Home  Journals  International Accounting  47(245) - 2012 December

Management accounting of supply business process

Available online: 21 December 2012

Subject Heading: Account problems

JEL Classification: 

In the article the option of the organization of management accounting of activity of business process of supply, by means of introduction of process approach to management of the industrial enterprise is considered. For ensuring monitoring of activity objects of management accounting of business process are presented and accounts of management accounting for reflection of information on its functioning are offered. The indicator of conditional productivity of functioning of business process of supply is offered and the mechanism of its calculation in terms of money with further use of the received sums as stimulating remuneration to a salary of employees is described. The offered option allows to form information reflecting activity of business process of supply.

Keywords: business process, management accounts, assessing conditional efficiency

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive