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ФІНАНСОВІ РЕЗУЛЬТАТИ ЯК ОБ’ЄКТ ВНУТРІШНЬОГО КОНТРОЛЮ // Financial results as an object of internal control

Author

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  • Шипіна, Світлана Борисівна

    (Державний інститут підготовки і перепідготовки кадрів промисловості)

Abstract

State of research in the sphere of control over financial results has been analyzed and expediency of solving problematic issues has been grounded as well as mechanism of performing internal control over business entities’ financial results has been suggested. Проаналізовано стан досліджень у сфері контролю фінансовихрезультатів та обґрунтовано доцільність вирішення проблемних питань, а також запропоновано механізм здійснення внутрішнього контролю фінансових результатів суб’єктів господарювання.

Suggested Citation

  • Шипіна, Світлана Борисівна, 2012. "ФІНАНСОВІ РЕЗУЛЬТАТИ ЯК ОБ’ЄКТ ВНУТРІШНЬОГО КОНТРОЛЮ // Financial results as an object of internal control," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 22(1).
  • Handle: RePEc:scn:000pbo:35612
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