The Organizational Principles of the Control over Settlements in Electronic Commerce

Abstract

The purpose of the article is to improve the organization of the control over settlements in e-commerce by developing an organizational and information model. Being a promising and quite attractive form of doing business, e-commerce is characterized by specific risks: errors in the operation of the applied software, illegal withdrawal of funds, copyright infringement, leakage of corporate information, cybercrime and fraud with financial transactions, violation of personal data protection and their use for personal purposes, etc., which has an impact on the organization of control over settlements in this sphere. It is identified that the improvement of the organizational principles of control over settlements in e-commerce will contribute to a better control measure and will positively affect the overall efficiency of the system of management of an e-commerce entity. As result of the study, an organizational and information model is developed and substantiated, which takes into account the peculiarities of this sphere of economic activity and consists of six blocks: the purpose and objectives of control over settlements in e-commerce; objects and subjects of control over settlements in e-commerce; system of economic indicators of control over settlements in e-commerce; information base of control over settlements in e-commerce; methodical methods of processing primary (incoming) information of control over settlements in e-commerce; methodical methods of generalization and implementation of the results of control over settlements in e-commerce. The use of the presented development will contribute to better preparation of the control measure, optimization of control over both the time and cost parameters. Prospects for further research in this area may be the development of a risk-oriented methodology of control in e-commerce.

Keywords

• e-commerce
• organization of control over settlements