Volska K. Development of documentation in accounting: process approach

The thesis is devoted to the grounding of theoretical concepts and developing of practical recommendations to improve organizational and methodological questions of the process of documentation from the point of the process approach. Based on the study of theoretical concepts of the document management in the system of accounting the core concepts of the process of documentation and classification of accounting documents have been detailed. The ways of forming information for management of the database of primary documents are determined. The process of documentation as a sub-system of accounting and business process has been grounded. The possibility of using the process approach for understanding accounting has been grounded. Methodological approach to accounting and organizational provision of designing and modeling as well as realization of the business process of accounting documentation has been worked out. The organizational and methodological approach to performing analysis, optimization and control of the business process of accounting documentation in the part of efficiency of its realization in an enterprise has been improved.