ORGANIZATIONAL AND METHODICAL BASES OF FORMATION OF INTERNAL AUDIT COSTS IN HOGRICULTURE AND FLORICULTURE

Abstract

The nature of costs in horticulture and floriculture, as in other sectors of agriculture, diverse and later takes the form of cost of production. Without reliable and objective information about the costs and the cost of production is impossible to effectively manage such industries as gardening. The author outlines the motivational background of internal auditing costs in horticulture and floriculture and determines its methodological foundations.