determining of theoretical concepts and development of practical recommendations on improvement of organization and methodical aspects of the internal control at agrarian enterprises. Methods: a system, a dialectic, a historical, a comparison, an induction and deduction, an analysis and synthesis, a count-analytical, a grouping, a correlation, a questioning, a polling, a monitoring, a modelling. Theoretical and practical results: the conceptual aspects of organization of the internal control's system at agrarian enterprises ere worked out; the system of internal control's standardization is suggested; the methodises of computerization and effectiveness definition of internal control are improved. Scientific novelty: is conclude in deepening the theoretical aspects and improvement of organization and methodise of the internal control at agrarian enterprises. A degree of introduction: development are introduced in practice of the separate agricultural enterprises of Poltava region, AEC "Batkivshchina" of Kotelva district and SE EEE "Yuvilejnyj" PSAA Poltava district. Results of researches are used in educational process of Poltava State Agrarian Academy. Efficiency: the executed researches will allow to approach as much as possible the information of internal control to needs of acceptance and maintenance of support of current administrative decisions at all levels. Sphere, area of use: the agricultural enterprises.