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International Accounting

44(242) - 2012 November

Modeling of process approach for management accounting

Vol. 15, Iss. 44, NOVEMBER 2012

Available online: 27 November 2012

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification:

Zyrianova T.V. Doctor of Economic Sciences, Professor, Head of department "Accounting, Analysis and Audit", the Ural Institute (branch) of the Russian Academy of National Economy and Public Administration under the President of the Russian Federation
tatyana.zyrianova@uapa.ru

Tarnovskaya Y.S. PhD in Economics Associate Professor of department "Accounting, Analysis and Audit", the Ural Institute (branch) of the Russian Academy of National Economy and Public Administration under the President of the Russian Federation
yulia.tarnovskaya@uapa.ru

In the article instruments of effective management by company business processes are considered. The author's point of view concerning definition of the concepts "business process" and "management accounting" is presented. The special accent was made on importance of a role of management accounting in a control system of the company.

Keywords: business process, planning, account, analysis, control, management accounting, control system, organizational structure

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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