Internal Control of Enterprise Capital Turnover under the Integration Processes
The 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 existi...
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| Format: | Article |
| Language: | English |
| Published: |
Research Centre of Industrial Problems of Development of NAS of Ukraine
2014-02-01
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| Series: | Bìznes Inform |
| Subjects: | |
| Online Access: | http://www.business-inform.net/pdf/2014/2_0/271_276.pdf |
| _version_ | 1818989464834277376 |
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| author | Kaminska Tetiana H. |
| author_facet | Kaminska Tetiana H. |
| author_sort | Kaminska Tetiana H. |
| collection | DOAJ |
| description | The 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. |
| first_indexed | 2024-12-20T19:38:54Z |
| format | Article |
| id | doaj.art-e9ab2c07c8ad4a1f8df847ae94ab0d48 |
| institution | Directory Open Access Journal |
| issn | 2222-4459 |
| language | English |
| last_indexed | 2024-12-20T19:38:54Z |
| publishDate | 2014-02-01 |
| publisher | Research Centre of Industrial Problems of Development of NAS of Ukraine |
| record_format | Article |
| series | Bìznes Inform |
| spelling | doaj.art-e9ab2c07c8ad4a1f8df847ae94ab0d482022-12-21T19:28:35ZengResearch Centre of Industrial Problems of Development of NAS of UkraineBìznes Inform2222-44592014-02-012271276Internal Control of Enterprise Capital Turnover under the Integration ProcessesKaminska Tetiana H.0 National University of Life and Environmental Sciences of Ukraine The 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.http://www.business-inform.net/pdf/2014/2_0/271_276.pdfenterprise capitalintegration processescapital turnoverinternal control |
| spellingShingle | Kaminska Tetiana H. Internal Control of Enterprise Capital Turnover under the Integration Processes Bìznes Inform enterprise capital integration processes capital turnover internal control |
| title | Internal Control of Enterprise Capital Turnover under the Integration Processes |
| title_full | Internal Control of Enterprise Capital Turnover under the Integration Processes |
| title_fullStr | Internal Control of Enterprise Capital Turnover under the Integration Processes |
| title_full_unstemmed | Internal Control of Enterprise Capital Turnover under the Integration Processes |
| title_short | Internal Control of Enterprise Capital Turnover under the Integration Processes |
| title_sort | internal control of enterprise capital turnover under the integration processes |
| topic | enterprise capital integration processes capital turnover internal control |
| url | http://www.business-inform.net/pdf/2014/2_0/271_276.pdf |
| work_keys_str_mv | AT kaminskatetianah internalcontrolofenterprisecapitalturnoverundertheintegrationprocesses |