METHODOLOGICAL AND INFORMATIONAL SUPPORT OF CONTROL PROCEDURES IN COMPANIES WITH STATE PARTICIPATION
作者
Anna V. Bodyako
出处
期刊:Èkonomika i upravlenie: problemy, rešeniâ [Publishing House Scientific Library] 日期:2021-01-01卷期号:3 (11): 166-174
标识
DOI:10.36871/ek.up.p.r.2021.11.03.026
摘要
The article presents the results of a study of methodological and informational support of con-trol procedures in companies with state participation. Based on the study of issues related to the optimal choice of objects and methods of control procedures, the author substantiates proposals for the formation of the concept of accounting and control processes, substantiates its qualitative elements and structural compo-nents. It is concluded that it is necessary to create in each economic entity a special document “Regulations on intracorporate control”, in which it is advisable to prescribe all the general and specific elements of the organization of intracorporate control in companies with state participation.