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International Accounting
 

Theoretical and methodical aspects of conducting of internal audit of charges on enterprises of water-carriage of Ukraine

Vol. 16, Iss. 22, JUNE 2013

Available online: 14 June 2013

Subject Heading: FOREIN EXPIRIENS

JEL Classification: 

Ostapenko Y.P. Assistant of the Department «Consideration, Analysis and Audit in APK», the Kiev National Economic University named after Vadima Get’mana, Ukraine
Kneu_Ost@i.ua

In the modern operating conditions of enterprises the problem of creation of the effective system of management acquired still greater actuality. In this connection the role of internal audit in acceptance of optimum administrative decisions increases constantly. In the article the purpose of internal audit of charges of basic activity of navigable companies is definite, the basic tasks of internal audit of charges on Freight transportations are selected. An object and object of internal audit of charges on the enterprises of water-carriage is definite. The possible variant of method of conducting of internal audit of charges is offered, each of the selected stages of conducting of internal audit of charges is grounded on transportation of loads on the enterprises of water-carriage.

Keywords: internal audit, charges, prime price, management, enterprises of water-carriage

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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