Control in the system of accounting and analytical support enterprise management


Zagorodniy A. G.

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.
In this subsystem control is simultaneously realized over the accuracy and reliability of information
of accounting and analytical support subsystems and over the enterprise’s operations, and the
processes that take place on it, while the major role is given to internal control.
It is substantiated that subsystem of control should include five components (control
environment, control procedures, risk assessment, information and communications) and their
content is disclosed. The essence of such key elements of internal control as the goal, tasks,
areas, objects, subjects, subject matter, method and methodical techniques, principles of
control organization is considered. The appropriateness of the proposed introduction of
controls for building an integrated control system