INTERNAL CONTROL WITHIN THE ANTI-CRISIS MANAGEMENT OF THE ENTERPRISE: METHODOLOGY, ORGANIZATION

Abstract

Development of a methodology for internal control in the anti-crisis management of the enterprise is based on a new paradigm and regulations about Ktorov approach. The basis of the organization of the control system is methodological and methodical support, which is implemented through the organizational model of control: proprietary capacity, efficiency, financial capacity and reserves to cover losses from risks. The use of special methods provides the organization of internal control for the priority tasks of crisis management. The proposed system of indicators for monitoring and assessment of the reserves of reproduction cost, and risk of loss of economic benefits, create a common information base for the evaluation of the results of operations of the company. Model estimates of reserves to cover losses from risks is based on the comparison of the carrying valuation of financial investments and their estimated cost, adjusted for the share of financial investments in the Charter capital of the other entity. For the budget reserve funds to cover losses from risks, developed the mechanism for the use of analytical information. Indicators of reserves determined in accordance with the objects of the risks. Methodological foundations reveal the components for monitoring the effectiveness of reserves, namely: monitoring execution of the budget reserve funds; control of the use of reserve funds; evaluation of the effectiveness of reserves. To implement the institutional control provisions revealed the order of preparation of the internal standard and reporting on risks. Justified procedures for monitoring execution of the budget reserve funds.