Принципы связи систем внутреннего контроля и управленческого учета на предприятиях черной металлургии
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Опубликован:
ноя 26, 2020
Ключевые слова:
черная металлургия, управленческий учет, внутренний контроль, процессы управления, анализ
License:
Это произведение доступно по лицензии Creative Commons «Attribution-ShareAlike» («Атрибуция — На тех же условиях») 4.0 Всемирная
Это произведение доступно по лицензии Creative Commons «Attribution-ShareAlike» («Атрибуция — На тех же условиях») 4.0 Всемирная
Раздел
Статьи
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Аннотация
В статье анализируется роль черной металлургии в мире и в Республике Узбекистан, организация управленческого учета и внутреннего контроля в отрасли, а также существующие проблемы управленческого учета в черной металлургии. Также на основе теоретического анализа различных подходов ряд экономистов исходили из авторского подхода к системе внутреннего контроля в процессе управления, элементам внутреннего контроля, формам контроля и их составляющим.
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Как цитировать
Abdusalomova, N. (2020). Принципы связи систем внутреннего контроля и управленческого учета на предприятиях черной металлургии. Архив научных исследований, 1(2). извлечено от https://tsue.scienceweb.uz/index.php/archive/article/view/3662
Литература
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2. (2019). Resolution of the Uzbek SSR No. 4124 "On measures to further improve the activities of mining and metallurgical enterprises", dated 17.01.2019.
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4. Sokolov, Y. V., Butynets, F., Goretskaya, L. L., & Pankov, D. A. (2005). Bukhgalterskiy uchet v zarubezhnykh stranakh. uchebnik. (p.664). Moscow: Athlete; Prospekt.
5. Voronin, L. I. (1997). Budget and financial control and audit. Moscow: Finance and Statistics.
6. Paramonova, L. (2012). Typology and models of the organization of internal control of the economic entity. Resources. Information. Supply. Competition, № 2, 362–365.
7. Motherland, L. A., Kucherenko, O. V., & Zavadskaya, V. V. (2013). On the issue of internal control in the system of cost management. Bulletin of Omsk University. Economy series, No. 2, 189–192.
8. Drury, K. (2012). Management and production accounting: a textbook. Publisher: Unity-Dana.
9. Kucherov, A. V., & Korobkova, O. V. (2013). Improving the internal control system. Young scientist, №5, 329-332.
10. Kolesnikova, E. (2010). Formation of a control system in an agricultural production cooperative. Agricultural Economics of Russia, No. 9, 52–54.
11. Melnik, M. V., Panteleev, A. S., & Zvezdin, A. L. (2005). Audit and control. (p.520). Moscow: Publishing House FBK-PRESS.
12. Karzayeva, N. N. (2013). The system of internal control over accounting and preparation of financial statements. Accounting in agriculture, № 10, 65–77.
13. Dodge, R. (1992). A Quick Guide to Standards and Auditing Standards: Trans. from English; Preface S.A.Stukova. (p.240). Moscow: Finance and Statistics; UNITI. (Audit: theory and practice).
14. Pardaev, M. Q. (2001). Theoretical and methodological problems of economic analysis in the conditions of liberalization of economy. Dis iqt fan d-ri. S..
15. Ibragimov, A. K. (2002). Improvement of cost accounting, auditing and cost estimate of agricultural production. Dis.iqt. fan d-ri. Tashkent.
16.Uktamov H.F. Problems of Evaluation and Procuring Economic Security At Enterprises. Asian Journal of Technology & Management Research. Vol.10 – Issue: 01 [Jun-2020]. 123-129. http://globalimpactfactor.com/asian-journal-of-technology-management-reserach.
17. Khasanov, B. A. (2004). Improve management accounting and internal audit methodology. Dis.iqt. fan d-ri. Tashkent.
18. Akhmedjanov, K. B. (2016). Improve the internal audit methodology in business entities. Dis.iqt. fan d-ri. Tashkent.
Tursunov, B. O. (2017). Metody otsenki ekonomicheskoy nadezhnosti tekstil''nogo predpriyatiya v usloviyakh rynochnoy ekonomiki. V sbornike: Teoriya i praktika organizatsii promyshlennogo proizvodstva. Effektivnost' organizatsii i upravleniya promyshlennymi predpriyatiyami: problemy i puti resheniya Materialy Mezhdunarodnoy nauchno-prakticheskoy konferentsii. Voronezhskiy gosudarstvennyy tekhnicheskiy universitet. (p.139-144).
20. Ibragimov, I. U., & Tursunov, B. O. (2017). Enhancement the mechanism of analyzing of the methodological principles for the development and improvement of methods of assessment. Audit, № 4, 11-13.
21. Karimov, A. A. (2009). Main areas of accounting and audit improvement in corporate governance. Dis.iqt. fan.d-ri. Tashkent.
22.Tursunov, B. O. (2017). Osnovnye napravleniya podderzhki malogo biznesa v Uzbekistane i zarubezhnyy opyt razvitiya predprinimatel''stva. Audit, № 6, 34-38.
23. Tursunov, B. O. (2017). Perspektivy razvitiya tekstil''noy promyshlennosti v Uzbekistane. Menedzhment v Rossii i za rubezhom, № 4, 78-84.
24. (2019). Retrieved 2019, from https://www.worldsteel.org/media-centre/press-releases/2019/january-2019-crude-steel-production.html
2. (2019). Resolution of the Uzbek SSR No. 4124 "On measures to further improve the activities of mining and metallurgical enterprises", dated 17.01.2019.
3. (2018). The Resolution of the Cabinet of Ministers "On Measures to Improve the Order of Working with Parts, Non-Ferrous and Non-ferrous Metals," dated 06.06.2018.
4. Sokolov, Y. V., Butynets, F., Goretskaya, L. L., & Pankov, D. A. (2005). Bukhgalterskiy uchet v zarubezhnykh stranakh. uchebnik. (p.664). Moscow: Athlete; Prospekt.
5. Voronin, L. I. (1997). Budget and financial control and audit. Moscow: Finance and Statistics.
6. Paramonova, L. (2012). Typology and models of the organization of internal control of the economic entity. Resources. Information. Supply. Competition, № 2, 362–365.
7. Motherland, L. A., Kucherenko, O. V., & Zavadskaya, V. V. (2013). On the issue of internal control in the system of cost management. Bulletin of Omsk University. Economy series, No. 2, 189–192.
8. Drury, K. (2012). Management and production accounting: a textbook. Publisher: Unity-Dana.
9. Kucherov, A. V., & Korobkova, O. V. (2013). Improving the internal control system. Young scientist, №5, 329-332.
10. Kolesnikova, E. (2010). Formation of a control system in an agricultural production cooperative. Agricultural Economics of Russia, No. 9, 52–54.
11. Melnik, M. V., Panteleev, A. S., & Zvezdin, A. L. (2005). Audit and control. (p.520). Moscow: Publishing House FBK-PRESS.
12. Karzayeva, N. N. (2013). The system of internal control over accounting and preparation of financial statements. Accounting in agriculture, № 10, 65–77.
13. Dodge, R. (1992). A Quick Guide to Standards and Auditing Standards: Trans. from English; Preface S.A.Stukova. (p.240). Moscow: Finance and Statistics; UNITI. (Audit: theory and practice).
14. Pardaev, M. Q. (2001). Theoretical and methodological problems of economic analysis in the conditions of liberalization of economy. Dis iqt fan d-ri. S..
15. Ibragimov, A. K. (2002). Improvement of cost accounting, auditing and cost estimate of agricultural production. Dis.iqt. fan d-ri. Tashkent.
16.Uktamov H.F. Problems of Evaluation and Procuring Economic Security At Enterprises. Asian Journal of Technology & Management Research. Vol.10 – Issue: 01 [Jun-2020]. 123-129. http://globalimpactfactor.com/asian-journal-of-technology-management-reserach.
17. Khasanov, B. A. (2004). Improve management accounting and internal audit methodology. Dis.iqt. fan d-ri. Tashkent.
18. Akhmedjanov, K. B. (2016). Improve the internal audit methodology in business entities. Dis.iqt. fan d-ri. Tashkent.
Tursunov, B. O. (2017). Metody otsenki ekonomicheskoy nadezhnosti tekstil''nogo predpriyatiya v usloviyakh rynochnoy ekonomiki. V sbornike: Teoriya i praktika organizatsii promyshlennogo proizvodstva. Effektivnost' organizatsii i upravleniya promyshlennymi predpriyatiyami: problemy i puti resheniya Materialy Mezhdunarodnoy nauchno-prakticheskoy konferentsii. Voronezhskiy gosudarstvennyy tekhnicheskiy universitet. (p.139-144).
20. Ibragimov, I. U., & Tursunov, B. O. (2017). Enhancement the mechanism of analyzing of the methodological principles for the development and improvement of methods of assessment. Audit, № 4, 11-13.
21. Karimov, A. A. (2009). Main areas of accounting and audit improvement in corporate governance. Dis.iqt. fan.d-ri. Tashkent.
22.Tursunov, B. O. (2017). Osnovnye napravleniya podderzhki malogo biznesa v Uzbekistane i zarubezhnyy opyt razvitiya predprinimatel''stva. Audit, № 6, 34-38.
23. Tursunov, B. O. (2017). Perspektivy razvitiya tekstil''noy promyshlennosti v Uzbekistane. Menedzhment v Rossii i za rubezhom, № 4, 78-84.
24. (2019). Retrieved 2019, from https://www.worldsteel.org/media-centre/press-releases/2019/january-2019-crude-steel-production.html