工业企业内部控制制度中的内部审计对企业创新发展的影响

Vira Chizh, Oleksiy Esmanov
{"title":"工业企业内部控制制度中的内部审计对企业创新发展的影响","authors":"Vira Chizh, Oleksiy Esmanov","doi":"10.32689/2523-4536/67-11","DOIUrl":null,"url":null,"abstract":"The article defines the essence of the internal environment as the basis of internal control in the enterprise. The balance and interaction between the elements of the internal environment leads to the creation of effective and profitable management of the entity. Defining the role of each element of the internal environment is tabulated by the authors. Each business entity has a methodological framework for analyzing its own internal environment, which is determined by its characteristics and the relevant groups of external and internal factors. As a result of the study conducted by the authors developed and proposed the optimal model of internal organization, which exists: the main reasons used in the modern place remain necessary (coordination of work of employees involved in the process of realization of goals, formation of long-term profitability, determination of optimal organizational structure taking into account the type of activity, efficient use of resources and technologies), goals (increasing the level of efficiency of the enterprise management tools), delays (identification of «critical points» in the operation of the enterprise, which become the basis for setting priorities in solving economic, technical, social problems), elements (goals of the organization, tasks, structure of the organization, system of technologies, personnel, culture of the organization, resources), symmetric method (Method of constructing a «tree» of goals (method of system analysis) and stage V of the need for economic systems (identification and clear formation of the ultimate goal, specifying the purpose of individual units, assessment of the level of quality and quantity of products, resource conservation, organizational and technical development of production, establishing a network of suppliers (customers), analysis of the growth of production and sales, market analysis, improving service and quality of service, improving the quality of life of employees, environmental protection, providing quantitative and qualitative assessment of unstructured and structured problems).","PeriodicalId":475836,"journal":{"name":"Naukovì pracì MAUP","volume":"9 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"INFLUENCE OF INTERNAL AUDIT IN THE INTERNAL CONTROL SYSTEM OF INDUSTRIAL ENTERPRISES ON THEIR INNOVATIVE DEVELOPMENT\",\"authors\":\"Vira Chizh, Oleksiy Esmanov\",\"doi\":\"10.32689/2523-4536/67-11\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The article defines the essence of the internal environment as the basis of internal control in the enterprise. The balance and interaction between the elements of the internal environment leads to the creation of effective and profitable management of the entity. Defining the role of each element of the internal environment is tabulated by the authors. Each business entity has a methodological framework for analyzing its own internal environment, which is determined by its characteristics and the relevant groups of external and internal factors. As a result of the study conducted by the authors developed and proposed the optimal model of internal organization, which exists: the main reasons used in the modern place remain necessary (coordination of work of employees involved in the process of realization of goals, formation of long-term profitability, determination of optimal organizational structure taking into account the type of activity, efficient use of resources and technologies), goals (increasing the level of efficiency of the enterprise management tools), delays (identification of «critical points» in the operation of the enterprise, which become the basis for setting priorities in solving economic, technical, social problems), elements (goals of the organization, tasks, structure of the organization, system of technologies, personnel, culture of the organization, resources), symmetric method (Method of constructing a «tree» of goals (method of system analysis) and stage V of the need for economic systems (identification and clear formation of the ultimate goal, specifying the purpose of individual units, assessment of the level of quality and quantity of products, resource conservation, organizational and technical development of production, establishing a network of suppliers (customers), analysis of the growth of production and sales, market analysis, improving service and quality of service, improving the quality of life of employees, environmental protection, providing quantitative and qualitative assessment of unstructured and structured problems).\",\"PeriodicalId\":475836,\"journal\":{\"name\":\"Naukovì pracì MAUP\",\"volume\":\"9 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-01-11\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Naukovì pracì MAUP\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.32689/2523-4536/67-11\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Naukovì pracì MAUP","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32689/2523-4536/67-11","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

本文对内部环境的本质进行了界定,认为内部环境是企业内部控制的基础。内部环境要素之间的平衡和相互作用导致了实体有效和盈利管理的创造。定义内部环境中每个元素的角色由作者制成表格。每个企业实体都有一个方法框架来分析自己的内部环境,这是由其特点和相关的外部和内部因素组决定的。通过研究,本文提出了企业内部组织的最优模型,该模型存在:在现代场所使用的主要原因仍然是必要的(协调参与目标实现过程的员工的工作,形成长期盈利能力,确定考虑到活动类型的最佳组织结构,有效利用资源和技术),目标(提高企业管理工具的效率水平),延迟(识别企业运营中的“关键点”,它们成为解决经济、技术和社会问题时确定优先次序的基础)、要素(组织目标、任务、组织结构、技术系统、人员、组织文化、资源)、对称方法(构建目标“树”的方法(系统分析方法)和经济系统需求的第五阶段(最终目标的识别和明确形成,指定单个单位的目的,评估产品的质量和数量水平,资源节约,生产的组织和技术发展,建立供应商(客户)网络,分析生产和销售的增长,市场分析,改善服务和服务质量,提高员工的生活质量,环境保护,提供非结构化和结构化问题的定量和定性评估)。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
INFLUENCE OF INTERNAL AUDIT IN THE INTERNAL CONTROL SYSTEM OF INDUSTRIAL ENTERPRISES ON THEIR INNOVATIVE DEVELOPMENT
The article defines the essence of the internal environment as the basis of internal control in the enterprise. The balance and interaction between the elements of the internal environment leads to the creation of effective and profitable management of the entity. Defining the role of each element of the internal environment is tabulated by the authors. Each business entity has a methodological framework for analyzing its own internal environment, which is determined by its characteristics and the relevant groups of external and internal factors. As a result of the study conducted by the authors developed and proposed the optimal model of internal organization, which exists: the main reasons used in the modern place remain necessary (coordination of work of employees involved in the process of realization of goals, formation of long-term profitability, determination of optimal organizational structure taking into account the type of activity, efficient use of resources and technologies), goals (increasing the level of efficiency of the enterprise management tools), delays (identification of «critical points» in the operation of the enterprise, which become the basis for setting priorities in solving economic, technical, social problems), elements (goals of the organization, tasks, structure of the organization, system of technologies, personnel, culture of the organization, resources), symmetric method (Method of constructing a «tree» of goals (method of system analysis) and stage V of the need for economic systems (identification and clear formation of the ultimate goal, specifying the purpose of individual units, assessment of the level of quality and quantity of products, resource conservation, organizational and technical development of production, establishing a network of suppliers (customers), analysis of the growth of production and sales, market analysis, improving service and quality of service, improving the quality of life of employees, environmental protection, providing quantitative and qualitative assessment of unstructured and structured problems).
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
期刊最新文献
АЛЬТЕРНАТИВНИЙ ЗАСІБ ПРАВОВОГО ЗАХИСТУ ПРАВ ЛЮДИНИ: МЕДІАЦІЯ ХАРАКТЕРИСТИКА СПОСОБІВ ВЧИНЕННЯ КРИМІНАЛЬНИХ ПРАВОПОРУШЕНЬ, ПОВ’ЯЗАНИХ З УХИЛЕННЯМ ВІД ВІЙСЬКОВОЇ СЛУЖБИ ВИЗНАЧЕННЯ ПОНЯТТЯ ЕКОЛОГІЧНОЇ БЕЗПЕКИ ПРИ ЕКОЦИДІ ПРЕВЕНТИВНА ГОСПОДАРСЬКО-ПРАВОВА ВІДПОВІДАЛЬНІСТЬ У ФОРМІ ЗАСТОСУВАННЯ АДМІНІСТРАТИВНО-ГОСПОДАРСЬКИХ САНКЦІЙ ШЛЯХОМ ОБМЕЖЕННЯ, АБО ЗУПИНЕННЯ ТА ПРИПИНЕННЯ ДІЯЛЬНОСТІ, ПОВ’ЯЗАНОЇ З ОБ’ЄКТАМИ ПІДВИЩЕНОЇ НЕБЕЗПЕКИ ЕКОНОМІЧНА ДИКТАТУРА У ПОВОЄННОМУ ВІДНОВЛЕННІ – ПЕРЕСТОРОГИ ТА РИЗИКИ
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1