MANAGERIAL AUDIT IMPROVEMENT OF FINANCIAL PERFORMANCE IN FOOD PROCESSING COMPANIES

The most important way to improve the competitiveness of organizations is the implementation of the managerial audit system for the financial results of economic activity.The article analyzes ways of improving internal control of financial results in food processing organizations from the point of view of introducing management audit. In particular, a methodology for evaluating the cost estimates and their deviations defined by the organization's financial responsibility centers within the framework of the managerial audit is proposed.