Estimation of current status of internal economic control in Russian agriculture
2016
Kontsevaya, S., Russian State Agrarian Univ. - Moscow Timiryazev Agricultural Academy (Russian Federation). Faculty of Economics and Finance | Alborov, R., Izhevsk State Agricultural Academy (Russian Federation). Faculty of Accounting, Finance and Audit | Kontsevaya, S., Izhevsk State Agricultural Academy (Russian Federation). Faculty of Accounting, Finance and Audit | Kontsevoy, G., Izhevsk State Agricultural Academy (Russian Federation). Faculty of Accounting, Finance and Audit
The problem of internal control is crucial on modern life conditions in the Russian Federation. Agricultural companies have neither specialists nor desire to execute internal control. Only few companies have established internal control appropriately but these are mainly big companies and/or the companies with foreign capital. The article is aimed to estimate the current state of internal economic control, to present the reasons of this state and to offer scientific methods for improving internal control in agricultural companies. Internal control conditions of 32 small and medium-sized companies in the Russian Federation were investigated and presented in the article. The condition of internal control is not satisfactory. It is caused by implementation of old-fashioned managerial principles, low skilled specialists and non-payable work of controllers. The method of factor analysis and control of cost deviation in production of agricultural products is presented in the article.
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