Headings of the journal
"Economics and Management"

Annotation: The article proposes measures to improve inventories audit. It develops working documentation and regulations for inventories audit. An audit must be accompanied by mandatory documentation i.e. a presentation of the received customer’s (client’s) information in working audit documentation. The forms and content of the working documentation are provided by the rule (standard) of auditing. The main working documents of the audit include the following: plans and audit programs, descriptions of the procedures used by the firm and their results, customer’s (client’s) explanations and statements, copies including photocopies of customer’s (client’s) documents, description of the internal control system and organization of customer’s (client’s) accounting, analytical documents of the audit organization. Working documentation can be created by an auditor or received from a customer (client) or any other persons. The composition, number and content of documents included in the working documentation of the audit are determined by the audit form based on the work nature, type of audit report, the nature and complexity of customer’s financial and economic activities, the nature and condition of accounting organization and internal control of the customer (client) and the required level of guidance and control over the work of auditors when performing certain procedures. The auditor’s working documentation should be easily readable, complete, understandable and reflect the conditions of a specific audit or the issue investigated in the audit.

Annotation: The article deals with the competence approach in an industry company. With the competence approach, the norms and requirements for employees are formed, it determines the goals of the educational process and evaluates the educational results, and the already accumulated experience, knowledge, skills and abilities of employees are human capital that must be managed competently and with dignity. The implementation of the competence assessment system is presented as a complex and lengthy process, accompanied by a change in the corporate culture and thinking of managers and managers. However, the formation and application of the competence model will allow the industry company to use the human resources potential most effectively. The competencies that are presented in the reference profile by level are described, and based on the competencies and the compiled reference profile, a reference competence card was developed for the position of ticket office cashier, which can provide the company with a stable competitive advantage in the market.

Annotation: The article presents the main approaches to the information support of marketing solutions from the point of view of the regional aspect, and in particular the formation of the image of the region. Special attention in this article is paid to the problems of formation and use of integrated marketing information systems. The article analyzes the main problems and directions of information support. The main approaches to the formation of decision support systems are characterized, and the directions of integration of information systems are investigated. The article considers the directions of integration of marketing information systems, considers the examples of practical application of decision support systems. The article describes the technology for assessing the main factors that affect the formation of the image of the region, and presents the technology for clustering target audiences. The procedure of cluster analysis is described. The interpretation of the results of the analysis allows us to draw conclusions about the most.

Annotation: During the audit of accounts payable, the auditor may need to evaluate the internal controls applied by the audited entity to determine the ongoing work to identify, timely repay and determine the reasons for writing off the organization’s accounts payable. In this regard, the assessment of the internal control of the audited entity for working with creditors is an important aspect of the audit of accounts payable and its write-off, in particular. The purpose is to present the format of a working document for testing the internal control tools of the audited entity for working with creditors. Results: The article presents the format of a working document for testing the internal control tools of the audited entity for working with creditors, which will allow the auditor to identify problematic areas in the internal control system for accounting for accounts payable of the audited entity.

Annotation: Cost accounting plays a crucial role in ensuring agricultural organization effectiveness, as it ultimately enables systematization and optimization of costs. The article presents the peculiarities of accounting costs organization in crop production as the basic agricultural industry specialization. The author highlights the main elements of the cost accounting organization as a system for managing costs. An accounting policy role has been defined in the cost accounting system and an accounting policy has been structured. The author presents a classification of factors determining peculiarities of cost accounting system organization and affecting individual elements of accounting policy. The basic cost structure in crop production is determined based on the assessment of the experience of agricultural organizations. The author considers the applied methods of cost accounting and presents the conditions that determine them. The article describes the mechanism to form individual elements of accounting policy as the basic internal regulatory document of accounting. The proposed algorithm is based on the author’s system of factors affecting the industry.