Kuzma K. Accounting and internal control of commission operations of an enterprise.

Object: the current system of accounting and internal control of commission operations of the enterprise and related processes. Goal: scientific substantiation of conceptual, theoretical, methodical and organizational aspects and development of practical recommendations for improving the system of accounting and internal control of commission operations of the enterprise in order to improve the information provision of its managerial activities. Methods: theoretical generalization, deduction, induction, comparison, observation, modeling, analysis, synthesis, analogy, generalization and abstraction. Improved: organizational aspects of the accounting system by formalizing the accounting policy of enterprise’s commission operations; initial documentation of commission operations; method of accounting of enterprise’s commission operations; organizational provision of internal control of enterprise’s commission operations; method of internal control of commission operations. Scope: enterprises that carry out commission operations.