CONTROL OF INTERNAL LOGISTICS COSTS AT THE ENTERPRISE

Abstract

The importance of the internal control system, which is an important component of enterprise management, is emphasized. The concept of "internal control" was considered and analyzed by domestic and foreign scientists. A proper interpretation of the concept of "internal control" is proposed. The main purpose of control is emphasized, accordingly, it is the provision of information support of the management system for making effective management decisions. Directions for improving internal control are proposed. General objectives of internal control are highlighted. The elements of the internal control system are highlighted. The elements of internal control are proposed and characterized. The importance of control, including the analysis of internal regulatory documents, is emphasized. The importance of systematic checks of the financial and economic activity of the enterprise, operational control over expenses by the heads of structural divisions, establishment of feedback with the controlled object is emphasized. It was highlighted that the lack of a clear understanding of how to organize internal cost control at enterprises is the main problem. This problem leads to various difficulties, in particular caused by the lack of qualified employees, methods and assessment systems. It is highlighted that the internal control over the company's expenses is carried out at different stages. It was emphasized that the organization of internal control at the enterprise is not regulated by the state, and this issue remains within the competence of the enterprise's management. For the successful development of an effective method of internal cost control, it is important to define the objects, subjects and main tasks of control. Tasks solved by the internal control service are highlighted. It is emphasized in which systems it is necessary to implement internal control. The main stages of logistics control are proposed. The importance of control of logistics operations is emphasized, which represents a new promising branch of our activity and allows timely detection and effective resolution of problem situations in warehouses and storage bases. It is underlined and emphasized that the registration, accounting and control of logistics costs at the enterprise should be carried out at the places where logistics operations are performed. It is proposed to define the control process, which is an activity aimed at ensuring the achievement of the set goals of the organization in the most effective way by solving the identified problems during control. The conclusions and perspectives of further research emphasize the optimization of the organizational structure of the control process as a whole, as well as each individual control procedure. It is proposed to consider the possibility of introducing the position of an internal auditor at the enterprise, which would perform enhanced control functions regarding expenses, the formation and distribution of profits, the reliability of financial statements and the attraction of additional investment capital. It was emphasized that in the system of operational control of logistics costs at the enterprise, the key role should be assigned to the logistics department of the enterprise. It is emphasized that the logistics department of the enterprise should be entrusted with the task of keeping records and controlling logistics costs for the implementation of logistics operations and processes.