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International Accounting
 

Development of concept of internal control

Vol. 16, Iss. 15, APRIL 2013

Available online: 22 April 2013

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification: 

Kogdenko V.G. Doctor of Economic Sciences, Head of Department "Financial Management", the National Research Nuclear University "Moscow Engineering Physics Institute"
kogdenko7@mail.ru

The characteristic of four types of internal control is presented: internal strategic control, internal administrative control, internal accounting control, and internal legal control. Basis of internal strategic control of the created company by fundamental cost is considered. As the main indicators of internal administrative control financial and non-financial factors (drivers) of fundamental cost are considered.

Keywords: internal strategic control, internal administrative control, internal accounting control, internal legal control, cost, business, factor

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

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