from 01.01.1999 until now
Ulyanovsk, Russian Federation
student
The relevance of the topic of research is due to the fact that during the functioning of the internal control system, an economic entity has a number of difficulties, and the process of implementing control itself is fraught with a lot of difficulties. The implementation of inventory control is a requirement of regulatory legislation, and as practice shows, the effectiveness of its implementation is far from always possible. According to the authors, internal control and inventory are inextricably linked concepts. The relevance of their use is due to the fact that inventory does not act simply as a formal procedure, but as a key tool for implementing the control function of management. In the course of the study, the authors proved that the annual inventory is a tool for strategic control and reliability of reporting, a sudden inventory provides operational control of the financial and economic activities of the enterprise and the prevention of abuse.
internal control, inventory, inventory control, surprise inventory, planned inventory, financial discipline, control procedures, theft
1. Federal'nyy zakon "Ob auditorskoy deyatel'nosti" ot 30.12.2008 № 307-FZ (red. ot 26.12.2024g. № 481-FZ) [Elektronnyy resurs] //Spravochno-pravovaya sistema «Konsul'tantPlyus». Rezhim dostupa: http://www.consultant.ru/.
2. Federal'nyy zakon ot 06.12.2011 № 402-FZ (red. ot 15.12.2025g. № 471-FZ) «O buhgalterskom uchete» [Elektronnyy resurs] //Spravochno-pravovaya sistema «Konsul'tantPlyus». Rezhim dostupa: http://www.consultant.ru/.
3. Prikaz Minfina Rossii ot 13.01.2023 N 4n "Ob utverzhdenii Federal'nogo standarta buhgalterskogo ucheta FSBU 28/2023 "Inventarizaciya" (Zaregistrirovano v Minyuste Rossii 05.04.2023 № 72888) [Elektronnyy resurs] //Spravochno-pravovaya sistema «Konsul'tantPlyus». Rezhim dostupa: http://www.consultant.ru/.
4. Ermishina O. F. Vnutrenniy kontrol' v sisteme upravleniya: organizaciya i metody ego provedeniya / O. F. Ermishina, A. S. Larina, A.D. Grishkina // Zhurnal monetarnoy ekonomiki i menedzhmenta. – 2025. – № 6. – S. 110-115.
5. Ermishina O.F., Kozlova A.F., Chekushkina A.N. Vnutrenniy kontrol' hozyaystvuyuschego sub'ekta: sovremennye akcenty primeneniya i upravleniya/ O.F. Ermishina, A.F.Kozlova, A.N. Chekushkina//Zhurnal monetarnoy ekonomiki i menedzhmenta. – 2025. – № 8. – S. 105-111.
