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Електронний архів Житомирського державного технологічного університету
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| Title |
????????????? ?????? ???????????? ???????? ????????, ????????????? ?? ?????????? ????????
Conceptual principles of internal control of profitoriented on risk management |
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| Creator |
???????????, ?.?.
????????, ?.?. Gorodyskyi, M.P. Panchenko, I.A. |
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| Subject |
?????????? ????????
????????? ???????? ?????? ???????? ?????-???????????? ?????????? ???????? internal control concept of control risks profit riskoriented internal control |
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| Description |
????????? ????? ???????? ?????????????? ????? ???????????? ???????? ???????? ? ??????????? ????? ?????????? ??????, ?? ? ???????????????? ? ???????????? ?? ??????????? ????????, ???????, ??????????? ????????? ???????? ?? ???????? ?????????? ? ????? ???? ???????????? ?? ??????????? ????????? ????????????? ??????, ??????????? ?????? ?????? ???????????? ?????????????? ??????? ???????????? ????????, ?????????? ?? ?????? ????? ??? ?????????? ?????????? ?????????, ???????????? ???????? ????? ???????? ?????? ??????? ?? ?????????? ??????????. ???? ??????????? ??????? ? ????????????? ???? ???????????? ???????? ? ?????????? ???????? ?? ?? ??? ?????? ? ???????????? ???????? ?????????????? ????? ???????????? ???????? ????????, ????????????? ?? ?????????? ????????. ??????????? ??????????? ??????????? ?? ???????????? ????????-???????? ? ??????????? ??????? ???????????, ?? ????????? ??????????????????? ????????????? ?????? ???????????? ???????? ????????, ????????????? ?? ?????????? ????????, ? ??????? ???????? ???? ?????????? ?????????? ? ????? ???????? ????? ????????? ?????????????? ???????? ?? ?????? ???????????? ?????-????????????? ??????? ?? ????????????, ??????????????? ?? ??????????? (?????????????-???????????) ??????. ? ????? ??????????? ??????????? ???????????? ???? ???????????? ???????? ? ?????????? ????????; ???????? ????????????? ?????? ?????-????????????? ???????????? ???????? ???????? (?????? ?????????, ?? ????????????? ??? ??????/?????????? ?????, ???? ????????, ???? ???????, ????????????? ???????????? ? ??????? ?????????, ???????, ????????, ????????, ????????) ?? ?????? ?? ??????????????; ???????? ???????? ?????-????????????? ???????????? ???????? (?? ??????? ????????????, ????????? ?? ?????????? ????????) ?? ?????????? ??????? ????????? ???????????? ????????, ??????? ?? ??????????? ? ?????? ?????????? ??????????. ??????? ??????????? ???????????, ????????? ? ????????? ??????????, ??????? ? ????????? .
The article pays attention to the development of conceptual principles of internal control of profit with regard to the issues which are scarcely researched in theoretical and practical perspectives, including the lack of proper control over the management process in termsof effectiveness and appropriateness of management decisions, the insufficient assessment of effectiveness of internal control system, the focus on past events without predictive expectations, the study of the impact of risks on performance without due diligence. The purpose of the present research is substantiating the role of internal control in risk management and the need to develop conceptual principles of internal control of profit oriented on risk management on this basis. The research methodology is based on the use of general scientific and special methods of research that allowed the scientific grounding of the conceptual basis of internal control of profit oriented on risk management in part of development of its substantial components within the construction of the new concept of economic controlvia the use of a riskbased approach on theoretical, methodological and practical (organizational and methodical) levels. Within the results of the study the role of internal control in risk management has been grounded; the conceptual basis of riskbased internal control of profit (basic provisions that differ from existing/developing present, new tasks, new objects, methodological support in terms of principles, methods, techniques, methods, procedures) has been outlined and its characteristics have been provided; the tasks of risk-based internal control (on the previous, current and subsequent stages of control) and the control functions of subjects of internal control, the ways of its coordination with other subjects of management have been outlined. The novelty of the results of the study compared with the existing developments is to solve the problem associated with the formation of the system of internal control of profit as the subsystem of management ofmacro and micro levels that is appropriate to situation of economic development, the existing business conditions with regard to prevailing risksof internal and external environment of functioning of an enterprise. The practical importance of the research is to focus on improving stability to risks of business entities under uncertainty and risks. |
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| Date |
2016-04-07T08:49:05Z
2016-04-07T08:49:05Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2616
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(32)
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| Publisher |
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