BUSINESS INFORM №11-2015

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Section: Economics of Enterprise
UDC 657.633:657421-049.32
Tolstykh M. A.
Organizational Bases of the Internal Control of Costs for Repairing the Main Assets (p. 246 - 251)
In current conditions of economic management, costs for repairing the main assets constitute a significant proportion of the overall cost structure of enterprise, which in turn affects the financial results, and therefore, requires more detailed monitoring. Particular attention should be paid to the organizational and methodological bases of internal control of costs for repairing the main assets. In the absence of a single normative-legal act to regulate the internal control at enterprises in Ukraine, this article generalizes, systematizes and substantiates the organizational bases of internal control of costs for repairing the main assets in accordance with current legislation and suggests that the totality of relationships between subjects, objects, methods and information provision of control can be considered in the form of a model of system for internal control of costs for repairing the main assets, used for implementing the functions of control, increasing the efficiency of control and taking management decisions.
Keywords: control, main assets, audit commission, regulatory-legal support
Fig.: 1. Tabl.: 1. Bibl.: 12.

Tolstykh Marianna A. – Senior Lecturer, Department of Accounting, Analysis and Audit, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Tolstykh, Marianna A. (2015) “Organizational Bases of the Internal Control of Costs for Repairing the Main Assets.” Business Inform 11:246–251.

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