Practical Aspects of the Methodology for Constructing a System of Management Accounting and Controlling Cross-Functional Business Processes

Ekaterina I. Gordeeva

doi:doi:10.12737/1998-0701-2022-8-4-30-41

UDC 65

Practical Aspects of the Methodology for Constructing a System of Management Accounting and Controlling Cross-Functional Business Processes

Published в Auditor · Volume 8, Issue 4, 2022 · Pages 30–41 · Rubrics: Economy: topical issues

DOI 10.12737/1998-0701-2022-8-4-30-41

Received: 29.04.2022 Accepted: 11.05.2022 Published: 11.05.2022

Authors

Ekaterina I. Gordeeva ¹

1 Financial University under the Government of the Russian Federation (Department of Audit and Corporate Reporting of the Faculty of Taxes, Audit and Business Analysis)
from 01.01.2013 until now

ABSTRACT

In the article, the author proposes and substantiates a methodology for building a system of management accounting and controlling cross-functional business processes based on performance indicators and consistency. The peculiarity of this technique lies in the interdisciplinary approach to the study of business processes from the side of management accounting, business analysis, controlling and management.

KEYWORDS

management accounting controlling cross-functional business processes effi ciency

Information References

Authors:

1. Financial University under the Government of the Russian Federation (Department of Audit and Corporate Reporting of the Faculty of Taxes, Audit and Business Analysis)
from 01.01.2013 until now

Type:

Article

Pages:

from 30 to 41

Status:

Published

Subject area:

UDC 65

Language:

Russian

Keywords:

management accounting, controlling, cross-functional business processes, effi ciency

References

1. Chan T., Dantas O., Ayvers L., Kotov I., Kurbay A, Lang N., Meyer M., Rival' O., Verma Sh., Yundzhu K. Pretendenty na liderstvo v tehnologicheskom sektore. Issledovanie BCG 2020 goda Noyabr' 2020 goda

2. Business Solutions Consulting. IDC shared data on the development of the Russian IT market in 2020. URL: https://bsc consulting.ru/blog/analytics/200421/

3. Costello K., Rimol M. Gartner Forecasts Worldwide IT Spending to Reach $4 Trillion in 2021 STAMFORD, Conn., April 7, 2021. URL: https://www.gartner.com/en/newsroom/press-releases/2021-04-07-gartner-forecasts-worldwide-it-spending-to-reach-4-trillion-in-2021

4. TAdviser. Business Process Management System, BPM. Business process management, Russian market. URL: https://www.tadviser.ru/index.php/:Business_Process_Management_System

5. Vahrushina M.A. Upravlencheskiy uchet i menedzhment: sinergiya edineniya // Menedzhment i biznes-administrirovanie. - 2018. - № 1. - S. 86-93. EDN: https://elibrary.ru/YVJVVC

6. Demina I.D. Operativnyy uchet: transformaciya v usloviyah cifrovoy ekonomiki / I.D. Demina, M.V. Poluleh // Uchet. Analiz. Audit. - 2020. - T. 7. - № 4. - S. 43-51. DOI: https://doi.org/10.26794/2408-9303-2020-7-4-43-51; EDN: https://elibrary.ru/TJNGMI

7. Barilenko V.I. Metodologiya biznes-analiza: uchebnoe posobie. - M.: KNORUS, 2018. - 190 s. - (Magistratura). EDN: https://elibrary.ru/ZVKCFB

8. Gordeeva E.I. Metodika upravlencheskogo ucheta kross-funkcional'nyh biznes-processov // Audit. - 2017. - № 1. - S. 24-28. EDN: https://elibrary.ru/XVHPSF

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