Importance Business success depends not only on the development of techniques and technologies, but also the improvement of management systems. One of the most progressive modern concepts of management is the concept of a process-oriented management. The leaders of foreign and many Russian companies, as well, recognize the advantages of the process approach. However its implementation raises a number of difficulties. The approach is the view of the organization's activities in the form of a system of interacting processes, which are considered as control objects. Accounting, control and analysis are the functions of management, but they should undergo some changes in a new environment. Objectives The aim of the research is to identify characteristics of the accounting and analytical activities in the business process management system. Methods The research methodology is based on the synthesis and development of knowledge in the theory and practice of accounting and economic analysis. Results The research was performed in two directions. The first one determines the role of accounting and analysis at each stage of the so-called Deming cycle, which is the simplest algorithm of management activity of the process owner; identifies the modifications of accounting that improve the quality of information on the running processes; determines the components of analysis support to the system of business process management. The second direction justifies the expediency and the possibility of representing the accounting as a separate business process. Relevance The work can be useful to managers and employees of accounting services of the companies, implementing a process approach to management.
Keywords: business process, process-based approach, management, accounting and analytical support, system, indicators
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