Scientific journal
Научное обозрение. Экономические науки
ISSN 2500-3410
ПИ №ФС77-57503

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DEVELOPMENT OF METHODS OF MANAGEMENT ACCOUNTING AND INTERNAL CONTROL BASED ON THE CONCEPT REENGINEERING ACCOUNTING AND CONTROL OF BUSINESS PROCESSES

Bogatyy D.V. 1
1 Don State Agrarian University
The technique of management accounting and internal control based on the concept of reengineering of accounting processes. The appropriateness of using the proposed methodology for enterprises in order to improve the accounting and analytical systems, business organizations and corporate governance. Feature of the proposed method, consisting of eight interconnected stages, is to examine the process of management accounting and internal control within a single project. Application of the developed method, involving the synthesis of design, strategic and systematic approach will provide visibility and control of business processes on the basis of risk assessment and management, the formation of an effective control environment, increased flexibility and adaptability of a commercial organization to a turbulent external environment.