The Theoretical and Methodological Foundations of the Internal Control System and Their Relationship with the Management of Production Organizations

The presence of an internal control system for each organization creates prerequisites for improving its activities. When organizing effective internal control, it is necessary to pay attention to the sectoral characteristics of organizations, their volumes, technological sophistication, etc. The internal control system is connected to all the links operating in the organization and has its role in all stages of its activities. It leads to consolidated work and optimal performance. Manufacturing organizations have specific features and risks inherent in their activities, related to the organization of production, technologies used, supply process, changes in the market, and the limitation of financial and other necessary resources. In the current rapidly changing economic environment, the prerequisites for the optimal operation of manufacturing organizations are both external economic factors and the presence of an internal management and control system. In this area, there are both theoretical approaches that require research, as well as a study of the application of best practices, which is the purpose of the article. The relevance of the topic is due to the need to strengthen the control culture of manufacturing organizations and identify the problems associated with it.