INTERNAL QUALITY CONTROL OF AGRICULTURAL PRODUCTS
Abstract
The basis for the development of any agricultural enterprise is a well-established system of internal quality control of agricultural products. It is important to study the existing methodological support for internal quality control of agricultural products in agricultural enterprises, as well as the development of new proposals for its implementation. The article considers organizational and methodological approaches to internal quality control of agricultural products. In particular, the elements that form the system of quality control of agricultural products in agricultural enterprises are studied. A prerequisite for the effective development and operation of any entity is a well-established internal quality control system. Internal control is substantially different from control in general. Internal control – control within the company. The organization of internal control of agricultural product quality is carried out by the management staff of the enterprise headed by the director and the chief accountant. The types of internal quality control at the enterprise are revealed, as well as its main tasks and stages of its carrying out are substantiated. Internal of agricultural product quality control should be carried out at all stages of the life cycle. Internal control captures and monitors compliance with legislation and regulations on the effectiveness and purposeful use of funds to improve of agricultural product quality, and ensures the relationship between the entity and the subject of product quality control in assessing the effectiveness of management decisions. Accounting plays an important role in the process of internal of agricultural product quality control. Specially designed working documents should be used to document the results of the cost control. It is noted that external and internal control are interdependent and are components of a single control system. The basic functions of internal control are considered. Internal quality control is the key to the successful implementation of the enterprise in all areas of the economy. Control automation is achieved through the automation of accounting, namely the availability of appropriate software at the enterprise. Internal control is designed to organize the control structure and to maintain it in such a way that it is at all times in line with the goals of the enterprise. Quality control must be effectively organized and have a clearly defined methodology for its implementation.
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