ОСОБЛИВОСТІ ВНУТРІШНЬОГОСПОДАРСЬКОГО КОНТРОЛЮ РОЗРАХУНКІВ З ПОКУПЦЯМИ ТА РЕАЛІЗАЦІЇ ГОТОВОЇ ПРОДУКЦІЇ

• Datum: 2018
• Hauptverfasser: Маркова, Т. Д., Головаченко, Л. М., Стрепенюк, М. М., Римар, Г. А.
• Format: Artikel
• Sprache: Ukrainisch
• Veröffentlicht: Odesa National University of Technology 2018
• Online Zugang: //journals.ontu.edu.ua/index.php/fie/article/view/1065
• Назва журналу: Food Industry Economics

The essence of the notion of "intraeconomic control", "internal control system", theoretical and practical features of control of finished products and settlements with buyers and customers at the enterprise hasbeen considered in the article. As a result of the conducted research, it was established that "on-farm control" is a systematized category of surveillance aimed at achieving effective use of the enterprise's property,the legality of reflecting economic operations and the correct management of cash flows. The control of settlements with buyers and customers begins with a verification of the fulfillment of obligations under contracts for the sale of finished products. Thus, on the basis of research and generalization, our own stages of internal control of finished products have been formed.There are sources of in-house control information for each site. So, the sources of information ofon-farm control of finished goods and settlements with buyers and customers include: primary documentation, accounting registers and enterprise reporting. The list of information sources in the system of internalcontrol of finished goods and settlements with buyers and customers has been suggested. A number ofpossible violations in the implementation of internal control has been substantiated.Some methodical methods for identifying violations during internal control of finished products andsettlements with buyers and customers have been recommended. Studies show that a large number ofpossible violations and abuses at the enterprise can be detected using methodical methods of on-farm control. A properly organized system of internal control is the key to successful development and improvementof the enterprise in the future. In modern conditions, the need for implementation of on-farm control of finished products and settlements with buyers and customers is growing. This is due to the fact that the outputof finished products, and its implementation is one of the main processes of the enterprise, activity whichsignificantly affects the financial statements, and later the financial result.