Rudnytska O. Management аccounting of basic business processes of trade enterprises.

Object: management accounting system of key business processes in trade. Objective: to improve management accounting key business processes in commercial enterprises. Methods: induction, deduction, historical generalization and grouping, modeling, comparison graphing. Improved: classification of costs under business processes of procurement, transportation, storage and sale of goods; management accounting reporting form, are based on accounting data on costs for key business processes; methodical maintenance of strategic analysis in evaluating the effectiveness of key business processes commercial enterprise by identifying the major key financial and non-financial indicators; form strategic map of key business processes in the context of trade projections "Finance," "Customers," "Internal Business Processes", "Development and Learning" with the development of measures to achieve a system of strategic objectives and key performance indicators of the entity Scope: trade enterprises.rison, detailing, systematic approach and modelling. Improved: the information support of cost management system in responsibility centres; methodology of cost management accounting in enterprises producing sugar by responsibility centres using budgeting; organizational and methodological support of construction the internal control of costs by responsibility centres using control registers of spending cost budget of manufacturing and nominal cost centres and the system of evaluation indicators the effectiveness of its activity. Scope: the enterprises producing sugar.