The article deals with one of the areas of modern management accounting, i.e. activity-based costing of an economic entity. This area bases on the implementation of the process approach to management of an economic entity's operations. The approach determines the concept of management by processes of an economic entity's activity or the concept of process approach to management, which is one of the leading concepts in the management system. The process approach implementation enables to translate the activity of an economic entity as targeted, consistent and coordinated, owing to its differentiation by processes. This determines the ability to manage the processes and influence on their results. The approach causes the emergence of a new calculation object and, simultaneously, another object of management accounting, namely, the processes of an economic entity's activity. Activity-based costing becomes a critical task of managerial accounting, as it determines the possibilities of formation and estimation of cost, as well as the financial result of not only products (goods, works, services), but also processes of activity that are considered as the key object of process-based management. The authors have differentiated the processes of current activity of an economic entity with their dividing into core processes, supporting processes, and management processes. The differentiation is based on the case study of an economic entity providing cargo transportation services. The specifics of its functioning (the lack of research and development, purchase and sales logistics, and after-sale service) caused a rather simple decomposition (itemization) of the activity's processes. At the same time, the differentiation enabled to develop a general scheme of reflecting differentiated processes of activity on the accounts of the Chart of Accounts in two versions of accounting support for activity-based costing. In particular, the first version involves using free synthetic accounts from Section III "Production costs" of the Chart of Accounts for cost recording and activity-based costing. The disadvantage of this version is limited number of free accounts in the Section. This is important in the event an economic entity has numerous differentiated processes. The second version involves using synthetic accounts and their analytical capabilities (sub-accounts) to reflect costs and activity-based costing by core processes, supporting processes, and management processes, respectively. This version has no limitations, even if an economic entity has numerous differentiated processes. Both versions provide for cost cutting on the general expense account, because it is possible to charge a substantial part of costs to the processes, to measure costs and financial results by the processes, and to evaluate the effectiveness of the processes and the economic entity's activity as a whole.
Keywords: process approach, process management, activity-based management, activity-based costing, management accounting
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