Bardash S. Methodology and organization of economic preventive control in Ukraine

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0511U000201

Applicant for

Specialization

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

25-02-2011

Specialized Academic Board

Д 26.055.01

Kyiv National University of Trade and Economics

Essay

Actual scientific problem of the economic state and internal control systems transformation on the basis of mandatory fulfillment of preventive functions by those systems is formulated and solved. For this purpose, the development of theoretical, methodological and organizational issues of economic control is performed. The theoretical interpretation of the economic control method elements and their relationships is done. Subject and object, principles, goals and objectives of economic control are redefined. An integrated system of economic control as a complex polymorphic phenomenon is build. The conditions and methodic approaches to ensure the preventiveness of economic control are defined and formulated. The problems of internal control practice are defined. The preventive system of internal control is built. Organizational and legal features of the functioning of internal control systems are defined. The methods of evaluating the effect and effectiveness of internal control are improved, the list of regulations and requirements for internal control standardization are formulated. The problems of the state control system functioning are investigated, a concept of its modification is formulated.

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