Orchelota O. Organization management accounting and internal audit in the business aviation industry.

The thesis is devoted to the substantiation of theoretical principles and practical recommendations for the design of management accounting and internal audit in the aviation industry. Theoretical approaches to define the essence of management accounting and internal auditing in an evolutionary context. Profound classification of expenses by allocating classifications, to determine the cost of production, inventory valuation and financial results for the analysis and planning for the control and regulation and the directions of their analysis. Recommendations for improvement of cost accounting for responsibility centers, improved management reporting forms. The role of budgeting and the model of three-tier system of budgeting. Improved form of operating budgets, developed structural logic circuit budgeting and the necessity of implementing regulations budgeting. Practical recommendations on the organization of the internal audit on the basis of a reasonable model of determining the number of employees of the internal audit and risk management control mechanism in the formation of the aviation company's financial development strategy.