On the issue of control over the procurement of goods, works and services of organizations of the commercial and public sector of the economy

Keywords: procurement of goods, works and services, control in the field of procurement, internal control, state Corporation, commercial enterprise, customer control, public sector of the economy, private sector of the economy

Abstract

Purpose. For a long time, there has been a tendency to increase the number of violations in the implementation of procurement procedures. Violations of the procurement procedure at enterprises of the public and private sectors of the economy occur at any stage of the process, starting with the tender procedures and ending with the execution of the contract. In this regard, it becomes relevant to exercise internal control over the procurement process in the public and private sectors of the economy.
Objectives. In the article, the authors identify the features of the organization of internal control, comparison of the procurement process in the field of goods, works and services in Russian commercial organizations, state corporations and state institutions. Comparative characteristics of procurement procedures in the public and private sectors of the economy.
Methodology. In the process of achieving these goals, the methods of scientific knowledge were used: dialectical; analysis and synthesis, comparison. The study is based on the study of current scientific and periodical economic literature.
Results. The results of comparing the procurement control procedures in the public and private sectors of the economy allow us to identify important distinctive features of control in the public sector of the economy. Also, based on the practice of procurement activities of state corporations, the main reasons for violations of the legislation in the field of procurement of goods, works and services, as well as ways out of the current situation, are considered. The authors propose measures to monitor the implementation of procurement, which can be carried out in practice by employees of both public and private structures.

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Author Biographies

Sergey V. Golovin, Voronezh State University

Cand. Sc. (Eng.), Associate Professor of the Economic Analysis and Audit Department.

Marina S. Lutsenko, Voronezh State Technical University

Cand. Sc. (Econ.), Associate Professor of the Department of Economic Security.

Olesya O. Shendrikova, Voronezh State Technical University

Cand. Sc. (Econ.), Associate Professor of the Department of Economic Security

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Published
2020-12-31
How to Cite
Golovin, S. V., Lutsenko, M. S., & Shendrikova, O. O. (2020). On the issue of control over the procurement of goods, works and services of organizations of the commercial and public sector of the economy. Proceedings of Voronezh State University. Series: Economics and Management, (4), 15-29. https://doi.org/10.17308/econ.2020.4/3189
Section
Accounting, statistics

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