Use of analytical procedures by internal control system in construction

Abstract

The most important procedure of system of internal control in construction branch - the accounting of expenses and the income on the corresponding stages of the performed works (business cycles). For check of compliance to the project of production of construction works regular internal control at all stages of construction will be organized. The account on the allocated business cycles allows to form the indicators characterizing a contribution of separate divisions and managers to the general result of the construction organization. The essence of application of procedure of the account for business cycles is that besides the purposes of construction company there are still purposes of separate divisions. The last completely have to answer the general purpose of all economic subject. Therefore, the part of indicators is formed for application of adoption of administrative decisions at the level of separate divisions, and other part - the management of all construction organization, allows registration information is distributed on business cycles for adoption of the relevant administrative decisions.