Internal control mechanism in agro-industrial production in Kazakhstan

The effectiveness of management in agricultural sector of economy largely depends on the effectiveness of management decisions.

The goal is to study the relationship between the linear and nonlinear internal control system (ICS) using the structure of the Committee (COSO) based on the model of agricultural enterprises of the Republic of Kazakhstan.

Methods – multiple linear regression test. The paradigm of this study is the officials from the head of the farm to the head of the unit.

Results – it has been established that linear and nonlinear relationships in the system control mechanism are characterized by multi-collinear, autocorrelation and heterocedastic testing, which will allow them to be adapted to the agricultural entities of the republic. The predictions were checked before the results of the multiple linear regression tests were obtained. It is shown that each economic entity has its own technological, economic and regional characteristics, which are reflected in the specifics of internal supervision. The authors note that any of its methods represents a template that requires specification, based on the specifics of the enterprise. Horizontal control involves accounting for costs, income and financial results based on developed plans (budgets) for the year with monthly data detailing. Vertical control is the analysis, regulation of expenses and income. The article defines organizational and methodological approaches to the creation and effective functioning of internal control systems in business entities in agricultural sector. To monitor its effective performance, standardization and documentation of procedures is necessary.

Conclusions – the continuous monitoring system allows providing information and analytical support for situational approaches to managing an agricultural enterprise, integrating calculation, analysis, control and planning into a single self-regulatory mechanism, minimizing possible operational and financial risks.

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