Krainova V.V.Federal State Educational Institution of Higher Professional Education "Volga State Academy of Water Transport", Nizhny Novgorod kvv-nnov@mail.ru
Topic/theme. Under the conditions laid down in the law on accounting 01.01.2013 requirements of internal control by all entities, increases the need to build organizations in inland waterway transport (hereinafter- OVVT) effective internal control system (hereinafter - ICS). The subject of this research is the organization of internal control in industry organizations. Goals/objectives. The purpose of this paper is to study trends in the development of internal control in accordance with their OVVT industry specifics. Methodology. Methodological basis of the study served as the methods of scientific knowledge of reality, the methods of individual disciplines. Results. The results of the author's research are as follows: 1. industry revealed features that need to be considered in the organization of internal control: low-profit activities and high competition in the industry; the variety of activities and the seasonal nature of the work of water transport; dependence of traffic from natural and geographical factors, the state of inland waterways and hydraulic structures; legal requirement organizing control of ship operations; large proportion of the cost of transportation costs of maintaining the fleet. 2. In accordance with the identified characteristics of the industry The main directions of development of CRS, such as the orientation of the internal control for the implementation of strategic objectives and its organization in the context of business processes; improvement of budgetary control; building a system of risk-based internal controls, further improvement of the internal control the costs of maintaining the fleet.The practical significance of the author's study is that the industry presented recommendations on internal control can be widely used in the activity OVVT for the implementation of strategic goals and objectives on the basis of the information base, formed in the JMC. Recommendations contained in the study may serve as a basis for standardization of internal control OVVT. The scope of the results. Presented in the article results of the study will be useful for a wide range of readers: scientists, bachelors, masters, graduate students, teachers, as well as for employees of organizations of water transport - accountants, analysts, accountants and auditors. Conclusions/significance. Based on the research conclusions on the priority areas of internal control OVVT given their industry specifics. The practical significance of the author's study is that the recommended guidelines for internal control can be widely used in OVVT activities for the implementation of strategic goals and objectives on the basis of the information base, formed in the CRS. The recommendations contained in the study can serve as a basis for standardization of internal control OVVT.
Keywords: internal control system, industry characteristics, cost control, responsibility centers, budget control, risk-based control, inland waterway transport.
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