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It is not difficult to identify violations in the trading system. They are right next to each other. It is more difficult to create conditions for their disappearance: proper accounting, protection of property, effective control over the use of material assets, with the involvement of the public. Violations by unscrupulous people under such conditions are reduced to a minimum. In such a formulation of the question, the regulatory authorities can identify violations of a minor nature that do not affect the production process, for example, in the food industry. If the control authorities, for example, over the quality of products, managed to identify violations of a significant nature, then first of all they will blame the head of the food enterprise for creating conditions for the theft of products with a shortage of which violates the manufacturing technology of certain types of products. In this case, the punishment will be the head of the enterprise, and the robbers will remain without punishment. The negligent or too gullible, perhaps without economic acumen, leader is to blame. Either way, this is a lesson for life.
A successful fight against various types of violations occurs only when not only the criminals are identified and punished, but also measures are taken to eliminate the conditions that contribute to violations. There are many gaps in the system of the food industry and trade, which are used by unscrupulous workers to steal material values. Practice shows that it is difficult to detect a violation in an experienced violator, since most of all the violator uses “holes” in tax legislation, accounting and protection of property. As a rule, the prosecutor’s office deals with thieves. They identify and eliminate the conditions of theft, punish those responsible for their creation. This is the most important duty of the prosecutorial and judicial authorities.
In stores of the past, responsibility for theft or embezzlement fell on one material person – the store manager. Modern stores began to introduce the practice of collective responsibility. Having discovered a shortage, any member of the team has the opportunity to identify violations in accounting, embezzlement or theft of material assets, so it becomes almost impossible to hide the violation.
It is important for a modern businessman to have an idea about violations and their consequences before regulatory authorities can identify violations.and I.
The simplest violations are negligence in checking the reports of financially responsible persons. Such negligence allows you to hide the waste of unaccounted for goods during the inventory with the help of non-commodity waybills, by underestimating the balance of goods. Uncontrolled use of forms of powers of attorney and invoices, which makes it possible to hide various types of crimes. For example, to keep double bookkeeping or sell goods without documents, and in the case of retrospective verification, issue an invoice with the seal of a non-existent organization or an organization that did not supply the goods, in this way. The sale of goods through a distribution network in collusion with the manufacturer, when the issued invoice is destroyed after the sale of the goods or another one is issued for a smaller amount. The transfer of goods from one department to another without documents signed by the director and chief accountant, this usually hides non-commodity transactions. Sold unrecorded goods bypass taxation.
If the regulatory authorities during the inventory can identify violations of this type, the financially responsible person who committed this crime is threatened with criminal liability with imprisonment.
