The article is devoted to the study of the current state of business processes related to accounting and analytical services to companies, assessment of their impact on financial and economic activities and the appropriateness of delegating some functions to third-party enterprises or internal separate structures.
The aim of the article is the formation of a theoretical model of the business process of a manufacturing company based on the accounting and analytical functions of service centers in order to identify their impact on improving the efficiency and performance of economic agents. The basic research methods were statistical methods, modeling of economic and production processes. The study was based on the results of the authors’ study of the indicators of the accounting (financial) statements of common service centers (CSC) in Russia, for these purposes a sample of organizations was formed according to the criteria corresponding to the CSC of large holdings. As a result, the authors revealed that the specifics of the CSC activities is that they perform secondary, servicing functions and are one of the company's cost centers. The effect of the СSC activities is to optimize the model of business processes and save technological, time and financial resources. The complexity of evaluating the centers’ activities lies in the indirect effect, which is carried out on the basis of the scientific substantiation of managerial decisions and rationalization of the powers of managerial personnel and decision-makers at each stage of the business model.
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