Please use this identifier to cite or link to this item: https://elar.rsvpu.ru/handle/123456789/15275
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dc.contributor.authorPiskunov, V. A.en
dc.contributor.authorManyayeva, V. A.en
dc.contributor.authorTatarovskaya, T. E.en
dc.contributor.authorBychkova, E. Y.en
dc.coverage.spatialRSVPUen
dc.coverage.spatialSCOPUSen
dc.date.accessioned2016-11-22T08:10:52Z-
dc.date.available2016-11-22T08:10:52Z-
dc.date.issued2016-
dc.identifier.citationBychkova, E.Y. Risk-Oriented Internal Control: the Essence, Management Methods at Small Enterprises / Piskunov, V.A., Manyayeva, V.A., Tatarovskaya, T.E., Bychkova, E.Y. // IEJME-Mathematics Education. — 2016. — V. 11. — № (7). — P. 2710-2731.en
dc.identifier.issn1306-3030-
dc.identifier.otherhttps://www.scopus.com/record/display.uri?origin=resultslist&eid=2-s2.0-84990062018scopus_url
dc.identifier.urihttps://elar.rsvpu.ru/handle/123456789/15275-
dc.description.abstractThe research topic relevance is inspired by necessity to develop theoretical and methodical provisions on the internal control system, risk-based management at small enterprises and to prove application feasibility, using economic-mathematical methods its implementation. The purpose of this research is to develop theoretical and methodical approaches to internal control system formation in small businesses, generating reliable and relevant information on the commercial organization activities, enabling risks identification. The leading approach to study this problem is situational and systematic in the frame of theory and methodology internal control at small businesses in the risk-based management system, allowing to analyze the impact of various risks on small enterprises activity and to systematize obtained results. According to the study results, there were proved the implementing internal control feasibility at small businesses, presenting the author's systematization and classification of internal and external risks in small companies, identifying organizational and methodological approaches to risk-based internal control development; implemented the adaptation of existing economic-mathematical methods within risk-based internal control at small businesses. The article can be useful for practical and scientific workers in the field of company’s internal control, teachers, postgraduates, undergraduates and students, studying Economics and Management at higher educational institutions. © 2016 Piskunov et al.en
dc.format.mimetypeapplication/pdfen
dc.language.isoenen
dc.publisherGokkusagi LTD. STI.en
dc.rightsinfo:eu-repo/semantics/openAccessen
dc.sourceMathematics Educationen
dc.subjectECONOMIC-MATHEMATICAL METHODSen
dc.subjectINTERNAL CONTROL SYSTEMen
dc.subjectRISK-BASED INTERNAL CONTROLen
dc.subjectSMALL BUSINESSESen
dc.titleRisk-oriented internal control: The essence, management methods at small enterprisesen
dc.typeArticleen
dc.typeinfo:eu-repo/semantics/articleen
dc.typeinfo:eu-repo/semantics/publishedVersionen
dcterms.audienceOtheren
dcterms.audienceParents and Familiesen
dcterms.audienceResearchersen
dcterms.audienceSchool Support Staffen
dcterms.audienceStudentsen
dcterms.audienceTeachersen
local.description.firstpage2710-
local.description.lastpage2731-
local.issue7-
local.volume11-
local.identifier.scopus84990062018-
local.identifier.eid2-s2.0-84990062018-
local.identifier.affiliationThe Department of accounting, analysis and audit, Samara State University of Economics, Samara, Russian Federationen
local.identifier.affiliationDepartment of methodology of vocational pedagogical education, Russian State Vocational Pedagogical University, Ekaterinburg, Russian Federationen
local.identifier.sourceScopusen
local.identifier.otherPiskunov, V.A., The Department of accounting, analysis and audit, Samara State University of Economics, Samara, Russian Federationen
local.identifier.otherManyayeva, V.A., The Department of accounting, analysis and audit, Samara State University of Economics, Samara, Russian Federationen
local.identifier.otherTatarovskaya, T.E., The Department of accounting, analysis and audit, Samara State University of Economics, Samara, Russian Federationen
local.identifier.otherBychkova, E.Y., Department of methodology of vocational pedagogical education, Russian State Vocational Pedagogical University, Ekaterinburg, Russian Federationen
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