Нові підходи до побудови внутрішнього контролю витрат м’ясопереробного підприємства

Abstract

Operation of meat processing enterprises in a competitive environment and an enhanced regime of resource conservation necessitates the establishment of a cost management system. A special place in this system is internal control, which is an important element of the functioning of the centers of responsibility of the meat processing enterprise and the source of necessary, objective and timely information for making managerial decisions. Existing approaches to the formation of a system for internal control of costs of meat processing enterprises require rethinking control not so much as a means of minimizing costs, but as a cost management tool. Therefore, the question of clarifying the content of the concepts of "responsibility" and "accountability" of the subjects of internal control costs, as an integral part of it, are of interest to theory and practice. It is proposed to consider the concept of "responsibility" and "accountability" in the context of the concept of "accountability", which fits the other specific content of these terms, combining responsibility, accountability and responsibilities for internal control of costs. The basis for the formation of managerial accountability is the clear division of duties and powers, which, at the same time, prevents the risk of avoiding the implementation of control procedures. Such an approach is most appropriate in the formation of a system of managerial accountability of subjects of internal control and its integration into the management system costs of centers of responsibility meat processing enterprise. A new perception of the concepts of "responsibility" and "reporting" of internal control of costs will ensure personalization of responsibility for the level of deviation of costs from established indicators and the adoption of necessary management decisions.