Introduction. At the current stage of development, the internal control system plays an important role in ensuring the effective functioning and implementation of users’ needs for information in order to make informed management decisions regarding the cost of crop production. In recent years, many scientific works have been devoted to the development of internal control at agricultural enterprises, including taking into account the adaptation of foreign experience of countries such as the USA, Japan, Germany, Poland, and Canada into domestic practice. In turn, this determines the relevance of the study of the integrated COSO-ERM model with the aim of its implementation at agricultural enterprises of Ukraine.The purpose – characterize and adapt the integrated concept of COSO-ERM internal control to the domestic practice of enterprises.Methods (methodology). The theoretical and methodological basis of scientific research is analysis, synthesis, induction, deduction, analogy, abstraction, concretization, comparison, monographic, systematic and logical methods.The results. Approaches to the organization of the system of internal control of the cost of production of crop production were studied, taking into account the principles of building its structure according to the integrated COSO-ERM model of internal control. The foreign experience of conducting internal control of the cost of crop production was adapted to the domestic practice of enterprises. Control measures have been developed to prevent or reduce agricultural production risks affecting production costs.Prospects. In the future, it is advisable to more thoroughly cover the methodology and organization of internal control of production activities of agricultural enterprises in Ukraine and in foreign countries that have positive experience.
In Ukraine the Labor Code (adopted in 1971) is currently in force, the content of which does not comply with the social and political requirements of the country as well as the international cooperation directions. Subsequently, 95 clarifications, additions and amendments have been made and Labor Code Draft has been developed. The article is devoted to applying control techniques, whose implementation is based on the Labor Code Draft innovations in line with scientifically developed and proven in practice, approaches to national and international standards. In the course of the study, two groups of methodological techniques (both generally scientific and own) have been proposed, with relevant examples of remuneration. The composition of methodological techniques is determined by generally scientific methods, such as analysis and synthesis, induction and deduction, analogy and modeling, abstraction and concretization, systems analysis, functional cost analysis. Own-organoleptic technique (inventory, control measurements of work performed, sample and continuous observations, technological and chemical‒technological control, examinations, official investigation, experiment); computational–analytical technique (economic analysis, statistical calculations, economic‒mathematical methods), documentary technique (information modeling, document research, in–house inspections, normative and legal regulation), generalization and implementation of control outcomes (documentation of intermediate control outcomes, analytical grouping, investigative and legal justification, systematic grouping, decision-making and control over their implementation) have been studied. Both characteristics and application of the control methodological techniques in line with the labor legislation innovations are illustrated by statistical figures of financial and economic activities in Ukraine, in particular the composition of the Labor Code Draft; innovations of the labor legislation draft, the unemployment rate in Ukraine over the last four years; types of employment contracts; advantages and disadvantages of remote work, etc. The application of the whole range of techniques for controlling wages should be used due to the Labor Code adoption, which is extremely important to provide its effectiveness, as their rational combination contributes to the reliable calculation, maintenance and payment of wages, increasing welfare as each employee, the enterprise and the country in general.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.