METHODICAL TOOLS OF INTERNAL CONTROL IN THE SYSTEM OF CONTROLLING OF THE ENTERPRISE’S EXPENSES

Abstract

Controlling can contribute to the guaranteed growth of the quality of the management system, improve-ment the stages of the management process and can be focused on the long-term development of the enterprise, the main purpose of which is to ensure profitability and efficient use of resources. The introduction of controlling will allow enterprises to perform the following tasks: coordination of managerial activities in order to achieve the goals of the enterprise; information and consulting support for management decisions; creation and maintenance of functioning of the general information system of the enterprise’s management; ensuring the rationality of the management process; ensuring staff motivation to increase the efficiency of the enterprise. In modern conditions, a rational approach is the introduction of international regulations on control and effective management models. The article summarizes the characteristics of modern concepts of internal control, defines organizational and methodical stages of internal control of enterprise’s expenses, systematizes their content, builds a logical and structural scheme of internal cost control and develops a matrix of elements of enterprises internal control. The level of complexity of control in the cost management system depends on: industry-technological features of enterprises, their organizational structure; volumes of activity; level of managerial accounting organization. It is substantiated that the results of internal cost control are used to ad-just the company's activities, modify its strategy, goals, revise plans, redistribute tasks and control powers, improve production and management technology. It is concluded that the rational organization of internal control should provide: a clear structure of the control process and its technologies; logical sequence of control operations; mutual coordination of actions of employees who perform control functions within their powers; clear selection and optimization of control proce-dures; development of control objects for each stage of the control process, as well as creation of reporting forms and control information carriers; application of effective control methods.