Subject. This article considers on-farm reserves as an effective tool for improving the performance of economic entities, helping look for additional opportunities to achieve their goals in conditions of insufficient resources and investments in the development of production processes. Objectives. The article aims to describe the importance of internal reserves in the activities of companies and develop a way to most effectively identify and implement them using internal control. Methods. For the study, we used the methods of modeling, induction, deduction, and logical analysis. Results. The article offers an author-developed definition of the term On-Farm Reserve, as well as a set of internal control tools, which is a set of pairs of control procedures aimed at identifying a potential reserve and assessing its effectiveness. Relevance. The practical significance of the study lies in the proposed tools, namely a set of control procedures that help minimize the risks of failure to achieve the goals of an economic entity as a result of the use of inefficient savings. The results of the article can be used for the organization of internal control of companies, as well as for further scientific developments and practical application.
Keywords: on-farm reserves, business process, control procedure, internal control, risk
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