oronko R. Organization and Methodology of Control in Consumer Cooperation of Ukraine

The object – the current system of financial-economic control in consumer cooperation of Ukraine. The purpose - development of theory, methodology and organization of control in the system of consumer cooperation of Ukraine and justification of scientific and applied recommendations for its improvement and effectiveness. Methods – general scientific and special methods: scientific abstraction, historical-logical, analysis, synthesis, empirical, observation, measurement, function, process, system approaches, the method of scientific generalization, economic and mathematical modeling. The results – development of theoretical-methodological and organizational-applied bases of formation and effective functioning of financial and economic control of the consumer cooperation of Ukraine. Novelty – the first time: formed and developed modern concept of internal control in the consumer cooperation; mechanism was developed strategic and management control for implementation with appropriate levels of subjects; model metastrategy formation of internal control at the enterprises and organizations of consumers cooperative; – modified: hierarchical structure of objects control in the system of consumers' cooperation with separation of five its basic levels; conception of effective interaction between the various forms of control (revision and audit) in managing subjects consumer cooperation; the organizational structure of the internal control; conceptual principles of independent audit, forms intradepartmental reports of enterprises and organizations of the consumer's cooperation of Ukraine; system of control and evaluation of key business risks cooperative enterprises and organizations; methodology application variant analysis in solving the tasks of internal control economic operations; – have further development: interpretation control as a component of controlled objects or processes; signs of classification of types of economic activities; basic settings current state control in the consumer cooperation of Ukraine, deepening the essence of the internal audit service as a form of internal control; approaches to the assessment of the internal control system as a means to minimize risks. The results are implemented in the Ukrainian Central Union of Consumer Societies, APPA "Auditors Union of Ukraine", Federation of Professional Accountants and Auditors of Ukraine, Union of Consumer Societies of Rivne oblast, Stryiska district unions of consumer associations. with consumers, Sambirska district unions of consumer associations, Velikolublinske consumer associations, TPC "Zhovkivskyj shop soft drinks" Zhovkivska DUCA, LLC "DK-Consulting" (group of companies "Nexia DK. Auditors and consultants") and in the educational process of Lviv University of Trade and Economics. Scope of use – activity of enterprises and organizations of the consumer's cooperation.