Organizational and methodological basis of implementation and improvement of internal economic control of accounts receivable for non-commodity transactions

  • Mikhail Kotsupatryi Kyiv National Economic University named after Vadym Hetman
  • Kateryna Pylypenko Poltava State Agrarian Academy
  • Mykola Kucherenko Pereiaslav-Khmelnytskyi Hryhorii Skovoroda State Pedagogical University
Keywords: internal economic control, control of accounts receivable, non-commodity transactions, inventory

Abstract

The subject of the study is the organizational and methodological aspects of accounting and internal economic control of accounts receivable for non-commodity transactions. The purpose of the article is to improve them regarding to the internal economic control. The results of the study are in establishing the features of accounts receivable for non-commodity transactions and their accounting. This allowed us to identify the main problems, functions, directions and tasks of their internal economic control. The main measures for its improvement at the organizational (comprehensive audits) and methodological level (based on factual and documentary inspections) with the involvement of property survey boards and auditing commissions are proposed. The content of stages and sections of control inspections final report is developed. Field of application of the results: enterprises, educational institutions training the specialists in accounting and taxation, analysis, control. Conclusions. The effectiveness of the final stage – the stage of generalization and implementation of control results – should ensure the analytical character of control data set in the previous stage. It means, first of all, the distribution of deviations of production costs by reasons of their occurrence, grouping and coding of irregularities detected by their scale and impact on the economic process, the systematic connection of deviations of production costs with the centres responsible for irregularities, reference to the document containing investigative and legal substantiation of the specific performers guilt. This approach allows the enterprises management to eliminate the irregularities effective and timely and to prevent them in the future.

Downloads

Download data is not yet available.

References

1. Panteleiev, V. P. (2009). Osnovy koordynatsii vnutrishnohospodarskoho kontroliu pidpryiemstv [Fundamentals of coordination of internal control of enterprises]. Visnyk Khmelnytskoho natsionalnoho universytetu, (1), 220-223.

2. Bahrii, K. L. (2012). Vnutrishnohospodarskyi kontrol materialnykh zapasiv v suchasnykh kryzovykh umovakh hospodariuvannia [Internal control of inventories in the current crisis of management]. Suchasni kryzovi yavyshcha v ekonomitsi i problemy oblikovoho, kontrolnoho i analitychnoho zabezpechennia upravlinnia pidpryiemstvom: materialy V Mizhnar. nauk.-prakt. konf. (25 travnia 2012 r). Lutsk: RVV Lutskoho natsionalnoho tekhnichnoho universytetu, s.16.

3. Hutsalenko, L. V., Kotsupatryi, M. M. & Marchuk, U. O. (2014). Vnutrishnohospodarskyi kontrol [Internal control]: navch. posib. Kyiv : «Tsentr uchbovoi literatury».

4. Marmul, L. O. & Novak, N. P. (2018). Problemy ta perspektyvy udoskonalennia obliku ta kontroliu vyrobnychykh zapasiv ahrarnykh pidpryiemstv na zasadakh avtomatyzatsii [Problems and prospects of improving the accounting and control of production stocks of agricultural enterprises on the basis of automation]. Teoriia ta metodolohiia obliku, opodatkuvannia, audytu ta analizu v systemi informatsiinoho zabezpechennia upravlinnia subiektamy hospodariuvannia: kolektyvna monohrafiia. Za red. d.e.n., prof. O. A. Sarapinoi; KhNTU. Kherson, Knyzhkove vydavnytstvo FOP Vyshemyrskyi V.S., 202-211.

5. Nepochatova, V. S. (2016). Vnutrishnii kontrol rozrakhunkiv z pokuptsiamy ta zamovnykamy [Internal control of settlements with buyers and customers]. Molodyi vchenyi, (3 (30)), 134-138.

6.Aranchii, V. I., Aranchii, D. S. & Ihnatenko, M. M. (2016). Derzhavne rehuliuvannia diialnosti pidpryiemstv z vyrobnytstva orhanichnoi produktsii ta kontrol za yii yakistiu [State regulation of the activities of enterprises for the production of organic products and control over its quality]. Naukovi pratsi Poltavskoi derzhavnoi ahrarnoi akademii, (2 (13)), 10-16.

7. Dobrovolska, O. V. (2010). Suchasna systema orhanizatsii kontroliu za debitorskoiu zaborhovanistiu pidpryiemstv [Modern system of organization of control over receivables of enterprises]. Visnyk Zaporizkoho natsionalnoho universytetu, (1), 5-11.

8. Ihnatenko, M. M. & Sarapina, O. A. (2018). Vplyv avtomatyzatsii obliku ta finansovoi zvitnosti na bezpeku pidpryiemstv [The effect of automation of accounting and financial statements on enterprises safety]. Ekonomichnyi visnyk universytetu - University Economic Bulletin, (38), 47-53.

9. Kucherenko, M. (2018). Metodychni zasady bukhhalterskoho obliku i kontroliu diialnosti silskohospodarskykh kooperatyviv ta yikh osoblyvosti [Methodological bases of accounting and control of agricultural cooperatives activities and their features]. Ekonomichnyi visnyk universytetu, (39), 22-29. https://doi.org/10.31470/2306-546X-2018-39-22-29

10. Skorobohatova, V. V. (2012). Metodyka vnutrishnoho kontroliu operatsii z debitorskoiu zaborhovanistiu yak skladovoiu zmishanykh aktyviv pidpryiemstva [Methods of internal control of receivables as a component of mixed assets of the enterprise]. Ekonomichni nauky. (4 (70)), 96-104.

11. Іgnatenko, N., Marmul, L., Levaieva, L. and Romaniuk, I. (2019). Identyfikatsiia silskohospodarskykh obsluhovuiuchykh kooperatyviv u sukupnosti form orhanizatsii diialnosti na seli [Identification of agricultural service cooperatives in the aggregate forms of organization of activities in rural areas]. Ahrosvit - Agrosvit. (17), 3-7.

12. Marmul, L. O., Ignatenko, M. M., Ushakov, D. S. & Kuchyn, S. P. (2019). Transformation of approaches to determine influence factors in the economic development models. International Journal of Economics & Business Administration, VII, 2, 290-301.

Author Biographies

Mikhail Kotsupatryi, Kyiv National Economic University named after Vadym Hetman

Candidate of Science (Economics), Professor, Professor Department of Accounting and Taxation

Kateryna Pylypenko, Poltava State Agrarian Academy

Doctor of Science (Economics), Associate Professor, Professor of the Department of Accounting and Economic Control

Mykola Kucherenko, Pereiaslav-Khmelnytskyi Hryhorii Skovoroda State Pedagogical University

Senior Lecturer of the Department of Finance, Accounting and Taxation

Published
2020-12-17
How to Cite
Kotsupatryi, M., Pylypenko, K., & Kucherenko, M. (2020). Organizational and methodological basis of implementation and improvement of internal economic control of accounts receivable for non-commodity transactions. University Economic Bulletin, (47), 75-81. https://doi.org/10.31470/2306-546X-2020-47-75-81
Section
Economy and Management

Most read articles by the same author(s)