Estimating Efficiency of Baking Business In-House Control System

The Article covers the issues of developing organizational and methodological basis for evaluating efficiency of baking factory in-house control system. Factors affecting the organizational and methodical approach to the evaluation of in-house control have been identified. Criteria for estimating the effectiveness of in-house control have been defined and recommendations of international professional organizations to estimate the efficiency of in-house control have been analyzed. Types of bakery efficiency control have been classified. Method for determining the efficiency of in-house control over baking enterprise has been proposed. The efficiency of internal control at the baking under research based on the proposed approach to substantiate practical efficacy of the latter has been assessed. According to the author, every particular subject of the assessment is to choose the list of in-company efficiency control assessment criteria on their own, depending on the purpose of the company activity and management needs.