INTERNAL CONTROL OF PROPERTY RENTAL IN ENTERPRISE MANAGEMENT: THEORETICAL AND METHODICAL ASPECT

Abstract

At the current stage of the functioning of the national economy, business entities are obliged to apply a modern internal control system, which is integrated into the general informational management system, which enables management control over the business processes of the enterprise, which will contribute to the achievement of economic benefits in the future. Studies of the theory and practice of management and internal control over rental items confirm the presence of many contradictory aspects, which requires further scientific research from the point of view of systematic analysis of organizational-methodical and information-analytical support of management, which will provide an opportunity to improve the financial and economic activity of lessor enterprises. The article examines the organizational and methodological aspects of internal control of rental items as a source of generating income and incurring expenses. When writing the article, general scientific methods of scientific research were used, as well as specific techniques were applied, which consists in the use of a systemic approach, which made it possible to determine the place of internal control in the rental items management system. During the observation, the following methods were used: logical and historical analysis - to study the theoretical and methodological foundations of the control system; induction and deduction - to study modern aspects of the development of internal control of rental items; theoretical generalization and observation - for consideration of the legislative framework for the regulation of property rental in Ukraine. The purpose of the study was to generalize the existing system of internal control of rental items in the management of the enterprise and the formation of scientifically based proposals regarding its organization, as well as the inroduction of high-quality information support for each object of rental items, which will reveal new opportunities for its application in making appropriate decisions in the management system. The method of internal control of rental items proposed by the authors will create appropriate informational and analytical support for the management system regarding the efficiency of use, which will increase the performance indicators of the research subjects and make it possible to eliminate the identified shortcomings of the activity of the responsibility centers.