Język Polski
English
Published
:
2018-12-30
Purchase Order Approval Process Implementation as the Internal Control Procedure
Ewelina Szczygielska
Abstract
The purpose of this paper is to present the impact of purchase order approval process implementation on particular, analysed kinds of costs incurred by the company. The author presents the theoretical aspects of internal control existing in the source literature i.e. its definitions, goals and the purposes of its implementation, as well as the outcome achieved when purchase order approval process is effectively established within the organization. The paper includes the comparative analysis of selected kind of costs before and after the implementation of described internal control. The last part of the paper provides summary of the analysis and conclusions.(original abstract)Keywords:
Internal control, Cost optimization, Costs in companiesDetails
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Citation rules
Szczygielska, E. (2018). Purchase Order Approval Process Implementation as the Internal Control Procedure. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 83(6). https://doi.org/10.26349/zn.wsb.w.poznaniu.0083.07