Internal control as a model of capital enterprises circulation.

Abstract

In the present circumstances it is necessary to research and improve accounting and control procedures for the capital circulation. Effective activity of economic entities in Ukraine requires management of financial resources, including company capital, which should provide the basis for stable development of the enterprise and its permanent growth in the market. In the system of internal control enterprise activity it is necessary to pay more attention to the development of internal control subsystem of capital circulation. Due to the self-elaboration of management decisions taking by the entities in the market, every enterprise should generate optimal own equity structure, effectively manage it, making control of its formation and use to ensure its success in a competitive environment. Improper management of formation, movement and capital reproduction prevents the completeness of management process. It leads by having problems in the ensuring of the contents increasing of invested capital into production, monitoring the compliance of the manufactured products qualitative parameters. The improvement internal control system of capital circulation in the enterprise will improve the efficiency of the whole management process of its activity. A result of research defined the aim and tasks of internal control capital circulation and control phases. Determined the aim of the internal control of capital circulation is a conformity assessment of its stages to the set parameters of efficiency, consistency with the objectives of the enterprise activity. Proposed a scheme of internal control of the enterprise capital circulation.