DOI: https://doi.org/10.18371/fcaptp.v4i27.154194

IMPLEMENTATION OF ACCOUNTING PROCESSES AS AN ALTERNATIVE METHOD FOR ORGANIZING ACCOUNTING

O. O. Osadcha, A. O. Akimova, Z. V. Hbur, I. I. Кrylova

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.

Full Text:

PDF

References


Fayol, H. (2012, August 28). Obshchee i promyshlennoe upravlenie [General and industrial management]. (B. V. Babin-Koren', Trans). Tsentr humanytarnykh tekhnolohyi — Center of Humanitarian Technology. Retrieved from http://gtmarket.ru/laboratory/basis/5783 [in Russian].Hendriksen, E. S. (2000). Teoriya buhgalterskogo uchyota [Theory of Accounting]. (Ya. V. Sokolov, Trans). Moscow: Finansyi i statistika [in Russian].

Davenport, T. H. (1993). Process Innovation: Reengineering Work Through Information Technology. USA: Ernst & Young.

Andersen, B., & Adler, Yu. P. (Ed.). (2003). Biznes-protsessyi. Instrumentyi sovershenstvovaniya [Business processes. Tools for improvement]. (S. V. Arinichev, Trans). Moscow: RIA «Standartyi i kachestvo» [in Russian].Repin, V. V. (2013). Biznes-protsessyi. Modelirovanie, vnedrenie, upravlenie [Business processes. Modeling, implementation, management]. Moscow: Mann, Ivanov i Ferber [in Russian].Scheer, A.-W., Kamennova, M. S., & Gromov, A. I. (Ed.). (1999). Biznes-protsessyi. Osnovnyie ponyatiya. Teoriya. Metodyi [Business processes. Basic concepts. Theory. Methods]. (N. A. Mihajlova, Trans). Moscow: Vest-MetaTehnologiya [in Russian].

Krogstie, J. (2013). Perspectives to process modeling. Springer-Verlag Berlin Heidelberg.

Chernobai, L. I., & Duma, O. I. (2013). Biznes-protsesy pidpryiemstva: zahalna kharakterystyka ta ekonomichna sut [Business processes of the enterprise: general characteristics and economic essence]. Visnyk Natsionalnoho universytetu «Lvivska politekhnika» — Bulletin of Lviv Polytechnic National University, 769, pp. 125—131 [in Ukrainian]

Repin, V. V., & Eliferov, V. G. (2013). Protsessnyiy podhod k upravleniyu. Modelirovanie biznes-protsessov [Process approach to management. Modeling of business processes]. Moscow: Mann, Ivanov i Ferber [in Russian].

Osnovni polozhennia ta slovnyk terminiv [Basic Terms and Glossary]. (2008). DSTU ISO 9000:2007. Kyiv: Derzhspozhyvstandart Ukrainy [in Ukrainian].

Kontseptualna osnova finansovoi zvitnosti [The Conceptual Framework for Financial Reporting]. (2010). Standart IASB vid 01.09.2010. Retrieved from http://zakon4.rada.gov.ua/laws/show/929_009 [in Ukrainian].


GOST Style Citations


Файоль А. Общее и промышленное управление [Электронный ресурс] / А. Файоль ; пер. c англ. Б. В. Бабина-Кореня // Центр гуманитарных технологий. — 2012. — 28 августа. — Режим доступа : http://gtmarket.ru/laboratory/basis/5783.Хендриксен Э. С. Теория бухгалтерского учёта / Э. С. Хендриксен, М. Ф. Ван Бреда ; пер. с англ. под ред. проф. Я. В. Соколова. — Москва : Финансы и статистика, 2000. — 576 с.

Davenport T. H. Process Innovation: Reengineering Work Through Information Technology / T. H. Davenport. — USA : Ernst & Young, 1993. — 352 p.

Андерсен Б. Бизнес-процессы. Инструменты совершенствования / Б. Андерсен ; пер. с англ. С. В. Ариничева ; науч. ред. Ю. П. Адлер. — Москва : РИА «Стандарты и качество», 2003. — 272 с.Репин В. В. Бизнес-процессы. Моделирование, внедрение, управление / В. В. Репин. — Москва : Манн, Иванов и Фербер, 2013. — 512 с.Шеер А.-В. Бизнес-процессы. Основные понятия. Теория. Методы / А.-В. Шеер ; пер. с англ. Н. А. Михайловой ; науч. ред. и предисл М. С. Каменновой, А. И. Громова. — Изд. 2-е, перераб. и доп. — Москва : Весть-Мета Технология, 1999. — 173 с.

Krogstie J. Perspectives to process modeling J. Krogstie // Business Process Management. Theory and Applications. — Springer-Verlag Berlin Heidelberg, 2013. — 444 р.

Чернобай Л. І. Бізнес-процеси підприємства: загальна характеристика та економічна суть / Л. І. Чорнобай, О. І. Дума // Вісник Національного університету «Львівська політехніка».  — 2013. — № 769 : Менеджмент та підприємництво в Україні: етапи становлення і проблеми розвитку. — С. 125—131.

Репин В. В. Процессный подход к управлению. Моделирование бизнес-процессов / В. В. Репин, В. Г. Елиферов. — Москва : Манн, Иванов и Фербер, 2013. — 544 с.

ДСТУ ISO 9000:2007. Основні положення та словник термінів : Національний стандарт України. — Київ : Держспоживстандарт України, 2008. — 29 с.

Концептуальна основа фінансової звітності : стандарт IASB від 01.09.2010 [Електронний ресурс]. — Режим доступу : http://zakon4.rada.gov.ua/laws/show/929_009.





Copyright (c) 2018 O. O. Osadcha, A. O. Akimova, Z. V. Hbur, I. I. Кrylova

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

ISSN (print) 2306-4994, ISSN (on-line) 2310-8770