Theoretical and methodical aspects of internal control of settlings with contractors

UDC 657.633.5

I. Aheienko,
O. Tkachenko

The specifics of the organization of internal control of payments with counteragents are considered. It is proved that accounting and analytical support of the enterprise should be carried out through the interaction of three key elements: accounting, internal control and analysis.
The economic essence of payments and liabilities in the field of accounting is specified. The influence of interpretation of liabilities on accounts receivable and account payable is determined. The relationship between quality control payments of liabilities and types of these obligations is established.
Detailed consideration is given to the necessity of creation a separate unit for control functions. Their main purpose is to reduce financial losses that occur for various reasons, for example, at the planning stage or in the course of current activities. Comparing different types of controls, the authors came to the conclusion that it is internal audit that is the most effective form of internal control.
The assumption is made about the main criterion for increasing the effectiveness of monitoring the state of payments with counterparties which is reducing losses associated with the emergence of doubtful and bad debts. In its turn, the control over systematic inventory of payments with counterparties enables to identify questionable calculations, as well as to establish the justification for creating a reserve for doubtful debts and the legality of their write-offs. Control over the fulfillment of the terms of the contract is based on verification of compliance with the budget as a whole, and in the part of the implementation of certain types of work. It is proved that in order to prevent disputes during payments with counteragents and the emergence of conflict situations, the internal control service should most effectively check the timeliness of detecting errors in payment documents.
The possibilities of the organization are revealed and the stages of internal control of payments with counterparties are presented schematically. In accordance to the purpose and objectives of each individual inspection, the internal control service independently determines the set of applicable procedures, taking into account the control information requirements.

Key words: internal control, payments with counterparties, liabilities, receivables, account payable.

Theoretical and methodical aspects of internal control of settlings with contractors.

Issue 2 (94), 2017

Inputs’ providing in the management of a company

UDC 330.322

N. Potryvaieva, Doctor of Economics, Professor
I. Aheienko, postgraduate
Mykolayiv National Agrarian University

The role and peculiarities of inputs providing in the management of an agricultural enterprise was considered. The economic point of such provision is determined to be in consistent supply of the necessary means for production.
The objects of management for inputs’ providing in agriculture were determined to be: resources in volume and value terms; a system of rules and regulations; characteristic of resources; necessity and structure of resources on various grounds for the implementation of a specific process. The management of inputs’ providing in agricultural production was proved to be an important component in the system of industrial management and economic activities of a company.
The rational use and saving of inputs was proved to be one of the important conditions of an agricultural enterprise’s economic activities in market economy. Rational organization of logistics mostly determines the level of using of production means, increasing in productivity and profitability. This determines the role and sense of inputs’ providing in the system of business management.
The objects of management for inputs’ providing and the main goals and objectives of logistics in the agricultural sector were determined. The system of inputs’ providing of agricultural enterprises was proved to reflect the initial stage of the technological process; it provides production and supply of necessary materials, stocks of raw materials and semi-finished products for operational activity. The principles of the system of entities’ inputs supply in agriculture were outlined and grouped.

Inputs’ providing in the management of a company

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Issue №4 (92), 2016