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 socioeconomic 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 crosscutting 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 formedfinancial 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 socioeconomic 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.

Comparative Characteristics of Social Leave: International and Foreign Experience

“…The record for maternity leave for men is held by Japan, where a father can stay at home with his child for more than 30 weeks [42][43][44][45]. In fact, however, few of the residents of this country enjoy this privilege, since it is not welcomed in companies.…”

Tinjauan Literatur: Perkembangan Teori Akuntansi

“…Sebuah tool yang digunakan saat mengatur proses akuntansi, di saat yang sama akuntansi harus transparan dan sederhana menghilangkan duplikasi dan paralelisme. Menurut ilmuwan Prancis Henri Faiol dalam artikel (Osadcha et al, 2018) mengatakan bahwa akuntansi yang baik, sederhana dan mudah dimengerti, memberikan gambaran yang akurat tentang pekerjaan perusahaan dan kondisinya merupakan sarana manajemen yang kuat. Teori akuntansi terus berkembang dan disempurnakan melalui studi akuntansi.…”

Process-Oriented Management of Production Inventories: Accounting and Analytical Aspects

“…The use of the process approach to the organization of the accounting system was described by O. O. Osadcha, A. O. Akimova, Z. V. Gbur, I. I. Krylova [5].…”

“…With regard to production inventories, the elements of accounting policy (accounting technology) are: «unit of accounting for production stocks; method of accounting for transportation and procurement costs; methods of disposal valuation; basis for distribution of transportation and procurement costs directly included in the initial cost of production stocks; frequency of determining the weighted average cost of a unit of production stocks; purpose and conditions of use of production stocks» [4,5].…”