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Семенець, А. О.
    Удосконалення управління підприємством шляхом підвищення дієвості внутрішнього контролю в контексті міжнародного бізнесу [Текст] = Management improvement at an enterprise through internal control augmentation in the case of international business / A. Semenets, G. Datsenko, O. Panfilov, Ye. Kuzkin, O. Pankratova // Financial and Credit Activity: Problems of Theory and Practice = Фінансово-кредитна діяльність: проблеми теорії та практики = Financial and credit activity-problems of theory and practice [для Web of Science]. - 2022. - Vol. 1, Iss. 42. - P. 173-184. - Бібліогр. : с. 183-184

УДК	658.1+657.6]:339.9

РУБ DOI: 10.55643/fcaptp.1.42.2022.3459

Аннотация: If a national enterprise successfully enters the world market and takes a place in the world system of labor differentiation (or in international business), this fact is likely to guarantee sustainable development to the company, and taken in a large scale, to the national economy as a whole. This is confirmed by the experience of a number of countries, both indisputable long-standing leaders, such as the United States, the EU, and Japan, and new economic leaders, i.e. China, South Korea, Singapore, and Taiwan. We believe that this experience can be useful for Ukraine, as well. Using ample statistical material and research papers on the problem as a basis for our research, we have studied a number of issues of the world market development, and especially those of the market of machine-building products, namely: some tendencies prevailing in these markets, the main risks associated with entering and functioning in these markets, some possible directions of their development, and the development of enterprises and business entities operating in them. Some requirements to the enterprises functioning in the environment in question are defined, first of all, in the following spheres: labor productivity; capacity utilization; the technical level, quality and cost of production; the level, quality, content and scope of research and development work; the whole set of issues related to the development, production and promotion of products in the national and world markets. The paper identifies some priority areas, or segments, in which Ukrainian machine-building enterprises can succeed in the world market. The paper studies the role and place of accounting, internal control, and internal audit in the management system at an enterprise, as well as their influence on the results of financial and economic activity of business entities, and on their success in the world market, in the system of international business. The paper examines some of the most significant, from our point of view, current realities in which Ukrainian enterprises, together with their management and management systems, will have to work. The authors believe that the results of the study, after some adjustment, can be extended to enterprises in other sectors of the economy.

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