title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼ ÑÑÐµÑÐ° Ð¸ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¼Ð¸ÐºÑÐ¾Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹ ÑÐ¾ÑÐ³Ð¾Ð²Ð¾Ð¹ ÑÑÐµÑÑ
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: Improvement of accounting and control systems of microenterprises in the trading sector
Creators: name: ÐÐµÐ±ÐµÐ´ÐµÐ²Ð°, ÐÐ»ÐµÐ½Ð°
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: 2018
Subjects: ÐÐ°Ð»ÑÐµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ
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ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ð¹ ÑÑÐµÑ
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description: The paper presents studies aimed at improving the systems of accounting and control of microenterprises in the trade sphere.
The purpose of the final qualifying work is to identify ways to improve the accounting and control systems for microenterprises of the trade sphere.
The role of microenterprises in the country's economy has been determined by analysis of statistical data. Represented the comparative characteristic of the accounting and control systems and identified the possibility of their use in the microenterprises of trading sector. In addition to this, the study identifies the main advantages and disadvantages of the accounting and control systems witch applied by microenterprises. 
Due to the lack of sufficient information and elaboration of this issue, the main emphasis was placed on the development of methodological recommendations on internal audit for microenterprises in the trade sector.
Internal audit of microenterprises is a system of measures applied by managers to improve the efficiency of their organization. Properly organized internal control helps to effectively delegate functions and powers between employees of the organization. 
The results of the study were applied in the activities of microenterprises of the trade sphere - LLC Â«Membrannaya odezdaÂ». On an example of LLC Â«Membrannaya odezdaÂ» the analysis of the organization's economic activity has been carried out and it is revealed that in view of absence of some positions and duties there was an overstocking of warehouses with illiquid goods. The ways of solving this problem by building business processes, separation of powers and automation of procurement processes were proposed.
These proposals made it possible to increase the productivity and efficiency of trade turnover of the organization