ELEMENTS OF THE INTERNAL CONTROL SYSTEM OF TRANSPORT AND FORWARDING ENTERPRISES

Abstract

Introduction. The article highlights the role of internal control as an effective means of increasing the efficiency of the use of all types of resources, improving the performance indicators of the enterprise and creating prerequisites for its further development. The purpose of the article is to substantiate the essence of the elements that determine the content and purpose of internal control, to formulate proposals for improving the organizational and methodological principles of its functioning and purpose in the management system of enterprises engaged in freight forwarding activities.

Methods. The use of a systems approach allowed us to determine the place of internal control in the management system of transport and forwarding enterprises and its relationship with other management functions. The method of induction and deduction was used when studying the elements of the internal control system and the stages of its implementation; historical and logical analysis - to substantiate the theoretical and organizational and methodological principles of building internal control; theoretical generalization and observation - when studying regulatory legal acts, scientific works and formulating conclusions.

Results. The importance of building a rational system of internal control of freight forwarding activities as a key element of managing enterprises that provide such services is considered. The theoretical aspects of the interpretation of internal control are revealed, its purpose, objectives, characteristic features and purpose in the management system of freight forwarding enterprises are determined. The practical aspects and problematic issues of the organization and features of the functioning of the internal control system at enterprises providing freight forwarding services are investigated. Attention is focused on a systemic approach to building internal control. The subjects of internal control are identified with the definition of their powers and organizational forms of implementation. Objects and information support of internal control are considered from the perspective of the influence on them of the peculiarities of the activities of transport and forwarding enterprises. It is recommended to highlight separate areas of internal control by types of services - transport, forwarding and intermediary services.

Discussion. The organizational and methodological model of building internal control of the activities of enterprises providing transport and forwarding services is proposed to be considered as a logical sequence of control actions in terms of three stages - initial, research and final. The improvement of the quality, efficiency and reliability of the internal control system of enterprises providing transport and forwarding services will be facilitated by the introduction of modern digital technologies and innovative methodological tools into the control process.