MODEL OF INTERNAL CONTROL OF RIGHTNESS OF REGISTRATION REFLECTION OF OPERATIONS WITH WASTES

Abstract

Purpose consists of construction of model of internal control of rightness of reflection in the account of operations with wastes, what the necessity of the registration-informative providing will allow to form for the process of management by them with the purpose of observance of substantive provisions of circular economy and providing of receipt of economic, social and ecological effect. Methodology of research. In the process of research both scientific and specific methods of cognition were used. In-process used: methods of logic analysis, synthesis, induction and deduction (at clarification of economic essence of internal control), method of system study of economic processes (at development of practical recommendations in relation to the improvement of methodology of internal control of rightness of registration reflection of operations with wastes), abstractly-logical method (at generalization of theoretical positions, establishing causal connections and forming of conclusions and suggestions). Findings. The distinguishing features of the methodical stage of internal control of rightness of registration reflection of operations are set with wastes. The model of internal control of rightness of registration reflection of operations is worked out with wastes. In detail each is considered of the stages of internal control of rightness of registration reflection of operations with wastes. The necessity of application of methods of estimation of wastes is well- proven on a fair value, on a net realization cost and on the cost of the possible use. Meaningfulness of practical application of the worked out model of internal control of rightness of registration reflection of operations is reasonable from. Originality of construction of model of internal control of rightness of reflection in the account of operations with wastes, what the necessity of the registration-informative providing of management process will allow to form by them with the purpose of observance of substantive provisions of circular economy and providing of receipt of economic, social and ecological effect. Practical value consists of that the substantive provisions of this research in form practical recommendations can be used by checking during organization of internal control of rightness of reflection in the account of operations with wastes.