Year of Graduation
Evaluation and Improvement of Internal Control System of Production Costs
The thesis contains a comparative analysis of methods of evaluation of internal control system (ICS) which are presented in the regulatory legal regulation and in specialized literature. It is concluded that these methods need to be improved for future evaluation of the internal control system. The author's methodology is based on a qualitative assessment of ICS. It is considered in the method the importance of each component of the ICS when assessing the effectiveness of control system and involved the assessment of experts’ competence. The method has been successfully tested in the «Polymer Research Institute». The recommendations for improvement of analyzed ICS have been created based on the results of its assessment.