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Economics and Finances
Название Internal control as a tool for anti-crisis stability of metallurgical companies
DOI 10.17580/chm.2021.12.14
Автор I. N. Fedorenko, V. V. Makarov
Информация об авторе

Bonch-Bruevich Saint Petersburg State University of Telecommunications (St. Petersburg, Russia):

I. N. Fedorenko, Cand. Econ., Associate Professor, Dept. of Economics and Management of Infocommunications, e-mail: Fedorenko.irina@mail.ru
V. V. Makarov, Dr. Econ., Professor, Head of the Dept. of Economics and Management of Infocommunications, e-mail: akad.makarov@mail.ru

Реферат

The subject of the study is the tools of internal control in the context of digitalization to ensure the anti-crisis stability of Russian ferrous metallurgy companies. The aim of the work is to study the conditions for effective digitalization of the internal control system based on innovations and electronic document management. The novelty of the conducted research consists in the presentation of practice-oriented recommendations on the stages of decision-making on the use of digital technologies in the internal control system, taking into account the peculiarities of the metallurgical industry. The relevance of the research presented in this article is due to the fact that the transformation of the internal control system of a metallurgical company provides a mechanism for eliminating emerging risks, as well as economic security in conditions of uncertainty. The conducted theoretical and applied analyses cover the study of factors that can ensure the effectiveness of the internal control system based on digital solutions for big data analysis and predictive analytics. The practical significance of the study is determined by the possibility of using the conclusions and proposals contained in it, which will allow the management of the metallurgical company to quickly identify financial risks, plan the means of their elimination and carry out appropriate follow-up control. To achieve this goal, the approach of using remote methods in a remote format based on digital technologies was justified. This will allow business owners to determine the current state of affairs and electronic document management in real time. It is concluded that it is digitalization that makes internal control an effective tool for ensuring the anti-crisis stability of metallurgical companies.

Ключевые слова Internal control, anti-crisis stability, business processes of a metallurgical company, expert assessment, matrix of financial risks, digital solutions
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Language of full-text русский
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