Agricultural and Resource Economics (Jun 2018)

Documentary support of internal control of land resources

  • Tetiana Yurchenko

Journal volume & issue
Vol. 4, no. 2
pp. 144 – 164


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Purpose. The purpose of this paper is to investigate, critically assess the state of documentary support of internal control of land resources and develop proposals for its improvement. Methodology / approach. The methodology of the research is based on the general scientific methods of cognition and the system approach, which made it possible to carry out the complex solution to the tasks set for the documentary support of internal control of land resources. In the process of research, general scientific methods and a specific method – modeling were used in the development of proposals for the improvement of documentary registration. Results. The article substantiates that in order to the internal control of the enterprise to fulfill its tasks, first of all provided the management of the enterprise with timely, relevant, reliable information about a supervisory object, it is necessary to pay attention to the organization of the order of forming the grounds for expression opinion about the actual state of the object of verification by internal controller. Such grounds are documented information obtained both during all process of realization internal control and generalized on the basis of its results. In the course of the research, the main problems of documentary provision of the internal control of land resources were identified. In order to eliminate the established problems, it has been developed proposals on the content and form of documents that can be used for registration of information are developed: necessary for organization of the process of conducting of internal control of land resources; received during its implementation; obtained on the basis of the generalization of its results. Originality / scientific novelty. The scientific novelty of the obtained results consists in theoretical substantiation and practical solution of issues related to the improvement of documentary support of internal control of land resources in the system of management of agricultural enterprises, which ensures an increase in the efficiency of its implementation. Practical value / implications. The introduction of the proposed forms of documents will provide the development or improvement of documentation by enterprises that organize and control the land resources. Taking as a basis the documentary support offered by us, the enterprise first of all has the opportunity to shorten the time to develop the package of documents and to establish requirements for their content and form.