pdf AROUND ISSUE ON EXPENSESCONTROL BYRESPONSIBILITY CENTERS Популярные

Sargsyan Margarita Nerses,

an applicant of the Chair of Managerial Accounting and Auditing of the ASUE

Yerevan, Armenia

The scales and peculiarities of the internal control system, as well as the degree of its formation should correspond to the sizes of economic entity and the peculiarities of its activities. There are numerous internal control issues in the RA processing organizations, which differ with the degree of hierarchy, subject and object of control, form of activities, etc. This diversity of control issues is based on the purpose, strategy and tactics of the activities of the organization, as well as proceeds from the demand of their some managerial activities. That’s why control should start with the introduction and deep perception of the purpose of management, which forms the core principles and standards system that will determine the strategic direction of the activities of the organization on all the levels of its management.