DEVELOPMENT OF METHODOLOGY OF INTERNAL ADMINISTRATIVE AUDIT OF PRODUCTION COSTS IN AGRICULTURAL ORGANIZATIONS

The article describes development of methodology of managerial audit of production costs in agricultural companies. It is determined that the audit of costs should be based on the principles of hierarchy of control, centers of formation of expenses, and centers of responsibility. It is revealed that one of the methods of internal audit of cost is the testing system of internal control of production costs. The methodology of the audit taking into account features of agricultural organization is developed. The model of internal audit of production costs in agriculture is proposed, which includes seven blocks located in a hierarchical sequence.

managerial audit, production costs, audit in agricultural production, levels of internal control, cost centers, cost elements, model of internal audit, technology and methods of control, system of analytical procedures, revealed violations in accounting.

Pavlova N. T., Sarunova M. P., Shonhurova V. E. Development of methodology of internal administrative audit of production costs in agricultural organizations // Business. Education. Law. Bulletin of Volgograd Business Institute. 2016. No. 4 (37). P. 169–175.