Роль інформаційно-аналітичного забезпечення внутрішнього контролю в підвищенні ефективності управління підприємством

Abstract

Subject of study. Scientific-theoretical and organizational-methodical aspects of information-analytical support for information and analytical support of internal control in the enterprise management system. The aim of the study. Development of scientific and methodical approaches of information and analytical support of internal control in the enterprise management system. According to the goal, the following tasks were set: - to highlight the theoretical aspects of the internal control of a commercial organization and the main stages of its organization in modern economic conditions; - generalize the practical experience of forming a comprehensive system of internal control in the enterprise management system; - to define concepts and characteristics of informational and analytical activity; determine the main tasks and types of information and analytical support for internal control in the enterprise management system. Research methods. During the study, methods were used: abstract-logical, structural-functional methods; methods of analysis and synthesis, generalization method, situational approach; methodology of designing information systems, project analysis. Results of work. Research has shown that the need to improve the control and analytical system as an information provision for the adoption of effective managerial decisions should be based on a strategic approach, reinforcing their diagnostic and preventive functions, and subject to exceeding the effect of the use of information over costs. Scope of results. The obtained results can be used by the enterprise for the purpose of development of tools of informational and analytical control support in the enterprise management system.

Предмет дослідження. Науково-теоретичні та організаційно методичні аспекти інформаційно-аналітичного забезпечення інформаційно-аналітичного забезпечення внутрішнього контролю в системі управління підприємством.