IMPLEMENTATION OF ACCOUNTING PROCESSES AS AN ALTERNATIVE METHOD FOR ORGANIZING ACCOUNTING

Abstract

This article explores the possibilities and prospects for the introduction of accounting processes in order to improve the organization of accounting in the enterprise. The theoretical content of the process approach to management is investigated and the definition of the concept “accounting process” in the context of business and non-business entities is proposed. Modern complex conditions of socio-economic development require dynamic changes in the methodology and organization of accounting. The improvement of information technologies and their implementation in the process of accounting and analysis has set the task of developing cross-cutting business processes that will include accounting and analytical processes. The article substantiates the possibility of distinguishing the accounting process as an independent business process, since it has all the characteristics of the process (initial data, results, resources), as well as the result of the introduction of the accounting and analytical process, the final product is formed - financial reports. Taking into account the peculiarities of the economic and organizational activities of legal entities, it is proposed to apply the following terminology of the definition “accounting process”: a business accounting process for an enterprise, since an economic benefit must be obtained to evaluate its application; the accounting process, for a non-profit entity, since the assessment of its use will be mainly a socio-economic effect. It is safe to say that accounting has moved from simple accounting and analytical information support to accounting management of enterprise economic processes, becoming one of the main types of management. The subject of accounting in a balanced development is the management and control of internal and external processes, and in the course of organizing accounting, engineering tools are used. In addition, the article substantiates the composition of indicators for assessing the effectiveness and efficiency of accounting processes. They are divided into three main groups: product performance indicators; process efficiency indicators; customer satisfaction indicators.

Keywords

• accounting organization
• business processes
• integrated management system
• accounting processes
• process indicators.