To ensure high performance of the agricultural machinery and equipment it is necessary to improve the system of technical service in agriculture through the creation of specialized service centers. Features of agricultural production are such that machinery and equipment implementing its processes are distributed throughout the agricultural enterprises, and mobile machines and units that form the basis of machine-tractor fleet, change their place of deployment as work progresses in certain areas. This situation complicates the maintenance (M) and current repairs (CR) of agricultural machinery and equipment, as their delivery of their service centers or check out of service technician with the necessary tools, equipment and materials directly to the operation of machines and equipment, or temporary storage sites are required. The result is more expensive M and CR and increased losses from downtime, of course these additional costs and losses must be minimized by the rational organization of processes of M and CR. Analytical dependences are got to determine the costs of the M or CR, taking into accounts the embodiment of losses from downtime of serviced machines and the method of its delivery to the service center. Selecting embodiment of M or CR is carried out on a minimum of these costs, for which the algorithm is proposed, comprising determining the costs of the options under consideration to perform M or TP and compare them to avoid irrational choices. These analytical dependence and calculation algorithm contribute to the improvement of the organization of technical services in agriculture.

The article deals with theoretical and practical questions of formation of internal control in the small commercial organizations. The developed model of the systems of internal control of the facts of economic life in small commercial organizations involved in the practical recommendations, which may be used in the realization of the internal control.