Abstract
The system of revision control of the financial and economic activities of agricultural cooperatives has gone from a system of revision unions, created on the model and likeness of the system of German cooperatives, to a fully existing powerful system with a developed infrastructure. However, revision is still considered in many ways a form of economic control and, even, according to some researchers, only one of its methods. The existence of systemic signs allows us to argue arguably that the development of the revision control system of revision unions has grown its understanding as only a form, since it occupies an important role in the implementation of economic control functions in relation to such a type of labor organization in agriculture as a cooperative. Therefore, we should talk about the need to recognize revision control, previously considered exclusively a form of economic control, as an independent type of economic control, like an revision system. Nevertheless, the existing contradictions both in terminology and in the absence of an understanding of the need to recognize the importance and significance of this area of control do not allow us to interpret it as an independent type of economic control. The article analyses the place of revision control of the financial and economic activities of agricultural cooperatives in the system of economic control, presents the arguments in favor of recognizing revision control as a separate type of economic control.
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Boyko, O.V., Kovshova, M.V., Shmakov, P.P., Egorov, Y.N., Matveeva, O.Z. (2022). Revision Control of Financial and Economic Activities of Agricultural Cooperatives as a Type of Economic Control. In: Bogoviz, A.V., Suglobov, A.E., Maloletko, A.N., Kaurova, O.V. (eds) Сooperation and Sustainable Development. Lecture Notes in Networks and Systems, vol 245. Springer, Cham. https://doi.org/10.1007/978-3-030-77000-6_67
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DOI: https://doi.org/10.1007/978-3-030-77000-6_67
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