CLUSTER ANALYSIS OF AGRICULTURAL ENTERPRISES IN VINNITSIA REGION IN THE LEVEL OF EFFECTIVENESS OF INTERNAL CONTROL

Authors

  • U. O. Marchuk Senior lecture, Vinnitsa national agrarian university

DOI:

https://doi.org/10.17721/apmv.2014.119.1.

Abstract

Abstract. In a market environment and potential crisis phenomena becomes important for
sustainable development and improving the effectiveness of the business entity. The mechanism
of management of agricultural enterprises of different organizational forms needs to improve the
organization and methodology of internal control. During conducting of verifications in the enterprise
specific role given for the choice of teaching methods of internal control that affect efficiency,
rationality and opportunity identification, removal and prevention of defects and errors
in business and management, and implementation of feasibility accepted economic decisions.
The purpose of the article is the analysis of the current state about the effectiveness, rationality
and the identification, removal and prevention of defects and errors in economic activity and
management of agricultural enterprises by determining the level of functionality of internal control
based on multi-criteria evaluation. Using cluster analysis in evaluating the use of control
functions of agricultural enterprises can solve the following problems:
1) to develop the typology of collectively structures of agricultural enterprises in terms of internal
control functions of growth based on selected criteria;
2) study of conceptual features of objects grouping within a cluster group;
3) formation of hypotheses effective structure for the implementation of internal control based
on the survey data;
4) check the results.
Cluster analysis made it possible to form the optimal structure and allocate cluster group of
agricultural enterprises of Vinnitsa region of multiobjective quality assessment of control system
level of high performance internal control.
Key words: internal control, cluster analysis, expert assessment, agricultural enterprise.

Author Biography

  • U. O. Marchuk, Senior lecture, Vinnitsa national agrarian university
    PhD

Published

2014-07-01