title: ÐÑÐ´Ð¸Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð² ÑÐ°ÑÐ¼Ð°ÑÐµÐ²ÑÐ¸ÑÐµÑÐºÐ¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Audit of management accounting in a pharmaceutical organization
Creators: name: ÐÐ°Ð½ Ð¡ÑÐ¾ÑÑ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
ÑÐ¸ÑÑÐµÐ¼Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°
Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ
Ð°ÑÐ´Ð¸Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°
Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸
internal control
management accounting system
internal audit
audit management accounting
organizations

description: Ð¦ÐµÐ»ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ñ ÑÐ°Ð¼Ð¾ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¿Ð¾ÑÑÐµÐ´ÑÑÐ²Ð¾Ð¼ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð¸ Ð¿Ð¾ÑÑÐ¾ÑÐ½Ð½Ð¾Ðµ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ðµ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ ÐµÐ³Ð¾ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð²ÑÐ¿Ð¾Ð»Ð½ÑÐ»Ð¾ÑÑ Ð½Ð° Ð±Ð°Ð·Ðµ Ð¿Ð¾ÑÐ»Ðµ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¾ÑÑÐµÑÐ¾Ð² Furen Group ÐÐ¾Ð¼Ð¸ÑÑÐ¸ÐµÐ¹ Ð¿Ð¾ ÑÐµÐ³ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑÐµÐ½Ð½ÑÑ Ð±ÑÐ¼Ð°Ð³ ÐÐ¸ÑÐ°Ñ (CSRC). ÐÑÐµÐ´Ð¼ÐµÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: Ð¸Ð·ÑÑÐµÐ½Ð¸Ðµ Ð²Ð·Ð°Ð¸Ð¼Ð¾ÑÐ²ÑÐ·Ð¸ Ð¼ÐµÐ¶Ð´Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¼ Ð°ÑÐ´Ð¸ÑÐ¾Ð¼ Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ð¼ ÑÑÐµÑÐ¾Ð¼ Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ. ÐÐµÑÐ¾Ð´Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: Ð¿ÑÐ¸Ð½ÑÑÑ ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²ÑÑÑÐ¸Ðµ ÑÐ¾ÑÐ¼ÑÐ»Ñ ÑÐ°ÑÑÐµÑÐ° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ Ð¼ÐµÑÐ¾Ð´Ñ ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð°, Ð¼ÐµÑÐ¾Ð´Ñ ÑÑÐ°ÑÐ¸ÑÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð°, Ð°Ð½Ð°Ð»Ð¾Ð³Ð¸Ð¸ Ð¸ Ð´ÑÑÐ³Ð¸Ðµ Ð¼ÐµÑÐ¾Ð´Ñ. ÐÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: â Ð¿Ð¾Ð´ÑÐ²ÐµÑÐ¶Ð´ÐµÐ½Ð¸Ðµ ÑÐµÐ»ÐµÑÐ¾Ð¾Ð±ÑÐ°Ð·Ð½Ð¾ÑÑÐ¸ Ð¸ Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ÑÑÐ¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð°ÑÐ´Ð¸ÑÐ° Ð½Ð°Ð»Ð¸ÑÐ¸Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ; â ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ðµ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ Furen Group Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÑÐµÑÑÑ Ð²Ð¾ Ð²ÑÐµÑ Ð°ÑÐ¿ÐµÐºÑÐ°Ñ Ð¿ÑÑÐµÐ¼ ÑÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð±ÑÐ´Ð¶ÐµÑÐ¾Ð² Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÑÐ°Ð·Ð»Ð¸ÑÐ½ÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹.; â Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ðµ ÑÐµÐºÑÑÐ¸Ñ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸, Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ ÑÐµÑÐµÐ½Ð¸Ð¹ Ð¸ Ð°ÑÐ³ÑÐ¼ÐµÐ½ÑÐ°ÑÐ¸Ñ Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸. ÐÐ±Ð»Ð°ÑÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² ÐÐÐ  â ÑÑÐ¾ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ðµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² ÑÐ°Ð±Ð¾ÑÑ Ð² Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÑÐµÐ»ÐµÐ²Ð¾Ð¹ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ð¸ Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½Ð¾ÑÑÑ Ð¼Ð°ÑÑÑÐ°Ð±Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑÐµÑÐµÐ½Ð¸Ñ Ð² ÑÐ°ÑÐ¼Ð°ÑÐµÐ²ÑÐ¸ÑÐµÑÐºÐ¾Ð¹ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸. ÐÐ°ÑÑÐ½Ð¾Ð¹ Ð½Ð¾Ð²Ð¸Ð·Ð½Ð¾Ð¹ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ¾ÑÐµÑÐ°Ð½Ð¸Ðµ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¼ ÐºÐ¾Ð½ÑÑÐ¾Ð»ÐµÐ¼, ÑÑÐ¾ Ð¿Ð¾Ð·Ð²Ð¾Ð»ÑÐµÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¸ ÑÐ¾ÑÐ¼ÑÐ»Ð¸ÑÐ¾Ð²Ð°ÑÑ ÑÑÑÐ°ÑÐµÐ³Ð¸Ð¸ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ. ÐÑÐ²Ð¾Ð´Ñ: Ð·Ð°Ð´Ð°ÑÐ¸ ÐÐÐ  ÑÐµÑÐµÐ½Ñ, ÑÐµÐ»Ñ Ð´Ð¾ÑÑÐ¸Ð³Ð½ÑÑÐ°, Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð° Ð¾Ð±Ð»Ð°ÑÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð². ÐÐ¾Ð»ÑÑÐµÐ½Ð½ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð¾Ð±Ð»Ð°Ð´Ð°ÑÑ Ð¿ÑÐ¸Ð·Ð½Ð°ÐºÐ°Ð¼Ð¸ Ð½Ð°ÑÑÐ½Ð¾Ð¹ Ð½Ð¾Ð²Ð¸Ð·Ð½Ñ. ÐÐ±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ñ Ð¿ÐµÑÑÐ¿ÐµÐºÑÐ¸Ð²Ñ Ð¸ Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð´Ð°Ð»ÑÐ½ÐµÐ¹ÑÐµÐ³Ð¾ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ.
description: The aim of the study is to organize self-supervision through internal audit and continuously improve the efficiency of its activities. The study was carried out on the basis after the China Securities Regulatory Commission (CSRC) audited the financial statements of Fu Jen Group. Research subject: studying the relationship between internal audit and management accounting in organizations. Research methods: the relevant calculation formulas of management accounting and financial indicators are adopted, and comparative analysis methods, statistical analysis methods, analogies, and other methods are used. The main results of the study: â confirmation of the expediency and necessity of auditing the availability of management accounting in organizations; â the financial position of Fran group is analyzed in all aspects by budgeting and analyzing various financial indicators; â identify the current problems of the organization, propose solutions and argue for their effectiveness. Application field: is the application of the results of the work in the target company's operations and the ability to scale the solution in a pharmaceutical company. The scientific novelty of the study is the combination of internal audit with internal control, which allows to effectively control the direction of development of the organization and formulate development strategies. Conclusions: the tasks of the thesis are solved, the goal is achieved, and the scope of application of the results is determined. The results obtained show signs of scientific novelty. The directions of further research are defined.