Honchar V. Development of Internal Control in the Management of Agricultural Enterprises

The object is the processes of organization and functioning of the internal control in the farm management system. The aim of the research is theoretical generalization and justification of organizational and methodological approaches and practical recommendations concerning the formation of the effective system of internal control in agricultural enterprises according to the modern economic conditions. The scientific value of the work presupposes the deepening of theoretical and methodological framework and development of practical recommendations as for improving the organization and internal controls evaluation in agricultural enterprises management. The research has been conducted within the following methods: abstract and logical, economic and statistical methods and techniques, monographic, modelling method, peer reviews, and graphic method. The dominant statements have been worked out to the level of methodical materials and practical recommendations. Sphere of use is agricultural enterprises, government agencies, and higher education institutions.