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Internal Control in the Management of Agricultural Enterprises
Prikhodko I. P., Dmytrenko T. V., Husiev I. I.

Prikhodko, Ihor P., Dmytrenko, Tetiana V., and Husiev, Ivan I. (2023) “Internal Control in the Management of Agricultural Enterprises.” Business Inform 10:197–202.
https://doi.org/10.32983/2222-4459-2023-10-197-202

Section: Agricultural Economics and Agribusiness

UDC 631.115

Abstract:
The article allocates the previously unresolved issues regarding the role of internal control as an important factor influencing effective managerial decision-making in the industry. The functioning of new organizational and legal forms of management on the basis of private property necessitates strengthening control over the activities of enterprises both on the part of the State and on the part of owners and labor collectives. Traditional forms and methods of control over the activities of enterprises, formed in the conditions of administrative methods of management of the country’s economy, under current conditions require further improvement in order to harmonize the system of control at the both macro and micro levels. The article elaborates and scientifically substantiates new theoretical foundations and proposals for improving the system of internal control in the management of agricultural enterprises in the conditions of the market economy of Ukraine. The study is aimed at developing effective methods, procedures and instruments that contribute to ensuring the optimal organization of economic activity, increasing the level of control, meeting legislative requirements and stimulating the socioeconomic development of enterprises. It is substantiated that internal control in the management of agricultural enterprises is an integral part of the successful functioning and development of these enterprises. To achieve significant production volumes and optimize costs, it is necessary to have an effective management mechanism and economic mechanism, as well as an improved internal control system.

Keywords: internal control, management, agricultural enterprise, financial control, production control.

Fig.: 1. Tabl.: 1. Bibl.: 8.

Prikhodko Ihor P. – Doctor of Sciences (State Administration), Professor, Professor, Department of Accounting, Taxation and Financial and Economic Security Management, Dnipro State Agrarian and Economic University (25 Academician Serhiy Yefremov Str., Dnipro, 49027, Ukraine)
Email: [email protected]
Dmytrenko Tetiana V. – Masters Student, Dnipro State Agrarian and Economic University (25 Academician Serhiy Yefremov Str., Dnipro, 49027, Ukraine)
Email: [email protected]
Husiev Ivan I. – Masters Student, Dnipro State Agrarian and Economic University (25 Academician Serhiy Yefremov Str., Dnipro, 49027, Ukraine)
Email: [email protected]

List of references in article

Zubchyk, S. M. “Formuvannia vnutrishnyohospodarskoho kontroliu yak skladovoi ekonomichnykh nauk“ [Formation Internal Control as a Component of Economic Science]. Ekonomichni nauky. Seriia «Oblik i finansy», vol. 2, no. 10 (2013): 95-107.
Zubilevych, S. Ya. “Zakon Sarbeinsa - Oksli ta yoho vplyv na audyt systemy vnutrishnyoho kontroliu v Ukraini“ [The Sarbanes-Oxley Act and Its Impact on the Audit of the Internal Control System in Ukraine]. Shkola profesiinoho bukhhaltera, no. 1 (2001): 9-12.
Kotsupatryi, M. M., and Hutsalenko, U. O. “Vnutrishnyohospodarskyi kontrol: orhanizatsiini aspekty ta klasyfikatsiini oznaky“ [Internal Economic Control: Organizational Aspects and Classification Features]. Ekonomichnyi analiz. 2010. https://econa.at.ua/Vypusk_6/kotsupatryy.pdf
Kriukova, I. O., and Hnatieva, T. M. “Vnutrishnii kontrol v systemi upravlinnia pidpryiemstvamy APV“ [Internal Control in the Management of Agroindustrial Production Companies]. Ahrarnyi visnyk Prychornomoria. Seriia «Ekonomichni nauky». 2014. http://lib.osau.edu.ua/jspui/bitstream/123456789/1469/1/avpek_2014_75_10.pdf
Halych, O. A. “Vnutrishnyohospodarskyi kontrol v systemi upravlinnia ahrarnykh pidpryiemstv“ [Internal Economic Control in the Management System of Agricultural Enterprises]. Naukovi pratsi Poltavskoi derzhavnoi ahrarnoi akademii. 2012. https://www.pdaa.edu.ua/sites/default/files/nppdaa/4.3/26.pdf
Mulyk, T. O., and Mulyk, Ya. I. “Orhanizatsiia vnutrishnyoho kontroliu v systemi upravlinnia opodatkuvanniam“ [Organization of Internal Control in the Taxation Management System]. Ekonomika, finansy ta upravlinnia:problemy ta suchasni shliakhy rozvytku. 2015. http://socrates.vsau.org/repository/getfile.php/11768.pdf
Podolianchuk, O. A. “Vnutrishnyohospodarskyi kontrol u diialnosti silskohospodarskykh pidpryiemstv“ [Internal Economic Control in the Activities of Agricultural Enterprises]. Ekonomika APK. 2010. http://repository.vsau.org/getfile.php/2176.pdf
Rudnytskyi, V. S. Vnutrishnii audyt: metodolohiia, orhanizatsiia [Internal Audit: Methodology, Organization]. Ternopil: Ekonomichna dumka, 2000.

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