INTERNAL MONITORING OF MARKET ACTIVITIES AT THE CENTERS OF RESPONSIBILITY: THEORETICAL AND PRACTICAL ASPECTS

Petro Kutsyk, Fedir Makaruk, Roman Martsenyuk

Abstract


The current state of the national economy is characterized by uncertainty and volatility of the macro environment, which prompts new requirements for the market management system, envisages increasing the interest of owners and senior staff in the efficiency of functioning, raising profitability, maintaining and increasing capital. An important aspect of successful management is a well-established management mechanism, the element of which is internal control. The application of control methods in the company's activity will enable the formation of reliable information on the basis of which management will manage the impact on the implementation of business processes by the centers of responsibility, which will further contribute to the effective achievement of the objectives. This research is realized based on general scientific methods and specific techniques. The methodical basis is a systematic approach that provides for determining the place of internal control in the market management system. Used: historical and logical analysis - to illustrate the theoretical bases and trends in the development of control; methods of induction and deduction - to research the general trends of the development of internal control activities; methods of theoretical generalization and observation - to research the state of internal control activities. The article proposes the concept of internal control, which is based on the developed plan of internal control of the results of the markets in terms of the types of services. In the article proposed a phased method of internal control, which will enable to increase in practice the effectiveness of the management system for business processes with the aim of operational control of income, expenses and results of their activities. The system of internal control of market activity requires further research from the point of systematic study of the methodology and organization as an information component of the management, which will enable to increase the efficiency of the markets.

Keywords


internal control; markets; business processes; information provision; management; performance results

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DOI: https://doi.org/10.35774/ibo2019.01.118

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"Scientific Club "SOPHUS"
West Ukrainian National University
Higher Education Institution "Podillia State University"