CONTROL AND ACCOUNTING IN THE PUBLIC ADMINISTRATION MANAGEMENT SYSTEM

Abstract

At the present stage of radical reforms in Ukraine, the issues of improving governance are becoming increasingly important. One of its most important functions is control. Any kind of management is impossible without a well-organized control system, because it can not be effectively managed without verifying the fulfillment of the requirements and not revealing the actual state of the management objects. In this sense, control, which is an independent management function, serves as a means of establishing feedback, which allows the governing body (subject of management) to trace the progress of the adopted decisions. This enables to respond in a timely manner to deviations in the work of the controlled object from the given program and to make appropriate adjustments to its activity. Control as an independent management function is closely connected with other aspects of management activityforecasting, planning, accounting and analysis. The essence of control can be defined as a system for monitoring and checking the functioning process and the actual state of the object of management in order to identify the validity and effectiveness of the management decisions made, to inform about these phenomena of heads of authorities and to eliminate adverse situations. Thus, the control performs information and correction functions. At the information stage of the control activity, the search and collection of information about the object of management is carried out, and the actual execution with the outlined goals is compared. And at the correctional stage, establish a method and develop specific measures to eliminate the discrepancies found, decide on the normalization of the activity of the controlled object. The article analyzes from a theoretical and practical point of view the control and types of control used in the system of public authorities. The peculiarities of accounting in the system of public administration are considered.