DOI: 10.18413/2409-1634-2023-9-1-0-7


The article discusses the system of principles and tools of internal control used by the enterprise of the agro-industrial complex in building an effective business model of its functioning. The author's interpretation of the term "internal control" in the application to the financial and economic activities of the agro-industrial complex enterprise is given. A mechanism for implementing in-house control at APK enterprises is proposed, as well as a matrix form of a report on the implementation of in-house control procedures, which will allow at each stage of the production process of an agricultural product to identify and adjust, through management influences, the value of a positive (negative) deviation in the consumption of various kinds of resources in order to increase the efficiency of the functioning of the business entity. During the analysis of the data obtained from the production and sale of agro-industrial products, the most problematic areas of expenditure of the enterprise's resources were identified. It has been proven that the use of a set of tools and methods of in-house analysis and control in their constant and close interaction and correlation will allow APK enterprises to: increase efficiency of information flows circulating inside the enterprise, improve interaction between structural units and employees of the agro-industrial complex organization, reduce the time for making management decisions, reduce the labor intensity of operations, reduce the amount of reserves, work in progress and resource requirements, optimize the use of production capacities, optimize the consumption of financial, material, personnel and land resources of the enterprise.

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