Petrenko C. Internal control of activity of enterprises and its informative providing: theory, methodology, organization.

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0510U000172

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

16-02-2010

Specialized Academic Board

Д 26.870.01

National Academy of Statistics, Accounting and Auditing

Essay

The purpose of work is development of teoretiko-methodological, organizational and scientifically methodical positions from system development of internal control of activity of enterprises and his informative providing. Research Ob''ektom process of the informative providing of the internal checking system. The article of research are theoretical, methodological, organizational and methodical aspects of internal control and him informative providing. Research Ob''ektom is the process of the informative providing of the internal checking system. The article of research are theoretical, methodological, organizational and methodical aspects of internal control and him informative providing. Research methods: dialectical, abstracting, synthesis, historical, analysis and synthesis, design, supervision, formalization, questionnaire, comparison, description and generalization. The scientific novelty of the got results consists in generalization teoretiko-methodological positions and to development of organizational and methodical bases of forming of the informative providing of internal control of enterprises with the difficult organizational structure of management in the conditions of development of market relations and informatization of business. Vpershe:-zaproponovano conceptual going near realization of process of the informative providing of internal control on the basis of estimation of informative necessities of sub''ektiv control; -rozrobleno conception of the system of the informative providing of internal control; -sformovano going near realization of process informatively public accountant logistic as aggregates of order of successive actions from forming of informative streams taking into account the functional areas of internal audit. It is improved: to the -organizaciyu process of the informative providing of internal control by the use of methodology of approach of the systems; -koncepciyu qualities of the system of record-keeping; -organizaciyu of informaciyno-analitichnogo process; -naukovo-methodical going near planning of method of forming of information for realization of internal control in the process of preparation of the financial reporting; -- methodical principles of internal control in relation to the accumulation of information about efficiency of biznes-procesiv of enterprise taking into account the elements of internal control. Degree of vprovadzhennya:rezul'tati of dissertation research approved(VAT of "Sevastopol'gaz" of the National stock association "Naftagaz of Ukraine", dov. № 06-5527 from 17.09.2006y.; VAT "Factory Sunset", act of introduction of results of researches(farther a.v.r.d.)№ 115 from 02.12.2006y; JOINT-STOCK COMPANY OF "S. Perovskoi",a.v.r.d. № 17 from 07.03.2008y.; VAT "Donbas-electromotor", a.v.r.d. № 98/7 from 03.10.2006y.,TOV of "Upravlyayucha company "HERTZ", dov. №156/03-12 from 22.04.2008y.; LTD. the Auditing firm "Apogee", a.v.r.d. № 7 from 12.02.2008y.; LTD. the Auditing firm "NiKo", a.v.r.d. № 53 from 27.12.2007y.);materials of scientific research are used in an educational process in the Donetsk national university of economy to trade of the name of Mykhajlo Tugan-Baranovskogo (certificate № 1302/2680 from 09.12.2008y).

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