E3S Web Conf.
Volume 273, 2021XIV International Scientific and Practical Conference “State and Prospects for the Development of Agribusiness - INTERAGROMASH 2021”
|Number of page(s)||25|
|Section||Psychology of Sustainability and Human-Environment Interactions|
|Published online||22 June 2021|
Control and analytical aspects of the management of financial results of enterprises
1 Kazan State Agrarian University, Karl Marx, 65, 420015 Kazan, Russia
2 Saint-Petersburg State Economic University, Sadovaya, 21, 191023, St. Petersburg, Russia
3 Moscow University Ministry of Internal Affairs of Russian named after V. J. Kikot, Academic Volgin, 12, 117997, Moscow, Russia
* Corresponding author : email@example.com
The presence or absence of effective internal control system at the enterprise has a significant impact on the success of business development, competitiveness increase, development of information system, improvement of quality of accounting and analytical support of enterprise management system. With the help of internal control system the directions of improvement of financial and economic activity of the enterprise are defined, the procedures allowing to maximize profit are defined, rational distribution of expenses is provided. The purpose of research - development of theoretical bases and development of recommendations about perfection of methodical maintenance of the internal control of financial results. For development of theoretical bases of internal control the article suggests conceptual model of internal control system of financial results. During the research the procedures which are carried out at internal control of financial results are ranked depending on the control stages. Working documents which promote increase of efficiency of planning of inspection, timely collection of proof and full realization of control measures are offered. The application of the developed working documents in practical activities, will contribute to achieving the goals and solving urgent problems of internal control for effective management of the financial results of the production activities of the enterprise.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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