BUSINESS INFORM №1-2016

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Section: Economics of Enterprise
UDC 640.43:65.012.7:657.47
Levina M. V.
Organization and Methods of Internal Control in Terms of Transaction Costs in the Enterprises of Hospitality Industry (p. 229 - 234)
The article is aimed at developing organizational-methodical foundations of internal control of transaction costs for enterprises of hospitality industry. Organization of internal control is defined as a system of interrelated means, techniques and methods that cover the entire range of control procedures. The article proposes the main elements of organization of the system for internal control of transaction costs at hospitality enterprise: development and approval of regulations on internal control department and job descriptions for the staff of the department; substantiation of the principles on which internal control of transaction costs should be based; determining the stages, information base and order of implementing control examinations, taking into account specific features of transaction costs; formulation of objectives and determining the examination methods; development of working documentation forms, execution of examination results; development of forms of reports on examination results; development of measures on elimination of the revealed deficiencies and irregularities in accounting, analysis and control of transaction costs. A methodical instrumentarium for internal control of transaction costs in enterprises of hospitality industry has been developed for the main stages of its implementation – organizational, methodical and efficient.
Keywords: internal control, transaction costs, control organization, methodical techniques of control, enterprises of hospitality industry
Fig.: 1. Tabl.: 1. Bibl.: 9.

Levina Maria V. – Candidate of Sciences (Economics), Associate Professor, Department of Economics and Business Technologies, National Aviation University (1 Lubomyra Husara Ave., Kyiv, 03680, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Levina, Maria V. (2016) “Organization and Methods of Internal Control in Terms of Transaction Costs in the Enterprises of Hospitality Industry.” Business Inform 1:229–234.

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