Methodological basis of internal control in the costs management system of enterprises

¹ Kazan State Agrarian University, 65, Karl Marx str., 420015, Kazan, Russia
² Interregional branch of the Federal State Institution «Center for Ensuring the Activities of the Treasury of Russia», 61, k. 1, Karl Marx str., 420015, Kazan, Russia
³ Izhevsk State Agricultural Academy, 11, Studencheskaya str., 426069, Izhevsk, Russia

^* Corresponding author: zakirovaar@mail.ru

Abstract

In modern conditions the functioning of enterprises is influenced by a number of factors, which include a tough competitive environment, limited material resources necessary to carry out production activities, the economic crisis caused by the pandemic COVID-19. The main tasks, which should be solved to increase the effectiveness of the company's activity, are tasks, connected with minimization of expenses for production, works and services. To solve these tasks, it is necessary to implement effective and rational internal control. The article's purpose consists of studying of organizational aspects and development of directions of improvement of methodical provision of internal control of production costs and product costing. As one of the tools of internal control it is recommended to use developed working documents of internal control. These documents make it possible to carry out effective planning of internal control; to evaluate effectiveness of internal control and accounting systems, to systematize information received during inspection of primary accounting and observation of norms of consumption of material assets during production; to generalize results of inspection and reflection of violations and mistakes revealed during internal control.