Control aspects of managing the company’s own capital

Abstract

For effective management of equity, which is one of the main sources of formation of resources, and making management decisions, it is necessary to provide information to the management of the economic entity. One of the tools of information support of the equity management system is internal control. The purpose of the research consists in development of internal control of the equity capital at the expense of improvement of methodical provision of control procedures. In the course of research working documents of internal control have been developed that allow: control the timeliness, efficiency and effectiveness of control procedures; systematize the results of control measures and accurately formulate conclusions and recommendations by results of constituent documents inspection; systematize violations found during internal control of formation, structure, composition and size of authorized capital that allow to eliminate them promptly and formulate general recommendations on The working documents of the internal control developed within the research allow to improve methodological support of the internal control, to receive timely and reliable information, which allows to supervise promptly the changes of the equity capital