В торговой организации выделены осн

В торговой организации выделены основные («закуп», «хранение» и «продажа товаров»), вспомогательные («транспортировка») и управленческие бизнес-процессы («управление персоналом», «бухгалтерский учёт», «юридическое сопровождение» и др.), которые признаны основными объектами управленческого учёта. Процессно-ориентированный подход в учёте включает разработку бюджетов и управленческой отчётности по каждому бизнес-процессу. Форма бюджета по бизнес-процессу включает исходные ресурсы и конечные показатели эффективности, а структура отчётов о выполнении бизнес-процесса совпадает с формой соответствующего бюджета. Также предлагается в действующем Плане счетов бухгалтерского учёта открыть накопительные счёта-экраны для учёта расходов по каждому бизнес-процессу.

Результаты (английский) 1:

Philips highlights ("purchase", "storage" and "sale of goods"), auxiliary ("transport") and management of business processes ("personnel management", "accounting", "legal support", etc.), which are the main targets of management accounting. Process-oriented approach in accounting includes the development of budgets and management reporting for each business process. Budget form business process includes initial resources and target performance indicators and reports on the implementation of the business process coincides with the form of the corresponding budget. Also available in the existing chart of accounts accounting open savings account-screens for accounting of expenditures for each business process.

Результаты (английский) 2:

The trade organization identified the main ("purchase", "storage" and "sale of goods"), subsidiary ("transport") and management of business processes ("Human Resources", "accounting", "legal support" and others.) which recognized the basic objects of management accounting. Process-oriented approach in Registered includes the development of budgets and management accounts for each business process. Form budget business process includes initial resources and final performance indicators, and the structure of the reports on the implementation of the business process is identical with the corresponding budget. It is also proposed in the Plan accounts accounting savings account open screens to account for expenses for each business process.

Результаты (английский) 3:

the trade organization are the main ("закуп»," хранение» and "sale of goods), auxiliary (" транспортировка») and management of business processes ("management personnel", "accounting учёт»,"the legal сопровождение» et al.), which are the main objects of managerial accounting.процессно oriented approach in the account includes the formulation of budgets and management reporting for each business process.the budget for the business process includes the initial resources and outcome performance indicators, and the structure of the reports on the implementation of business process coincides with the form of the budget.as proposed in the plan of accounts accounting open savings account - screens for accounting of expenditures for each business process.