Internal Control of Enterprise Capital Turnover under the Integration Processes
AbstractThe article tries to build methods of internal control of the capital turnover, which would meet modern integration processes in Ukraine and in the world. First of all it states that internal control should ensure realisation of interests of the enterprise owner. It marks out that despite the existing methods, the enterprise control should be started not with assets, but from the sources of their formation - own capital and obligations, and only then go to the enterprise property control. The author offers relevant methods of capital turnover control, which takes into account its stages - acquisition, production and sales - and gives practical recommendations on its use at enterprises. Special attention is paid to the capital turnover control at the stage of production, which should keep track of both quantitative and qualitative parameters. Acquisition and sales control, except for internal controllers, is carried out by marketing, logistics and other services. Generalisation of results of the control should be done in forms that, on the one hand, have evidential force and, on the other, accessible for comprehension and use in the process of making managerial decisions by managers of various levels.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics in its journal Business Inform.
Volume (Year): (2014)
Issue (Month): 2 ()
Contact details of provider:
Web page: http://www.business-inform.net
enterprise capital; integration processes; capital turnover; internal control;
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alexey Rystenko).
If references are entirely missing, you can add them using this form.