DEVELOPMENT OF ACCOUNTS FOR COST ACCOUNTING FOR BUSINESS PROCESSES
I.Yu. Fedorova
Reshetnev Siberian State University of Science and Technology, Ave. name of the newspaper Krasnoyarsk Worker, 31, Krasnoyarsk, Krasnoyarsk Territory, 660000
Keywords: затраты, бухгалтерский учет, счета, бизнес-процесс, двойная запись, стратегия, costs, accounting, accounts, business process, double entry, strategy
Abstract
This article proposes a system of accounts for the organization and management of cost accounting, which is based on the business processes characteristic of organizations of the production and non-production sectors. For this purpose grouping of business processes is made taking into account their role in activity of the economic subject. Special attention is paid to the description of cost accounting in support of strategic priorities and business processes. In addition, the model of synthetic and analytical cost accounting for business processes is modified, which is more informative.
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