CONTROL IN THE TELECOMMUNICATIONS SERVICES SECTOR AS A BASIS FOR MEETING INTERNAL MANAGEMENT INFORMATION NEEDS, КОНТРОЛЬ В ГАЛУЗІ НАДАННЯ ТЕЛЕКОМУНІКАЦІЙНИХ ПОСЛУГ ЯК ОСНОВА ЗАБЕЗПЕЧЕННЯ ВНУТРІШНЬОУПРАВЛІНСЬКИХ ІНФОРМАЦІЙНИХ ПОТРЕБ

<jats:p>Introduction. The activities of telecommunications companies in modern conditions require rational accounting and reporting. Control is an important component of ensuring the correctness and veracity of the accounting reflection of business transactions and processes of such companies, while simultaneously forming unbiased information for managing the provision of telecommunications services. Purpose. The purpose of the article is to study the theoretical, organizational and applied aspects of control and generalize the possibilities of its improvement in accordance with the specifics of the telecommunications industry to meet internal management needs. Method. In the process of conducting the study, general scientific and special research methods were used, namely: logic and systematization in the study of existing author's positions on control issues in the telecommunications sector; analysis, generalization and evaluation to substantiate the need for information flow control, comparison and a systematic approach – in order to identify the relationships of information data, graphic and tabular methods for the illustrating statistical data on the development of the industry, areas of control, and forming of a matrix of consistency of the main controlled indicators. Results. The article proves that the specificity and technological nature of the telecommunications industry leave an imprint on control as a system that functions to meet management needs of various levels. In such conditions, control that is directed at a separate object begins a vector movement to information flows. In this case, the subject of control becomes the information flow, in which there is consistency and harmonization of activity indicators in a sequential chain of their reflection in accounting and various types of reporting. The feasibility of transferring control from its individual objects to the information flow of data is substantiated. Accordingly, the directions of information flow control are identified, a matrix of consistency of the main controlled indicators is constructed and it is proposed to establish risk points for them in order to achieve maximum accuracy of the results of control actions. Conclusions. The necessity of transforming control in telecommunications companies from the verification of individual objects to the control of end-to-end information flows has been substantiated. The proposed approach ensures the consistency of indicators, timely identification of risks, and improved reliability of information for management purposes. In the future, it will be justified to study and critically analyze foreign experience in organizing and adopting control methods in the field of telecommunications. In addition, a promising area of research is the assessment and development of the principles of computerization of control procedures using artificial intelligence, including.</jats:p>