SYSTEM-TARGET APPROACH TO ORGANIZATION OF INTERNAL CONTROL FOR MANAGERIAL DECISION-MAKING

The article theoretically grounds the system-target approach to organization of the internal control for managerial decision-making, this approach is based on integration of the system, target, script, synergetic and object-oriented approaches. Structuring of purposes, criteria and indices of the internal control for managerial decision-making in three-dimensional realm (hierarchical levels, potentials, processes) is offered. Within the framework of this research the structure of the input and output data of the internal control is presented. The description of the process of correlating goals and decisions is formalized as well as the choice of managerial decision under various conditions and restrictions, all of this providing the efficiency of internal control.