from 01.01.2013 until now
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.
management accounting, controlling, cross-functional business processes, effi ciency
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.
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.
7. Barilenko V.I. Metodologiya biznes-analiza: uchebnoe posobie. - M.: KNORUS, 2018. - 190 s. - (Magistratura).
8. Gordeeva E.I. Metodika upravlencheskogo ucheta kross-funkcional'nyh biznes-processov // Audit. - 2017. - № 1. - S. 24-28.
