Novikova K. Internal control in the management of machine-building enterprises

Object: a process of internal control in the management of enterprises in the engineering industry. Purpose: development of theoretical positions, methodological foundations and practical recommendations for improving internal controls in the system of management of machine-building enterprises. Methods: system analysis, formalization, economic information theory, comparative vertical, horizontal coefficient and statistical analysis of economic theory and models, analysis and synthesis, extrapolation foreign experience in domestic practice. It is offered: first: scientific and methodological provision in the internal control in the management of receivables and payables of enterprises; it is improved: conceptual apparatus essence of the concept of "internal control" and "internal business control"; organizational support structure of the company; scientific and methodological provision of internal control in managing the cash flow of the company; methodical approach to improving the institutional capacity of the internal control in the machine-building enterprises; gathered subsequent development: existing approaches to classification of internal control; scientific approach to the use of the analysis is based on determining the system of indicators during the allocation of financial analysis indicators "gray zone." Sphere of the use: enterprises.