https://vestnik.volbi.ru/


SECTORAL FEATURES OF ARRANGEMENT OF THE INTERNAL CONTROL SYSTEM IN PEASANT FARMS

Back to articles of current journal
PDF: Author(s): Khulkhachieva G. D.,
Number of journal: 1(50) Date: February 2020
Annotation:

The key to successful activity of peasant farming, regardless of its size, is the functioning of the internal control system in its various forms. In medium-sized peasant farms, it is possible to create an internal control service, in small forms of organization of peasant farms it is recommended to maintain the staff of internal auditor or use the outsourcing. In micro-level peasant farms, it is more advisable for the head to study all the necessary documentation for organizing internal control not only of credentials, but also of the production process as a whole. At the micro-peasant farms, many workers live in livestock farms, hay brigades. In this situation, the leader needs to control a clear distribution of responsibilities, compliance with the feeding, watering, lambing, calving, young animals at any time of the day, the creation of housing conditions, and the timely delivery of food. When organizing internal control by the head of the farm, it is easier to carry out stimulating and motivating measures for farm workers. Often such measures are the in-kind payment of part of the labor of young animals in livestock farming, hay, harvested at the cost of production. When young workers are paid, the employee has the right to free maintenance of his livestock on the farm. The traditional area of internal control in any organization, regardless of the scope and size of the enterprise, is accounting. The organization of accounting at the micro-farm peasant farm has its own characteristics and specific characteristics. Peasant farms related to small and micro enterprises can use simplified methods of accounting, except for organizations subject to mandatory audit. At the micro-farm peasant farms, many managers take responsibility for accounting themselves, thereby eliminating possible violations, negligence, embezzlement of financial and material resources.

Keywords:

peasant farm, internal control, risks, small enterprises, audit, risks, staff motivation, medium-sized enterprises.

For citation:

Khulkhachieva G. D. Sectoral features of arrangement of the internal control system in peasant farms. Business. Education. Law, 2020, no. 1, pp. 178–182. DOI: 10.25683/VOLBI.2020.50.124.