internal control

The modern approach to accounting of reusable spare parts of motor transport enterprise (MTE) envisages including of pneumatic tires and storage batteries in the complement of current assets. The share of costs for their maintenance in the total cost of transportation services amounts to 25 %, and under these conditions makes it impossible for a sufficient level of internal control (IC) to use such assets effectively. A number of scientists has investigated this issue; however, a unified approach has not been determined, which proves the pressing research problem.

The article explores the application of the active control over quality costs that gives an opportunity not only to identify existing deficiencies and deviations, but also to optimize the structure and amount of quality costs, and to forecast future changes. The extension and modification of the tasks of the control over quality costs at the transition from passive to active forms is considered. The specific features of the active control system that distinguish it from the traditional one are identified.

Internal control takes important place in enterprise costs management system plays. Due to
the application of its principles and methods inappropriate and excessive costs can be detected and
prevented. The value of internal control can’t be overstated, the most urgent this issue is for large
enterprises management system, where a variety of costs requires a specific approach to their
control. Also, the same important value has internal control organization for shareholders and

The article studies the subsystemof control as a part of accounting and analytical support for
management of enterprise taking into account that control (like planning, organizing, motivating and
regulating) is one of the basic functions of management. The role and control the process a decisive
influence on the financial, economic and commercial activities of the company.
Shows signs of specific sub-control system of accounting and analytical support management.