Organizational and methodological aspects of improving the accounting system and internal control for the purposes of management of the operational activities of commercial enterprises

Abstract

Management of a commercial enterprise is carried out in conditions of rapid change and insufficiently predictable economic environment, and therefore the management system requires operational and versatile information support. The need to develop organizational and methodological principles of the accounting system and internal control becomes obvious, since basic information for managing the operational activities of a commercial enterprise is formed within these systems. The purpose of the article is to substantiate the appropriate directions for developing adaptive organizational and methodological principles of accounting and control systems, which would ensure the formation within the framework of these management tools of an array of more detailed information about the main objects of commercial activity.  Methods. The methodological basis of the study is based on the methods of comparative and regulatory analysis in the field of accounting regulation using an analytical approach to modern parameters of information for management purposes. The use of the logical-analytical method and some elements of empirical analysis made it possible to carry out a theoretical generalization and formulate directions for improving the organizational and methodological foundations of the accounting system and internal control. Results. The development of organizational and methodological principles of accounting and control is studied from the point of view of their expanded information functions in the management of enterprises of the industry, which ensures the appropriate level of detailing of accounting and control information on the sources of origin of operating income, the structure of expenses and the obtained financial results on the transactions of commodity turnover. Therefore, the proposals concern the expediency of opening sub-accounts and third-order accounts regarding the detailing in the accounting system of information on income and expenses from the sale of goods by forms of sales. The existing methodology for accounting for trade margins and discounts is critically assessed in the context of modern practice of selling goods and from the point of view of management information requests. It is advisable to reflect the recording in the accounting system of trade discounts provided to buyers on third-order sub-accounts. Conclusions. The materials of the article substantiate that due to the improved methodological arsenal it is possible to achieve a higher level of efficiency and detailing of accounting data and the effectiveness of internal control in the operational management system of trade enterprises. The practical significance of the research results lies in the formation of conceptual guidelines for improving accounting and control information, which will create opportunities for the management system in the operational mode to track revenue volumes, control the rationality and expediency of expenses and analyze the profitability of sales.