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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
 
Creator ???????????, ?.?.
????????, ?.?.
Gorodyskyi, M.P.
Panchenko, I.A.
 
Subject ?????????? ????????
????????? ????????
??????
????????
?????-???????????? ?????????? ????????
internal control
concept of control
risks
profit
riskoriented internal control
 
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.
 
Date 2016-04-07T08:49:05Z
2016-04-07T08:49:05Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2616
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(32)
 
Publisher ????