ОСОБЛИВОСТІ ПРОВЕДЕННЯ АУДИТУ БІЗНЕС-ПРОЦЕСІВ ОБЛІКУ ВИТРАТ ТА ЇХ УПРАВЛІННЯ
The article is devoted to the study of the peculiarities of conducting an audit of business processes of cost accounting and their management for the calculation and modeling of the cost of production and / or services. It is established from which levels is the system of legal and regulatory regulation of accounting of expenses for production and product calculations. In the course of the research it was determined that the audit of business processes of cost accounting is an analysis of the organization and efficiency of processes. It was clarified that the main task of such an audit is to identify the key factors of the inefficiency of the enterprise. The article proposes the procedure for carrying out an audit of business processes of cost accounting and identifies the features of the budgeting process. The article proposes for further modeling, optimization, improvement of accounting of business processes of cost accounting to separate expenses: according to the order of formation of expenses of the enterprise; on the basis of the current Accounting Standards (Accounting Statement) No. 16 "Expenses (cost)"; in accordance with the directions of cost accounting in management accounting. The study found that in order to determine the level of organization and efficiency of cost accounting processes, it is necessary to identify the issues and reasons for the ineffectiveness of cost accounting, to find and eliminate the disadvantages in the system of cost accounting and automation of budgeting. A model of budgeting (program module) for conducting business processes audit of cost accounting of enterprises of Ukraine is proposed. The proposed budgeting model (program module) for the implementation of the business process cost accounting audit is to incorporate into the company's accounting system (such systems as the alternative to 1C may be: German SAP, as well as American Oracle and Microsoft Dynamics, Swedish IFS, British Epicor and American Infor, domestic ERP - development, in particular, IT-Enterprise software, Universal, BSI, IP-PRO and Megapolis).