science-review.ru
Scientific journal
Научное обозрение. Экономические науки
ISSN 2500-3410
ПИ №ФС77-57503
ISSN 2500-3410
ПИ №ФС77-57503
CARRYING OUT INTERNAL CONTROL ON THE CENTERS OF RESPONSIBILITY OF NIU IN STRUCTURE OF MANAGEMENT ACCOUNTING
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For the purpose of introduction of system of management accounting at the national research university (NRU) it is offered to hold events for internal control of existing material and information streams. The main objective of carrying out internal control consists in check of reliability of information on material resources, including non-financial, at all levels of the account in NIU, and also in check of functioning of information resources, an electronic and different way of data transmission and determination of reliability. For carrying out successful control of material and information streams it is offered to issue streams in movement schemes. Joint consideration of the scheme of streams allows to judge quality of ensuring management accounting by indicators of activity of NIU and information streams of movement of data between centers responsibility. This procedure is necessary within carrying out integration process of rapprochement of management accounting and information resources, for receiving information and analytical system of management accounting. Carrying out internal control will exclude influence of negative factors of maintaining the account, movement of material streams in perspective system of budgeting and will reveal shortcomings of existing information resources. Thus the subsequent actions on introduction of budgeting will be provided with effective structure of interaction of the centers of responsibility and the reliable tool as the NIU information resource.