Methodology for the formation of a risk-oriented internal control system for agricultural organizations in the novosibirsk region

Issue № 6, 2021, article № 5, pages 34-48

Section: Economic mechanism of managing

Language: Russian

Original language title: МЕТОДИКА ФОРМИРОВАНИЯ РИСК-ОРИЕНТИРОВАННОЙ СИСТЕМЫ ВНУТРЕННЕГО КОНТРОЛЯ ДЛЯ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ НОВОСИБИРСКОЙ ОБЛАСТИ

Keywords: INTERNAL CONTROL SYSTEM, AGRICULTURAL ORGANIZATIONS, RISK-ORIENTED SYSTEM

Abstract: The development of agricultural organizations in the Novosibirsk region, despite a number of positive trends in crop and livestock production, is characterized by a decrease in the efficiency of activities. With an improvement in quality indicators, a decrease in the efficiency of agricultural production may be associated with problems of financial management and the activities of the organization as a whole. Internal control is one of the most important management functions of an economic entity, and its weak organization can have a negative impact on all aspects of the organization's functioning. To study the state of the internal control system, agricultural organizations specializing in the production of poultry products and organizations specializing in the production of grain, milk and meat were selected. The reason for choosing these organizations for the study was the opportunity to analyze the features of the formation of the internal control system, taking into account the size and specialization of the organization. The studied organizations have management problems that hinder development, reduce the efficiency of sales, financial and other aspects of activities, which predetermined the construction of a risk-oriented system that would improve the efficiency of internal control. The aim of the study is to develop directions for improving the internal control system in agricultural organizations. The article discusses the theoretical foundations of the formation of an internal control system in agricultural organizations and presents a set of its elements, reflecting the specifics of functioning. The current practice of forming an internal control system in agricultural organizations of the Novosibirsk region is assessed. The problems of functioning of the internal control system in agricultural organizations are revealed and the directions of their solution are determined. A methodology for the formation of a risk-oriented internal control system for agricultural organizations has been developed.

Authors: Agafonova Olga Vitalevna, Davydova Elena IUrevna, Luzenkova Anna Aleksandrovna