Implementation of COSO-ERM internal control integrated concept in Ukraine

Introduction. At the current stage of development, internal control system plays an important role in ensuring effective functioning and implementation users’ needs for information order to make informed management decisions regarding cost crop production. In recent years, many scientific works have been devoted development at agricultural enterprises, including taking into account adaptation foreign experience countries such as USA, Japan, Germany, Poland, Canada domestic practice. turn, this determines relevance study integrated COSO-ERM model with aim its enterprises Ukraine.The purpose – characterize adapt concept practice enterprises.Methods (methodology). The theoretical methodological basis research is analysis, synthesis, induction, deduction, analogy, abstraction, concretization, comparison, monographic, systematic logical methods.The results. Approaches organization production were studied, principles building structure according control. conducting was adapted enterprises. Control measures developed prevent or reduce risks affecting costs.Prospects. future, it advisable more thoroughly cover methodology activities Ukraine that positive experience.