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Organization and Evaluation of the Effectiveness of Non-trade Transactions Internal Control System in Trade Networks

ФИО студента: Borisova Valeriya

Руководитель: Natalia Vladimirovna Maksimova

Кампус/факультет: Faculty of Economics

Программа: Finance (Master)

Год защиты: 2018

The purpose of the dissertation research is to create a methodology for assessing the effectiveness of internal control of non-commodity transactions that are characteristic of trade networks, its approbation by the example of JSC "TD" Perekrestok "with the subsequent development of recommendations for improving the control system in the field of non-traded operations. In the course of the research, the author set himself the task of studying the essence of internal control, its objectives, analyzing and grouping existing methods for estimating the JMC, and developing and applying a methodology that allows an objective assessment of the JMC of non-traded operations of trading networks. The result of the research is recommendations for improving the existing internal control system of Perekrestok AD. The object of the study is the existing methodologies for estimating the JMC, JSC "TD" Perekrestok ". The subject of the research is the business processes of the implementation of non-traded operations in JSC "TD" Perekrestok ", the activities of the VC service, the control and risks of non-traded operations. The scientific novelty and topicality of the work consist in the absence at the moment of a unified methodology for assessing the effectiveness of JMC. Practical significance is due to the opportunity to use the developed methodology in trade networks in practice, in particular, in JSC "TD" Perekrestok ".

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