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.

In the modern economy, the process of studying independent and alternative approaches to studying a business (organization) is happening more and more. Such alternative approaches of today include: “neoclassical theory”, “theory of transaction costs” (theory of specific assets), “theory of incomplete contracts” (theory of property rights), and also “agent theory” (theory of incentives). Such integrated systems and approaches of economics and management as “resource theory”, “knowledge theory”, “strategic theory”, “entrepreneurial theory”, “network theory”, “theory of resource dependence”, “theory of institutional isomorphism”, “theory of situational choice", "The theory of strategic choice" is currently promising and relevant. The article discusses the basic model of neoclassical theory. The main superiority of this theory is expressed in the fact that it predetermines the technological component as a whole as an economy in the broad sense of the understanding and depends on the scale of activity of the economic entity. Moreover, this theory provides for the reflection of savings in the activities of an economic entity, taking into account the scale of activity and business processes (factors) that characterize the volume of production and turnover of organizations. In the framework of the approach under consideration, a certain macrostructure is determined that incurs costs of economic resources: fixed assets, the number of employees that affect the turnover of organizations. The rational management task that the Udmurt Republic encounters is to determine the forecast for the turnover of organizations for given resources and in calculating the fixed assets necessary for its value and the number of employees. It was revealed that the rural economy of Udmurtia has a negligible effect on the scale of resources, since with a simultaneous increase in labor and capital by 1%, the turnover of organizations increases by 1.82%, and the final product is most dependent on the state of the workforce, as the current state the equipment used is in critical condition in terms of wear and efficiency.

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В статье рассматриваются возможности целенаправленного воздействия на все фрагменты цепи поставок для продвижения товарных потоков от продуцента к конечному потребителю. Определены актуальные задачи развития и рассмотрены различные варианты внедрения программного обеспечения логистической деятельности организации. Необходимо организовать деятельность так, чтобы все процессы в совокупности приводили к минимизации складских издержек. Резервы снижения затрат  могут находиться в области оптимизации расходов, непосредственно не связанных с обслуживанием клиентов. Для определения способа автоматизации были  проанализированы несколько возможных вариантов и определена их экономическая целесообразность. Первый вариант внедрение системы управления складом на основе «Логистической информационной системы БИТ». Второй вариант доработка существующей учетной программы «1С УПП» под требования организации. Третий вариант внедрение системы управления складом на основе программного продукта «1C: WMS Логистика. Управление складом 4.Предложение». Обоснована перспективная система  логистического управления в организации  на основе оптимизации процессов принятия и реализации управленческих решений, направленных на повышение эффективности деятельности складского хозяйства предприятия. The article considers the possibilities of purposeful influence on all parts of the supply chain to promote commodity flows from the producer to the final consumer. The current development tasks are identified and various options for implementing software for the organization’s logistics activities are considered. It is necessary to organize the activities so that all the processes together lead to the minimization of warehouse costs. Cost reduction reserves may be located in the area of cost optimization that is not directly related to customer service. To determine the method of automation, several possible options were analyzed and their economic feasibility was determined. The first option is the introduction of a warehouse management system based on the “Logistics Information System BIT”. The second option is to modify the existing accounting program “1C SCP” to meet the requirements of the organization. The third option is the implementation of a warehouse management system based on the software product “ 1C: WMS Logistics. Warehouse management 4.Offer”. The article substantiates a promising system of logistics management in the organization based on the optimization of the processes of making and implementing management decisions aimed at improving the efficiency of the warehouse management of the enterprise.