Internal control in the management system of meat processing enterprises
2018
Volodymyr Kushnir
The article is described the theoretical basis of internal control and its practical aspects in the work of meat processing enterprises (a case in the meat processing industry in Ukraine). The purpose of the research is to establish the theoretical foundations of the internal control and its improvement in the activity of meat processing plants of various forms of management. It is proposed to use precisely internal control among other names of domestic control. Definition of internal control, its subject and purpose are improved. The subjects and objects of internal control are determined; the principles of its implementation are supplemented. Specific control tasks in meat processing plants according to the needs of this industry are outlined. Specific examples of control subjects are presented and the role of the revision commission is emphasized. The state of internal control in meat processing plants in Ukraine is investigated and it is established that it has a bad condition and unfounded approach to its implementation by managers of meat processing enterprises. To improve the situation we recommend that each meat processing enterprise have in its staff a revision commission or an apposer (auditor). It is established that internal control is more effective in joint-stock companies than in limited liability companies. The necessity of internal control as an important element in the enterprise management system is accented.
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