{"id":7193,"date":"2021-06-10T15:37:49","date_gmt":"2021-06-10T12:37:49","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=7193"},"modified":"2022-04-15T11:08:43","modified_gmt":"2022-04-15T08:08:43","slug":"vnutrishnij-kontrol-metodychni-pidho","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=7193","title":{"rendered":"\u0412\u043d\u0443\u0442\u0440\u0456\u0448\u043d\u0456\u0439 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c: \u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0456 \u043f\u0456\u0434\u0445\u043e\u0434\u0438 \u0432 \u0442\u0443\u0440\u0438\u0437\u043c\u0456"},"content":{"rendered":"

<\/p>\n

\u0412\u041d\u0423\u0422\u0420\u0406\u0428\u041d\u0406\u0419 \u041a\u041e\u041d\u0422\u0420\u041e\u041b\u042c: \u041c\u0415\u0422\u041e\u0414\u0418\u0427\u041d\u0406 \u041f\u0406\u0414\u0425\u041e\u0414\u0418 \u0412 \u0422\u0423\u0420\u0418\u0417\u041c\u0406<\/p>\n

INTERNAL CONTROL: METHODOLOGICAL APPROACHES IN TOURISM<\/p>\n

\"\"<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 160-165. \u041d\u043e\u043c\u0435\u0440: \u21162, 202<\/strong>1 (2<\/strong>92)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u041f\u0415\u0422\u0420\u0415\u041d\u041a\u041e \u041d. \u0406.
\nORCID ID: 0000-0001-9583-6350
\ne-mail: natapni@ukr.net
\n\u0412\u0456\u0434\u043e\u043a\u0440\u0435\u043c\u043b\u0435\u043d\u0438\u0439 \u043f\u0456\u0434\u0440\u043e\u0437\u0434\u0456\u043b \u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443 \u0431\u0456\u043e\u0440\u0435\u0441\u0443\u0440\u0441\u0456\u0432 \u0456 \u043f\u0440\u0438\u0440\u043e\u0434\u043e\u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0423\u043a\u0440\u0430\u0457\u043d\u0438
\n\u201c\u0411\u0435\u0440\u0435\u0436\u0430\u043d\u0441\u044c\u043a\u0438\u0439 \u0430\u0433\u0440\u043e\u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u201d
\n\u041b\u0415\u0412\u0427\u0415\u041d\u041a\u041e \u041e. \u0424.
\nORCID ID: 0000-0002-3871-0564
\ne-mail: levchenko.of@ukr.net
\n\u041c\u0410\u0413\u041d\u0423\u0428\u0415\u0412\u0421\u042c\u041a\u0410 \u0422. \u041c.
\ne-mail: magnushevskaja@ukr.net
\nORCID ID: 0000-0002-5915-3058
\n\u0414\u041c\u0423\u0425\u041e\u0412\u0421\u042c\u041a\u0410 \u041e. \u041c.
\ne-mail: dmyhovskaoksanaa@ukr.net
\nORCID ID: 0000-0002-1295-2813
\n\u0416\u0438\u0442\u043e\u043c\u0438\u0440\u0441\u044c\u043a\u0438\u0439 \u0430\u0433\u0440\u043e\u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u043a\u043e\u043b\u0435\u0434\u0436<\/p>\n

NATALYA PETRENKO
\nSeparated Subdivision of NULES of Ukraine “Berezhany Agrotechnical College”
\nOKSANA LEVCHENKO,
\nTATIANA MAGNUSHEVSKAYA,
\nOKSANA DMUKHOVSKA
\nZhytomyr Agrotechnical College<\/p>\n

DOI<\/strong>:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2021-292-2-26<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received :<\/strong> 15.04.2021
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 01.06.2021<\/p>\n

\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n

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\n\u0417\u0430\u043f\u0440\u043e\u043f\u043e\u043d\u043e\u0432\u0430\u043d\u0430 \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0430 \u0434\u043e\u0437\u0432\u043e\u043b\u044f\u0454 \u043b\u043e\u0433\u0456\u0447\u043d\u043e \u043f\u043e\u0435\u0442\u0430\u043f\u043d\u043e, \u0432\u0437\u0430\u0454\u043c\u043e\u043f\u043e\u0432’\u044f\u0437\u0430\u043d\u043e \u0456 \u0434\u0435\u0442\u0430\u043b\u044c\u043d\u043e \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u044f\u0442\u0438 \u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044c \u0442\u0443\u0440\u0438\u0441\u0442\u0438\u0447\u043d\u043e\u0433\u043e \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430, \u0456\u043d\u0442\u0435\u0440\u043f\u0440\u0435\u0442\u0443\u0432\u0430\u0442\u0438 \u0456 \u0430\u043d\u0430\u043b\u0456\u0437\u0443\u0432\u0430\u0442\u0438 \u0432\u043f\u043b\u0438\u0432 \u0440\u0438\u0437\u0438\u043a\u0456\u0432 \u043d\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0438, \u0432\u043d\u043e\u0441\u0438\u0442\u0438 \u043a\u043e\u0440\u0438\u0433\u0443\u0432\u0430\u043d\u043d\u044f, \u0432\u0438\u0440\u043e\u0431\u043b\u044f\u0442\u0438 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0456\u0457 \u0449\u043e\u0434\u043e \u043f\u043e\u043f\u0435\u0440\u0435\u0434\u0436\u0435\u043d\u043d\u044f \u0440\u0438\u0437\u0438\u043a\u0456\u0432.
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\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430<\/strong> \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f<\/strong> \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e<\/strong> \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

Peculiarities of conducting tourism business create internal risks. Timely risk assessment avoids penalties. Internal control in tourism has its own characteristics. The most important area of risk-oriented control is the verification and assessment of risks of investment and innovation activities. Attention is paid to the choice and development of the tourism enterprise’s own methods of internal control. Recommendations for checking the main activities of tourism enterprises have been developed.
\nFor the effective operation of the tourism enterprise, internal control should extend to the following areas: business planning; accounting and statistical accounting; economic analysis of financial and economic activities; risk identification and assessment; organization and monitoring of the system of input, internal and output information; execution of orders and instructions; control of cash flows of the enterprise, control of preservation of property, intellectual and human capital of the tour operator; organization and control of document flow of the tourist enterprise; assessment of the effectiveness of hiring and work of staff; prevention of fraud and abuse, money laundering in the company, as well as terrorist financing; fulfillment of social responsibility of business.
\nAmong the control procedures are: documentation, confirmation of compliance between documents, authorization of agreements and transactions, separation of powers and rotation of responsibilities, actual availability, verification of data, supervision and verification of computer processing of information.
\nThe proposed method allows logically step by step, interconnected and detailed verification of the tourist enterprise, interpret and analyze the impact of risks on financial results, make adjustments, make recommendations for risk prevention.
\n\u00a0 \u00a0 \u00a0Keywords:<\/strong> tourism, internal control, tourist market, risks, control procedures, tour operator, travel agent.<\/p>\n

References<\/strong><\/p>\n

    \n
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  3. Tsal-Tsalko Yu.S. Moroz Yu.Iu., Riabtseva N.O. Informatsiino-kontrolni aspekty zabezpechennia otsiniuvannia yakosti nadannia turystychnykh posluh. Naukovi horyzonty. 2019. \u2116 1. S. 63\u201368.<\/li>\n
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  5. Petrenko N.I., Levchenko O.F., Mahnushevska T.M. Vnutrishnii kontrol v turystychnii industrii: faktory shcho vplyvaiut na yoho orhanizatsiiu. Infrastruktura rynku. 2020. \u2116 43. S. 446\u2013449. URL: http:\/\/market-infr.od.ua\/journals\/2020\/43_2020_ukr\/81.pdf<\/li>\n
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  8. Lazareva N.V. Uchet, kontrol i audit v turizme. Kazanskij ekonomicheskij vestnik. 2019. \u2116 3 (41). S. 86\u201393<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[47],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/7193"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7193"}],"version-history":[{"count":4,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/7193\/revisions"}],"predecessor-version":[{"id":11971,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/7193\/revisions\/11971"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}