In modern conditions, the objective need for the functioning of an agricultural organization is to maintain management accounting and the formation of internal management reporting. The internal management reporting contains information that is used by the management of the organization in making informed operational and strategic management decisions. However, in developing the format of internal reporting there are problems with the definition of a set of indicators necessary to assess the effectiveness of financial and economic activities of the enterprise. The purpose of the article is to justify the theoretical provisions and development of practical recommendations for the development of accounting and analytical support for the formation of internal reporting on reclamation work. Objectives of the study: to study the theoretical aspects, methodological tools, to determine the stages of formation of internal management reporting, to develop forms of management reports containing basic indicators to assess the effectiveness of reclamation activities. When writing this article, such methods as analysis of scientific and theoretical sources, system approach, method of comparative analysis, generalization were used. The approach suggested by the authors to the formation of internal management reports allows to form a system of accounting and analytical information, which allows to solve organizational, economic and production problems arising in the process of managing the enterprise. The system of indicators, contained in the developed formats of management reporting, is a tool that characterizes the effectiveness of management.

Economic security of the enterprise is designed to ensure stable and continuous functioning of the economic entity. The study of the state of economic security is one of the key factors for enterprises, as the level of its security depends on the financial condition. The purpose of personnel management in the system of economic security of the enterprise is to find ways to minimize risks and threats to employees. Ensuring economic security is one of the most important problems faced by enterprises. The overall system of integrated enterprise management is closely related to security and personnel management. The article examines the main threats and factors affecting economic security, as well as measures to improve the system of protection of the organization, the factors affecting the external and internal environment, measures for the organization of economic security in the enterprise, developed a methodology for assessing the personnel management system to make effective management decisions.

In modern conditions one of the main problems of economic entities is the increase in accounts receivable and payable, which is influenced by objective and subjective factors. In this connection the role of internal control of settlement operations is increasing. The aim of the article is to improve methodological support of internal control of settlement operations for increasing the quality of audit, providing information about the state of settlements with contractors to the management of enterprise for making operational and strategic management decisions. The proposed methodological support is based on stage-by-stage audit of settlement operations including the following main stages: audit planning; implementation of control procedures; execution of audit results. the peculiarity of internal control of settlement operations is determined by a variety of normative and information support of the audit. For the purpose of improvement of control procedures in the course of the study working documents of internal control have been developed. The working document «Verification of the availability of the agreement with a separate counterparty» can be used by the controller to identify errors arising in the preparation of the contract, as well as to determine the completeness and timeliness of the parties to fulfill their obligations, With the proposed in the study working document «Confirmation of the status of settlements with counterparties» can identify cases of fraud and misstatement of data contained in the financial statements. In the course of the study it was proposed to perform a point-rating assessment of debtor reliability based on a system of key indicators in the internal control process. The suggested rating estimation of counterparties will make it possible to carry out their comparative analysis and grouping as well as to identify those counterparties that have a high probability of non-payment of existing debts. The practical significance of the study lies in the possibility of using the developed approaches to determine the information base, to set the purpose and definition of control tasks, to the rational choice of control procedures, to the use of working papers in the process of internal control of settlement operations.

The presence or absence of an efficiently functioning internal control system at an enterprise has a significant impact on the success of business development, increasing competitiveness, developing an information system, improving the quality of accounting and analytical support for the enterprise management system. Internal control is the basis for effective management of enterprises in the agricultural sector of the economy. In this case, the following basic conditions must be met: the activities of the enterprise must comply with the adopted strategy and mission; it is necessary to ensure the financial and economic stability of the enterprise; primary information should contribute to successful leadership and effective management decisions. With the help of the internal control system, directions for improving the financial and economic activities of the enterprise are determined, procedures are determined that allow maximizing profits, and rational distribution of costs is ensured. To develop the theoretical foundations of internal control, the article proposes a conceptual model of the internal control system for financial results. An effectively functioning organizational model of internal control includes a set of goals, objectives, principles, subjects, objects, tools, standards of internal control, its regulatory and information support, documenting the control process, information support of the management system, and making effective management decisions. The toolkit for internal control of financial results is a complex mechanism that integrates and coordinates specific tools (methods) for the formation of information support for the management system. The results of research can be used to create and improve the internal control system aimed at ensuring the efficient and continuous operation of the enterprise; conceptual provisions can be applied in the development of regulations, methods and procedures for internal control.

УДК 338.2 ТЕОРЕТИЧЕСКИЕ ОСНОВЫ ОБЕСПЕЧЕНИЯ ЭКОНОМИЧЕСКОЙ БЕЗОПАСНОСТИ В СИСТЕМЕ УПРАВЛЕНИЯ ПЕРСОНАЛОМ ПРЕДПРИЯТИЯ Клычова Г.С., Закирова А.Р., Залялова Н.Р., Нуриева Р.И.Реферат. Эффективность деятельности предприятия в современных условиях зависит от наличия успешно функционирующей системы обеспечения экономической безопасности. Вопросы экономической безопасности тесно связаны с постоянно изменяющимися условиями внешней среды, использованием в производственно-финансовой деятельности современных технологий, усилением конкуренции, и как следствие, повышением требований к качественным характеристикам производимой продукции, выполняемым работам и оказываемым услугам. Экономическая безопасность может быть достигнута за счет эффективной работы организации, правового обеспечения и финансовой стабильности, информационной безопасности, защиты корпоративной тайны, имущества организации и других мер. В то же время для обеспечения экономической безопасности организации необходимо работать с минимальными потерями и развиваться в современных условиях постоянно меняющейся внешней и внутренней среды. Определяющее влияние на экономическую безопасность предприятия оказывает развитие системы управления персоналом, связанное с формированием кадрового состава и его персональных характеристик, уровнем образования, владением иностранными языками, наличием правонарушений и т.п. В статье определена экономическая сущность понятия «экономическая безопасность», обоснована необходимость создания на предприятии службы экономической безопасности, определены факторы внешней и внутренней среды, позволяющие оценить влияние угроз на экономическую безопасность. Поскольку главная роль в обеспечении экономической безопасности предприятия отводится его персоналу, человеческому потенциалу, являющемуся основным ресурсом предприятия, в статье предложено производить оценку персонала на основании качественных и количественных показателей, как по отдельным подразделениям, так и по всему предприятию в целом.Ключевые слова: экономическая безопасность, управление персоналом, оценка, кадры, анализ. THE THEORETICAL BASES OF ENSURING ECONOMIC SECURITY IN THE ENTERPRISE HUMANRESOURCES MANAGEMENT SYSTEM Klychova G.S., Zakirova A.R., Zalyalova N.R., Nurieva R.I. Abstract. The effectiveness of the enterprise in modern conditions depends on the presence of a successfully functioning system for ensuring economic security. Economic security issues are closely related to the constantly changing environmental conditions, the use of modern technologies in the production and financial activities, increased competition, and as a result, increased requirements for the quality characteristics of manufactured products, work performed and services provided. Economic security can be achieved through the effective work of the organization, legal support and financial stability, information security, protection of corporate secrets, property of the organization and other measures. At the same time, to ensure the economic security of the organization, it is necessary to work with m...