ACCOUNTING AS THE OBJECT OF PROCESS-BASED MANAGEMENT
Viktoria O. Berdichevskaya
P.G. Demidov Yaroslavl State University, Yaroslavl, Russian Federation
Keywords: management, accounting, business processes, process-oriented approach, accounting business processes, classification of accounting business processes, accounting system, managing business processes, development business processes, supporting business processes, operational business processes
Abstract
The article considers the peculiarities of process-based management for optimization of accounting business processes. Including: the approaches to the definition of the “business process” notion were generalized and this notion was clarified regarding “accounting business processes”. The paper gives general description of accounting business processes as a system with determination of key elements: entry and exit, owners and consumers of the business-process, resources and tools. The classification of accounting business processes with marking out the main groups (operational and supporting business processes, business processes of management and development) is done.
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