Methodical bases of implementation of operational control in industrial enterprises.

Olga Starenka
Lecturer of Accounting and Auditing Department, Odessa National Economic University, Ukraine, e-mail:starenkajaolja@rambler.ru, ORCID ID:http://orcid.org/0000-0003-4098-9872

Cite this article:

Starenka, O. (2018). Methodical bases of implementation of operational control in industrial enterprises. Ed. M. Zveryakov (ed.-in-ch.) and others [Metodychni osnovy zdiisnennia operatyvnoho kontroliu na promyslovykh pidpryiemstvakh; za red.: M. I. Zveriakova (gol. red.) ta in.], Socio-economic research bullttin; Visnik socialno-ekonomicnih doslidzen (ISSN 2313-4569), Odessa National Economic University, Odessa, No. 1 (65), pp. 175‒185.

Abstract

The article considers organizational and methodological approaches to the formation of the internal control system, including operational control at industrial enterprises. The features of operational control are revealed, its main features are formulated, which distinguish it among other types of control. It is determined that the operational control system should be flexible. If the external and internal conditions of functioning of the enterprise change, it must adapt quickly to the fulfillment of new tasks. The main elements of the operational control system are specified and their essence is determined. The system of internal control, including operational control at industrial enterprises, is analyzed and the main reasons for its lack in many of them are revealed. It is proposed to develop a mechanism for the implementation of operational control, to identify executors, to approve regulatory support, in which their duties, tasks and responsibilities should be described. It is substantiated that the effectiveness of the internal control system, including the operational one, is related to the degree to which it is subject to the internal regulations and the methodology of its implementation.

Keywords

control; internal control; operational control; industrial enterprise; internal control system; elements of the internal control system; regulatory support.

JEL classification: М420; DOI: https://doi.org/10.33987/vsed.1(65).2018.175-185

UD classification: 657.633

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