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Regional Economics: Theory and Practice
 

Classification of forms and types of internal control in the agricultural holdings

Vol. 10, Iss. 3, JANUARY 2012

Available online: 19 January 2012

Subject Heading: DEVELOPMENT OF AGRICULTURE

JEL Classification: 

Koba E.E. PhD in Economics, professor of department «Accounting and Audit», Korolev Institute of Management, Economy and Sociology
lotos46@mail.ru

In modern conditions of economic development and management of activity of agro-industrial holdings of the enterprise are compelled to give for the survival special attention to construction of effective system of internal control. Scale and features of system of internal control, and also degree of their formalization should correspond to the sizes of the economic subject and features of its activity. The classification of kinds of internal control, which allow to understand the essence of various forms and kinds of internal control in agro-industrial holdings is offered in the article.

Keywords: agro-industrial holding, internal control, classification of control, form of internal control

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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