ORGANIZATION OF INTERNAL CONTROL IN THE LOGISTICS COST MANAGEMENT SYSTEM OF TRADE ENTERPRISES

Abstract

Abstract. Logistics costs of trade enterprises is a complex economic definition that accompanies all business processes related to material, labor, financial and information flows. In view of their significant share as part of costs of trading enterprises, the issue of control of logistics costs by phases of purchase, storage and sale and by centers of responsibility is actualized. The importance of internal control of logistics costs of trade enterprises as one of the effective tools for their optimization is argued. The interpretation of the concept of "organization of internal control" has been clarified, under which it is proposed to understand the activities of the authorized persons of the enterprise for organizing, adjusting, maintaining and developing the internal control system in order to create the proper conditions for the formation of control and analytical information necessary for users. The forms of organization of internal control at trade enterprises are characterized and their advantages and disadvantages are highlighted. The expediency of organizing internal control at trade enterprises in the form of insourcing has been proven, as it ensures the efficiency of tasks and increases the level of management awareness of the current state of business. The structure of the Regulation on the Internal Control Department is proposed, which includes its goals, principles, functions, tasks, subordination and coordination with other structural units; requirements for employees and their rights and obligations, as well as the control and reporting procedures. The recommended structure of the Regulation will contribute to the effectiveness of the department and ensure the effectiveness of its functioning. The elements of the system of internal control organization at trade enterprises are singled out and characterized, which will ensure its effective functioning and information support in the process of managerial decision making. Attention is focused on the components of the internal control process: planning, formation of internal documents, document flow and reporting.