Search

This article is devoted to problems of the process of rendering services in the field of customs during digitalisation of the economy. The observed mechanism of rendering state customs services, as well as improving their quality, naturally affect the entire service sector and the development of the country’s economy as a whole. The main purposes of the article are to analyse the mechanism of rendering services in the field of customs and to search for effective methods of assessing their quality. The relevance of the article is determined by the need to improve the operations performed to be able to manage the quality of provided customs services. The main objective of this article is to propose possible ways to reduce time costs without losing the quality of customs control in the process of providing the services. The article used both theoretical (analysis of the current legislation) and empirical research methods (giving practical examples of improving the efficiency of customs operations and the quality of customs services). The results of the study are the following: development of sequential operations performed by customs authorities in the process of rendering services in the field of customs; proposal of possible criteria for assessing their quality; formulation of options for managing this quality.

Aggressive and volatile business environment determines the need to study and use innovative and progressive management paradigms that are able to ensure the competitiveness of enterprises in target markets. The subject of the study is a set of theoretical and applied principles for evaluating the effectiveness of economic entity’s business processes based on a system of certain indicators. The purpose of the study is to develop a methodology for evaluating the effectiveness of enterprise’s business processes based on the SMART approach. The authors present their vision of the groups of indicators that can be used to determine the effectiveness of business processes. The study uses a SMART approach to setting goals, which helps to correctly formulate the desired result and provides an understanding of the direction. The authors propose an approach to evaluating the business processes’ effectiveness based on six criteria: process efficiency, efficiency of providing the necessary resources, product cost, resource productivity, length of one technological cycle, adaptability of the process. Based on the synthesis of concepts such as the balanced scorecard, functional and cost analysis, and key success factors the authors create an original model for evaluating the effectiveness of business processes.

Copyright of German International Journal of Modern Science / Deutsche Internationale Zeitschrift für Zeitgenössische Wissenschaft is the property of Artmedia24 and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of German International Journal of Modern Science / Deutsche Internationale Zeitschrift für Zeitgenössische Wissenschaft is the property of Artmedia24 and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the context of constant aggravation of competition, when the speed of response of all subsystems of the enterprise along with the efficiency of activities are of particular importance, one of the effective instruments aimed at improving the functioning of the enterprise is the reengineering of business processes, since it radically changes the existing process model of business to an innovative model that is more adaptive to the existing realities of an economic entity. Effective use of technologies and instruments for reengineering of business processes allows the enterprise to become more flexible and adaptive to changes in the external environment, and as a result, more competitive in the business environment. Therefore, the study of the scientific problem of the application of the conception of reengineering and its implementation by enterprises in today’s conditions is an urgent task of both scientists and practitioners. The aim of the article is to develop an algorithm for evaluating the process of reengineering of the enterprise’s business processes. The article proves the relevance of the conception of reengineering of the business processes of enterprise by analyzing the evolution, formation, and the current development of this sphere of knowledge; the importance of information technologies in the management of the system of processes and modeling of the business processes of enterprise is determined; the stages of the procedure for reengineering of the business processes of enterprise are substantiated and the role and status of personnel in these changes are determined; an integrated organizational approach to assessing the process of reengineering of the the enterprise’s business processes has been substantiated. The purpose of the research was achieved with the help of a system of methods, in particular analysis and synthesis, induction and deduction – to determine the essence and features of the object and subject of research, scientific abstraction, logical analysis, comparison – to establish the causes, factors, and consequences of influence on the object and subject of research; integrated and system approach – to assess the process of reengineering of the business processes of the enterprise. Further scientific research on the subject of research will be based on the rapid development of modern technologies with the progressive informatization of society, which will lead to new conceptions and approaches both to the organization of reengineering and to the evaluation of its results.

The development of European integration processes leads to the emergence of new opportunities for improving the functioning of domestic enterprises. That increases competition not only in foreign, but also in domestic markets. This necessitates the need to improve the effectiveness and efficiency of the functioning of domestic enterprises, and requires, first of all, the improvement of their management system. International experience shows that one of the key directions in the context of the above is the application of a process approach to activity management. This requires managers of all levels in the enterprise to understand the provisions of the theory of this approach and the algorithm of actions regarding its practical application. The results of studying the scientific literature indicate that the theory of the process approach to the management of the enterprise's activities has been developed quite widely. At the same time, there are currently no unified approaches to the interpretation of even the basic concepts of this theory - process, business process. It was established that the wording of the mentioned concepts is incomplete, they contain provisions regarding their individual aspects or properties. What makes it impossible to develop an effective approach to improving the company's management system and practically implement it. Based on the results of a categorical analysis of scientific works and the provisions of international and domestic ISO standards regarding the essence of the concepts "process" and "business process", the key features of these concepts were determined. By synthesizing these features, taking into account the connections between them, the author's definition of these concepts was formed. Compared to the positions available in the scientific literature, the proposed formulations are complete, reflect all the key aspects of the studied concepts and make it possible to form an effective approach to the management of the enterprise's activities. It was established that the process contains not one, but three consecutively executed stages, which ensures the existence of the process and connections between the processes. A business process as a type of process has three key features: controllability, repeatability and flexibility. Thanks to these properties, the business process fulfills its role in the system (enterprise). Business processes within the system are interconnected and are aimed at achieving the general goals of the system (enterprise) through the achievement of the goals set for them.

Background. Predictive business process analytics is an important tool in the management of organizational systems. The study discusses the approaches to improve deep learning methods for business processes prediction. The purpose of the work is to improve the efficiency of analysis and predictive identification of problematic business processes by improving existing deep learning methods. The implementation of the proposed methods will effectively predict the problems and the behavior of both single processes and entire organizational systems. Materials and methods. Process Mining methods, deep learning and methods of organizational system management are used. Results. In the course of the work, a review of existing process predicting methods was made. An improvement of existing solutions is proposed by integrating the properties of predictive neural networks and networks for machine translation within a single model. In particular, encoder and decoder were used, as well as the attention mechanism. Conclusions. The work experimentally confirmed the effectiveness of the proposed modification of the neural network architecture. The changes made it possible to improve the quality of predicting the business processes activities by 1.5–2 times.

Рассматривается управление жилой недвижимостью и прилегающей территории на основе системы управления инцидентами управляющей компании, как одного из способов регулирования функций эксплуатации, технического и санитарного содержания многоквартирных домов в условиях рыночной экономики. The management of residential real estate and adjacent territory on the basis of the incident management system of the management company as one of the ways to regulate the functions of operation, technical and sanitary maintenance of apartment buildings in a market economy is considered. Purpose: to identify the problems that determine the process of working with consumer appeals to the management company, in order to work out the methodological foundations for building an incident management system in the management company.Methodology: the dialectical method is used as a general scientific method of cognition; techniques and tools of system, comparative analysis and generalization. Results: analyzed the business process, identified business problems relating to the current process of working with customer complaints to the management company, built a strategic map of the management company. Scope of results: heads of management companies when addressing issues of determining the optimal relationship with consumers to reduce the risk of poor-quality work.

The relevance of the topic of the article is due to the importance of artificial intelligence as a tool for optimizing business processes of enterprises. The purpose of the article is to analyze the level of research in the field of artificial intelligence in the world. Tasks: conducting a qualitative analysis of the state of the global artificial intelligence market, establishing market development trends and factors. Methods. System approach, logical analysis, synthesis. Results. The world leaders in the field of artificial intelligence research are the USA, China, Japan, India, as well as high-tech multinational corporations. The main segment for venture investments are healthcare companies. The volume of venture deals in the field of artificial intelligence in 2021 amounted to about $ 66.8 billion. China provides significant state financial assistance to its companies working in the field of artificial intelligence. Artificial intelligence technologies have every chance to become a priority target for investments of over 30% of companies in the world and the basis for the growth of the global gross domestic product. The Asian market is actively developing, but the United States remains the leader in the number and volume of investments in the field of artificial intelligence. Conclusions. There are positive factors contributing to the development of artificial intelligence technologies (the growth of company stock prices, the beginning of the virtualization of digital space), and negative ones (the emerging shortage of semiconductors and the “arms race” in the field of artificial intelligence), trends are outlined towards the creation of large models and data, ethical and sovereign artificial intelligence, artificial intelligence technologies are actively developing for military tasks.

Introduction. This article presents the experience of five years of using simulation modeling to optimize work in the field of healthcare organization. Works are considered on the example of organizing the process of a three-level system for organizing emergency medical care in the regions, and examples of the practical application of computer modeling to improve the work of an inpatient emergency department are presented.The objective was to study various methods and approaches to the implementation of simulation modeling used in practice in the healthcare system. Consider the possibilities of simulation modeling on the FlexsimHC platform.Methods and materials. The analysis of methods and software used to create a simulation model in the healthcare sector was carried out. The main possibilities of using process modeling on the FlexsimHC platform were considered on the example of designing work inside and outside the hospital.Results. After a series of experiments in the virtual space, the data obtained were put into practice. On the example of the completed project of the simulation model of the region, a real way to optimize the emergency medical care in the region was proposed. Experiments were also carried out on models of an inpatient emergency department, the results of which revealed ways to optimize the workflow aimed at reducing the duration of stay inside the department, at an adequate distribution of patient flows, allowing timely implementation of all necessary medical and diagnostic measures without additional burden on medical personnel.Conclusion. Simulation modeling is the key to solving the logical problems of modern planning, allowing to reduce the risks of logistics errors in real time.

The article presents the theoretical provision of the management of financial-economic security of business processes of enterprise from the standpoint of the conception of security-oriented development, resource-based and process approaches. The resource-based approach is considered traditional in world practice, where the financial-economic security of enterprise is considered as a state of efficient use of the resources of a business entity to prevent threats and destabilizing factors. The results of these studies create a methodological basis for building a system for managing the financial-economic security of enterprise, which forms a managerial response to certain risks and threats due to specific functions and analysis, accounting, diagnostics. A comprehensive study of the state of economic security of an enterprise is impossible without taking into account the provisions and principles of the process approach – distinguishing the characteristics of the financial-economic security of business processes, localized assessment of their levels and the impact on current financial-economic results, the implementation of strategic goals. The financial-economic security of business processes is ensured by the formation of such properties of business processes as: financial-economic stability; organizational adaptability; functional efficiency; innovative activity; managerial competence. The solution of these problems is impossible without the use of a strategic instrumentarium for managing the financial-economic security of business processes of enterprise development. According to the results of the analysis of studies of the characteristics of types of business processes, the criteria for the financial-economic security of business processes of enterprise are defined.

Background. Modern methods of increasing production efficiency and improving product quality, using functional cost analysis (FSA), assign the main role to the valuation of business processes. The proposed methodology, which is the basis of the developed system, brings to the fore a functional approach to the analysis of objects, which makes it possible to formulate proposals for improving both specific products and business processes at all levels of their organization. Materials and methods. The research methodology consists in the consistent construction of simulation models of the object of analysis. The use of expert assessments at all stages of modeling makes it possible to obtain original solutions to improve the quality and increase the competitiveness of the analyzed object. The FSA methodology is fully consistent with the eight principles of quality management, which are the basis of the ISO 9000:2015 family of standards. Results and conclusions. The developed algorithms and programs of the FSA system allow users to explore objects of various levels and applications in a short time. The solutions obtained as a result of the analysis are non-trivial and contribute to the achievement of the optimal quality-price ratio. The proposed technique is illustrated by examples of product analysis using an automated FSA system.

The purpose of the article is to outline the value of electronic document management for business, in particular, to formulate its advantages in the context of modern digital transformation and global challenges. The research methodology consists of scientific research principles, a systematic approach to identifying the problem, methods of theoretical systematization and generalization (to identify the results and conclusions of previous studies), critical analysis (to critically evaluate the existing positions of the authors), observation, analysis and synthesis (to identify the problems of using electronic document management in business, formulating its main advantages and disadvantages). The scientific novelty lies in the formulated advantages of electronic document management for business in the context of modern challenges of digital transformation and global challenges, including saving money, time and space resources, strengthening the competitiveness of business through the growth of its flexibility and adaptability. Conclusions. There is a rather primitive idea of the benefits of using electronic documentation in business processes. The multidimensionality of the business space, due to the digital transformation of the economy and the modern business environment, determines qualitatively new requirements for the circulation of information; metadata, which is formed in the interaction of business with other economic agents in the digital space, is gaining importance. Having a high-quality electronic document management system will improve both internal efficiency and overall business competitiveness. The use of modern digital data processing systems requires a review of the requirements for the electronic documents themselves, the reduction of classic document details, and their replacement with metadata. This will simplify the procedures for creating documents, reduce the burden of documentary work, linkage of documents with each other, and verification of the document’s legitimacy. The biggest advantage of electronic document management is the ability to index documents and process them using artificial intelligence technologies, which allows you to search for errors and differences from previous operations, predict operations, and use registers of open and official data.

The presented research reveals the concept of intangible motivation of personnel. The definitional content of this category has been formed, the place, components, basic principles, approaches to implementation, as well as the psychological basis of motivation, have been determined. The co-evolutionary mechanisms of the system of intangible motivation and implementation of the quality management system at the enterprise have been determined, an important attribute of which is the permanence and consistency of the use of general principles. The need to implement the principles of a quality management system is determined at all stages of personnel management, in particular: selection and assessment of personnel, adaptation and training, team building, development and attraction. In the course of the study, it was confirmed that systematic training of employees on quality issues, tools and principles of the quality management system is an important element of improving and managing quality in organizations, because training and development has a significant impact on the quality provided by the organization on a regular basis through quality education and training activities, quality-oriented rewards and programs are essential to achieve quality management objectives. Quality management initiatives and programs require the support, input and cooperation of all workers and their effective involvement. The main psychological motivational components of the enterprise personnel in the structure of the enterprise quality management system have been determined, namely: awareness, responsibility and competence. The importance of such tools of the quality management system as policy and goals in the context of the formation of a motivational strategy is emphasized. Proposals have been formulated for the implementation of non-material motivation using the toolkit of general principles and approaches of the enterprise quality management system.

The article provides key approaches to determining the concept of enterprise efficiency. One of them is the introduction of a process approach and optimization of production business processes. The purpose of the article is the theoretical studying and comprehensive determining the business processes of the enterprise to be optimized to increase its efficiency. The methodological instrumentarium of the study were methods such as retrospective analysis, synthesis, critical analysis, generalization method. In the current economic conditions of development of enterprises there are objective reasons justifying the need to move to the application of a process approach in management. An enterprise that applies a process approach to the organization of business environment management significantly increases the efficiency of economic activity. Economic activity is perceived as a totality of business processes, which aims to implement the mission and goals of the enterprise. It is determined that business processes management is a certain system of development and implementation of managerial decisions to ensure a high level of efficiency, which is reflected in the results of the enterprise. It is proved that the optimization of business processes of the enterprise is an effective instrument for ensuring the efficiency of activities and realizing the potential of the enterprise in the current conditions of uncertainty, as well as contributing to increasing profits and productivity growth, reducing costs, improving the quality of products or services, increasing their compliance with the needs of customers and consumers. For maximum quality of business processes in the enterprise, it is necessary to use optimization methods that will allow establishing a balance between the satisfaction of consumers and competing market forces, on the one hand, and business efficiency indicators on the other. Prospect for further research in this direction is to strategize the activities of enterprises on the basis of a process approach.

The market of hotel services is an actively developing market in which innovative technologies of service of guests are widely used; various loyalty and reservation programs are being developed and improved; new approaches to business process management are applied. Benchmarking is a very relevant area designed to assess and select alternative options for the development of the hotel business, defining tasks and improving management efficiency through a deeper study and borrowing approaches successfully implemented by competitors. The aim of the research is to study the current features of benchmarking in the hospitality industry and its impact on the dynamics of enterprise performance. The research methods used are method of competitive analysis, statistical method, generalization method, forecasting. The results and conclusions: the analysis of the state of the hotel services market has shown a steady growth in the number of facilities and consumers of hotel services, which leads to increased intra-industry competition. Benchmarking helps to correlate the operating performance of the hotel business with the performance of the competitive environment, to move away from the subjective assessments of hoteliers and to identify errors in sales policy. In addition, the use of benchmarking allows you to predict the dynamics of demand in order to minimize managerial errors. The conclusions: benchmarking is part of marketing research and the basis for business process planning in the context of choosing strategic activities of the hotel service company. Conducting such a study is focused on providing the hotel with significant competitive advantages, the quintessence of which is the procedure of studying the experience of operating in the market of business leaders.

The work examines the role, problems and prospects of a «smart factory» in the conditions of digitalization of enterprises, taking into account imbalance of the business environment. It is defined that in modern conditions, most enterprises focus on automating business processes and increasing efficiency, and only a minority of them transforms the business model, which is grounded on an insufficient level of maturity for drastic changes. It is substantiated that the so-called «smart factory» is a promising direction for the development of digitalization of enterprises, taking into account the imbalance of the business environment. It is noted that the «smart factory» is an environment wherein machines and equipment can improve processes through automation and self-isolation. At the same time, they are aimed at mass production of articles, while maintaining a maximum production flexibility. These requirements are ensured due to the high level of automation and robotization of the enterprise. Automated control systems for technological and business processes are also widely used due to their consistency at each stage of interaction. The study of the content of the concept of «smart factory» allowed to determine and systematize its functions (planning, logistics, supply chain, product development), advantages (accessibility, optimization, proactivity, flexibility), segmentation, problem groups (personnel, technologies, business process). It is specified that the development and implementation of «smart factories», despite the advantages of the latter, can be difficult and risky. Enterprises that have succeeded with the introduction of «smart factories» can increase production and value by reducing production costs, improving quality and flexibility, as well as reducing the time for the market entrance.

An important aspect of the interaction of the subjects of legal relations is the process of making a management decision on the possibility of partnership. This makes it necessary to assess the economic reliability of a participant in the relationship, both a potential partner and within the framework of the interaction that took place. The purpose of the article is to show a variety of approaches when analysing the organisation economic reliability. The approach proposed to assessing the organisation reliability from the point of view of the goals of different interest groups of the organisation business environment has been illustrated. The object of the study is the concept of the organisation economic reliability. The subject of the study is the differences between the goals (markers) of different interest groups in assessing the organisation economic reliability. The methodological and theoretical basis of the research is general and private scientific approaches to studying the essence of the definition and methods of assessing the organisation economic reliability. The article is based on the system approach methodology. During the study the methods of comparative analysis, the method of expert assessments, normative and logical methods were used. In addition, CyberLeninka, eLibrary.Ru, Scopus, Web of Science, and Google Scholar were used as academic citation database. To ensure the accuracy of the literature review process, all publications were studied independently by the authors. The article reveals the dependence of the assessment and the form of presentation of the results of the assessment of the organisation economic reliability on the group of users in whose interests it is carried out.

The article is aimed at improving the theoretical and methodical instrumentarium for automating business processes in the context of developing a universal algorithm for optimizing and automating business processes of an enterprise using the stochastic modeling method and WorkFlow techniques – EPC. As result of the research, the authors’ approaches to defining the fundamental principles of automation of enterprise business processes are analyzed. The expediency of practical use of the stochastic modeling method and WorkFlow techniques – EPC for optimization of business processes is specified. Practical recommendations on the management of automation of business processes at the domestic enterprise using the stochastic modeling method are provided. It is proved that the use of the proposed algorithm of automation of business processes makes it possible to significantly increase the likelihood of its urgent and unimpeded implementation (in terms of the project implementation). Prospects for further research in this direction are the analysis of the problems of evaluating the efficiency of business processes of enterprise, in particular, the use of the control points method for the formation of an intra-organization system of audit for basic business processes. Specific notations of business process modeling in the context of their application in the realities of domestic doing business require additional research and analysis.

The need to optimize the business processes of tourism enterprises is determined by changes in business needs, in particular in the economic and financial-economic activities. In order to ensure the success of enterprises in the tourism sector, it is necessary to constantly develop and change, improve their business processes in accordance with market conditions and consumer needs. The article examines the conceptual principles for optimizing the business processes of tourism enterprises. It is specified that the optimization of business processes is one of the aspects of the enterprise development whereby the targets and tasks are achieved, in particular: increasing profits and productivity of activities, reducing costs, increasing the target audience, etc. In the course of research, the key principles and features of optimizing the business processes of tourism enterprises are distinguished. It is determined that the business processes of the tourism enterprise are formed from an aggregate of certain actions and factors, containing causal connection. The results of business process are: the formed value added; the expanded range of consumers, partners; maintaining competitive positions in the market; improvement of economic activity, and as a sum – increase in profits. It is found out that the most critical in the system of optimization of business processes of tourism enterprises are express diagnostics and fundamental diagnostics. The main criteria for optimizing the business processes of the tourism enterprise are defined and proposals for their addition by such indicators as execution time and cost of processes are made. It is noted that each of these criteria is evaluated through the system of indicators, which is formed within the framework of the analysis of business processes of the enterprise. The most appropriate methods and methods of collecting information that can be used in optimizing business processes are defined. The basic elements and parameters of business process optimization are outlined. The main analytical aspects of optimization of business processes of tourism enterprises are analyzed.

The article studies domestic and foreign papers and defines the main tendencies of applying business analytics in business management. The information volume and change space is expected provide for tenfold increase in 3 years. The success of management decisions will depend on the speed of response to new technological opportunities and quality analysis using modern systems. The experience in modern tools of business analytics application in the field of running business and entrepreneurship is investigated. The expediency of business analytics tools and methods application and mechanisms of business processes optimization in management organization of an agricultural institution of higher education is proved. Business analytics tools that can be used to monitor the activities of agricultural institution of higher education were identified. The online visualize and BI-platform Tableau Public were used to analyze the market of agricultural education services according to various competitiveness criteria. The ability to import data from online sources and various document formats, the ability to simultaneously visualize several criteria using different forms of data presentation and filters, as well as instant automatic changes in analytics when changing data are the advantages of using these tools. The algorithm of competitive strategy in the BP Simulator business process simulator is developed. It includes six stages of development: studying the educational services market and defining the needs of consumers of various groups of stakeholders; identification of leaders in the educational services market; identification of strengths and weaknesses of competitors; self-analysis of the institution running, identification of its own strengths and weaknesses; differentiation of services in order to create a unique service; designing a competitive strategy.

The key idea of the conceptual model of financial and economic security of business processes of enterprise is the viewpoint that economic security is an integral part of the management system of enterprise development and therefore covers the tasks of strategic management and those that are specific to the current management of business processes of enterprise. Economic security management in accordance with development goals is ensured by such principles as: adaptability, achieved by harmonization of interests and goals, reliability of organizational relations with partners, compliance with organizational structure; sustainability, which is created due to competitiveness and stable position in the market, financial and economic condition and efficiency of functional areas of activity; ecological and social responsibility implemented in compliance with social standards and minimization of harmful effects on the environment. The components of this model are the goals, tasks, functions and potential for ensuring the security-oriented development of enterprise. Restrictions on the protection of the enterprise from threats require the financial and economic security management system of the developed information and analytical provision to identify and prevent threats, assess their impact, changes in the financial and economic state of the enterprise, the sufficiency of its resource provision. The most relevant are the analytical methods for assessing possible threats and their consequences, identifying dangerous zones to maintain the sustainability of the financial and economic state of enterprise. Further development of an analytical instrumentarium for assessing economic security be carried out through the construction of more advanced indicators and criteria for quantitative assessment of the adequacy of the level of economic security in order to ensure the sustainable development of enterprise.

The article is aimed at determining the level of maturity of the business process management system of an agro-industrial enterprise. The existing common approaches to assessing the maturity of the business process management system are identified, their defining features are determined. A definition of maturity of the business process management system of the enterprise is made. The features of the process and enterprise maturity model (PEMM) developed by M. Hammer are described in detail. Four levels of business processes that form the system according to the Hammer model are characterized. The aspects and directions of research of maturity of the business process management system of enterprise according to the PEMM model by M. Hammer are specified. The scale of assessment of the level of maturity of the business process management system of enterprise according to certain criteria is provided. The procedure for assessing the maturity level of the business process management system of the enterprise under research is described and a scale is provided that helps to determine the current level of maturity of the system from the very low to the very high (five such levels are defined in general). Descriptions of the levels of business processes according to the PEMM model are specified in terms of the aspects of Projecting, Contractors, Process Owner, Infrastructure and Indicators. For each aspect, an assessment of the business process management system of the enterprise under research was carried out. The results are presented both by a separate direction and by each aspect of the assessment of the maturity of the business process management system of enterprise. For each aspect of the assessment of the system maturity, the characteristic features are determined, the main disadvantages and achievements are indicated. On the basis of the determined estimates of the business process management system of the enterprise under research, an assessment of the maturity of the business process management system of this enterprise in view of certain aspects is computed, as well as its current level is defined. To identify the most problematic areas in the business process management system, the existing level of maturity of the system is depicted using a petal chart. The main directions of further improvement of the existing system are defined.

A holistic understanding of the state of economic security of enterprise is ensured by the implementation of process management and assessment of security based on the maturity of business processes. Introduction of measures to improve the economic security of the enterprise on the bases of maturity of business processes allows to optimize the operational and investment activities of the enterprise and ensures its safety against the risks of inconsistent implementation of measures in accordance with the spheres of activity. The purpose of the research is to substantiate the maturity of the business processes of trade enterprise as a criterion for their economic security and on this basis the development of a system for assessing the economic security of the business processes of the enterprise. The ground for linkage of conceptions of process management and security management are the economic interests of the enterprise, which have to be protected (in terms of economic security) and implemented (in terms of process management). The attributes of maturity of business processes (safety of business process taking into account the materialization of the stakeholders’ interests, completeness of business process implementation) and the criteria for evaluation on their basis (effectiveness, efficiency, quality, completion of the management cycle) are allocated, which are taken into account for the formalization of the system of assessment of the level of economic security of the enterprise on the basis of maturity of their business processes. The developed system of indicators for assessment of business processes of trade enterprise allows to identify the level of maturity of business processes and determine on this basis the level of economic security of the enterprise. Prospects for further research in this direction are the substantiation of a scientific-methodological approach to the assessment of economic security of trade enterprise on the basis of maturity of its business processes.

The article is aimed at researching and making a generalization of modern world-wide trends observed in the sphere of the business processes management of enterprise. The article stipulates the need to study modern trends in the sphere of the business processes management of enterprise. The dynamics of interest in the sphere of the business processes management and its nature in modern enterprises is examined. The projects that are of more significant interest among entrepreneurs in the sphere of development of management of own business processes are defined. The rating of the most common factors that act as the driving force for the focus of the enterprises’ activity on changing business processes has been built. The costs of managing changes in relation to the total costs associated with the implementation of ERP projects at enterprises are analyzed. The approaches to building up the architecture of business processes used in modern organizations are researched. The modern attitude of companies to the role of process manager in changing the business processes of enterprise is studied. It is determined how the vast majority of business processes management professionals approach to expanding their competencies and researching modern world trends. The generalization of modern world trends in the sphere of the business processes management is specified. The role of the digital revolution and the corresponding emergence of new types of business management technologies have been defined. Examples of the combination of modern digital technologies and business processes management instruments are provided. The essence of the intellectualization of process systems and the introduction of low-code platforms for the elaboration and development of the enterprise’s business processes management system are considered. The directions of possible development of business processes management systems are defined, which will provide the possibility of free combination of a wide range of digital technologies, namely: creation of integrated digital business platforms.

The existing business models essential for the creation of consumer value and, consequently, business competitiveness are now undergoing a transformation. Brand-new technological developments based on network integration, intelligent technology and flexible automation are becoming increasingly relevant: additional competitive opportunities appear, and knowledge management and intellectual capital management are becoming key business processes. When developing a strategic vision, it is important for companies to pick the relevant data out of the information flow about the external and internal environment and convert it into organizational knowledge, which is a core management resource. The paper analyses the experience of Russian and foreign companies in the introduction of scalable models focused on the widespread use of Industry 4.0 and establishes the principles and strategies of knowledge management that allow these companies to maintain their competitive positions in a strategic perspective. The theory of knowledge management and resource approach constitute the methodological framework of the present study. The general scientific methods of logical-structural analysis and systematization, as well as the contingency case study method were applied. The information base encompasses the case studies of six companies, retrieved from publicly available sources. The findings of the empirical research prove the feasibility of applying a situational approach to knowledge management: companies use different strategies for accumulating and sharing knowledge according to their maturity level and the area of implementation of Industry 4.0. Based on the results obtained, the authors develop a situational approach to the strategic knowledge management of companies that successfully apply the technologies of the Fourth Industrial Revolution. The theoretical and practical significance of the study lies in identifying common approaches to knowledge management under various conditions, which can be used to create the strategic vision of managers involved in the key decision-making process in companies.

The article is aimed at researching both the world and the domestic experience of the use of outsourcing in the national economy in general and at the enterprises of agricultural business in particular. The development of outsourcing relations in the world, the role of outsourcing in the development of the world economy is considered. Outsourcing relations in the agriculture of the Netherlands, UK, Poland and Japan are analyzed. Special emphasis is placed on the analysis of advantages and risks of outsourcing, selection of outsourcers to perform certain functions of the enterprise. It is believed that companies that use only internal capabilities instead of external (outsourcing) are less oriented towards innovation and cannot take advantage of opportunities to develop new value-added products. The narrowly specialized outsourcers can contribute much more to creating added value with lower costs than any integrated enterprise. On the basis of the carried out researches, it is concluded that the expected benefits of outsourcing can include such as: cost savings; reduction of investment costs; supply of fresh capital; transfer of the permanent cost to the variable cost; improved quality level of products and services; improving the adaptability of the enterprise; access to modern technologies; focus on the company’s key activities and solving problems related to existing functions. Numerous studies carried out abroad show that outsourcing brings a technological effect that can become an important means of economic growth in the country. In particular, China’s example proves that there is a strong positive correlation between the level of development of outsourcing and production output volumes, trade volumes, employment of the population and the level of innovation. The reasons for low level of implementation and development of outsourcing at domestic vertically integrated enterprises of agrarian business are identified.

The fundamental concept of information security is security policy. The importance of this concept is difficult to overestimate - there are situations where a well-formulated policy is almost the only mechanism to protect against unauthorized access. The concept of information security policy means an organized set of documented management decisions aimed at protecting information and associated system resources. The security policy sets out a system of views, basic principles, practical recommendations and requirements that underlie the set of information protection measures implemented in the system. Security policy-making is a very complex analytical process that is difficult to formalize. The paper presents organizational measures to create a security policy of the enterprise. Business process notations are used to describe these activities. Business process modeling is the process of reflecting a subjective vision of the workflow in the form of a formal model consisting of interrelated operations. Currently, the greatest development and application in the description of business processes are graphical approaches and methods. The most widely used business process description methodology is the IDEF0 standard.IDEF0 notation is intended for a high-level description of the business process in functional terms. Decomposition of diagrams A-0 and A0 was developed. IDEF0 is not used to build lower-level processes that detail the detailed work performed by staff. To increase the understanding of the functioning of the developed process, it was decided to show the interaction between the mechanisms used in the IDEF0 notation. To describe the interaction between the mechanisms, the BPMN notation was chosen, which focuses on a detailed description of workflows and is best suited for modeling lower-level processes. [ABSTRACT FROM AUTHOR]

The role of management accounting in the activities of logistics organizations has been considered. Some approaches to understanding the logistics system, explained by the multidimensional nature of this concept, have been adduced. The elements of the logistics system, which, depending on the location in the system, perform certain functions, have been highlighted. The interaction of factors contributing to the achievement of competitive advantages of the logistics system has been substantiated. The main goal of management accounting – to provide managers with the data they need to make timely management decisions has been revealed. The main tasks, that are solved using the management accounting system, have been enumerated. It has been concluded that a well-structured management accounting should take into account all cash flows (cash and non-cash), allowing you to visually assess the profitability of the business as a whole, as well as each project separately.

The difficulty of effectively managing diversified enterprises, especially at the corporate level, is the difficulty of establishing the best connections between its business units. Establishing optimal interconnections involves weeding out excess information and numerical repetition in a largely descriptive nature by combining only certain key elements of a particular phenomenon, depending on the conditions in which it is located, which reduces the time it is taken and improves their quality. Accordingly, the article is aimed at allocating the basic business processes of enterprise with the identification of key elements in their composition, which will ensure the identification of optimal points of contact to establish effective interconnections between business processes of different business units of diversified enterprises at a particular time. Using the historical method, the approaches of scholars to the allocation of business processes in the enterprise on certain classification characteristics are researched, features of each type of business process and the possibility of their use to establish optimal connections between the structural units of the diversified enterprise are determined. To simplify the research, the types of business processes considered using the element-by-element theoretical method are combined into certain groups in accordance with the directions of their formation. The basic business processes in the activities of the structural business units of the diversified enterprise are allocated using the abstraction, analysis, analogy and generalization methods. In the limits of the allocated business processes are defined, uniform for all enterprises, the components and key elements of interconnections of business processes of different types. The possibility of use of the proposed key elements of business processes as optimal points of contact in establishing effective interconnections between the various units of the diversified enterprise business by more detailed focusing on the features necessary at a certain time (duration, monetary means, resource spends, etc.) is proved.

The article takes into consideration classic approaches to the interpretation of the concept of «business process», the basis of which is the transformation as a result of the input-to-output business process. Based on the upgraded scheme of the business process, its essence is defined taking into account the creation of value for the internal or external client. The typology of scientific approaches to improving the efficiency of the enterprise’s business processes is presented, which is supplemented by the need to optimize the use of the resources involved. This article also explores the concept of freelance resources that allow enterprises to redefine their relationship as an employer with workers to improve its own performance as a business process system. Features of the remote form of labor organization are considered. Tendencies in attracting freelancers both in Ukraine and the world are analyzed. The issue of the education level, gender inequality and age distribution in the sphere of freelancing is considered. It is identified that a domestic freelancer is usually a man under the age of 35 with higher education, and the rapid development of freelancing in Ukraine is caused by demographic changes, new technologies and the transformation of the working paradigm. The income of freelancers, their average monthly earnings, compared to full-time employees, is specified, on the basis of which the authors specify the possibility of saving wages for enterprises attracting freelance resources. The main set of business processes of the sales department of a wholesale enterprise is researched, on the basis of which the technical possibility of attracting freelance resources into the implementation of almost all business processes of the department is identified, but of expediency are only those that involve direct contact with buyers. The terms of implementation of the freelancer’s work potential, features and problems of remote employment are analyzed. Using the system of key performance indicators for the financial and non-financial valuation has identified the positive effect created by freelancing sales specialists for the wholesaler according to all the indicators proposed.

One of the current digitalization trends is focusing on studying customer experience. At present, when managing personnel, it is necessary to analyse and correctly plan the employee’s path in the company - “Employee Experience”. Properly thought out work environment and business processes, focused not only on clients but also on employees, create a good psychological climate. This, in turn, helps the employee to efficiently solve tasks, get business results, show and be focused on developing their talents. The synergy of design thinking, process transformation and continuous improvement approaches will help to change the organization’s culture, create partnerships between staff and management to ensure the success of the changes.The stages of the process transformation, after the completion of which a cycle of continuous improvement of business processes that underwent transformation begins, have been presented in the article. It has been noted, that design thinking techniques can be used for the development and reengineering of not only products (in the usual sense, as a product or service), but also in principle, technology of activity as such (processes). An example of embedding design thinking methods in the process transformation has been given: HMW, Customer Journey Map, The World Caf6, Current-Future-Barriers, Matrices of positive and negative experience. To demonstrate the incorporation of design thinking methods, one of the most capacious stages of the process transformation was chosen - process design. The presented example of the application of design thinking methods for designing business processes can be detailed after clarifying the features of a particular proj ect, supplemented by other design thinking methods, as well as techniques from the arsenal of continuous improvement and process transformation.

The paper considers the methodological and applied aspects of document modeling, a dialect of semantic modeling based on the metaphor of a document as the basic information structure. Since document modeling is designed for a wide range of model developers, the cognitive and perceptual aspects of using the approach are considered. Empirical pragmatics issues are also assessed, the features of document modeling are analyzed, which distinguish it among other approaches focused on business process management. The main application areas in which document modeling can be useful are evaluated. The paper concludes with a review of bSystem, a cloud-based document model management platform that implements the document modeling approach.

The publication explores methods of analyzing the efficiency of the e-commerce system; with consideration of the technology of organizing commercial activities in the current environment and the main instruments of e-commerce. The analysis and comparison of traditional and electronic marketing is carried out. The stages of e-marketing planning are provided. A conceptual scheme of modeling business processes in e-commerce with the help of UML Use Case Diagram Example is presented. An analysis of effectiveness of the on-line store “Lu bоutіquе” is carried out with the help of the Gооglе Аnаlytісs system, allowing to define the directions of improvement and optimization of the website, the main sources of customer engagement, the average check, conversion indicator and efficiency of an advertising campaign. An analysis of business processes in e-commerce is accomplished and proposals to improve their management are elaborated based on demand for products, using methods of modeling and information technology. Exponential smoothing models (Brown, Holt) and multi-factor models of loss formation are built, allowing to predict performance of the store and then make appropriate managerial decisions. It is defined that for the researched on-line store “Lu bоutіquе” first of all, the level of losses particularly is affected by: consumption of raw materials (tissue) per kg of clothing, percentage of clothing sales, and the cost of purchasing 1 kg of clothing. Based on the carried out simulation and analysis of the web resource’s performance along with the website’s traffic indicators, ways to improve the efficiency of management of the on-line store are defined. The results can be applied to the e-commerce systems at micro-economic level.

In the market conditions, the necessary advantages in competition are provided to an enterprise through formation of an innovative economy and the ensured scientific, technical and innovative development. In view of current tendencies, winning the competition can be guaranteed by the transition to an innovative development path, in which namely the strategic management of innovativeness of business processes of enterprise in competitive markets plays an important role. The article explores and generalizes the concepts and essence of strategic management of of innovativeness of business processes at enterprise. The specifics of strategic management of them are considered. The list of tasks that form the basis of the strategic business processes management is generalized; the instruments of strategic management of the business processes of innovative development are allocated. A procedure for the strategic management of innovativeness of business processes of enterprise in competitive markets is proposed. A model of creating and implementing the strategic management of innovativeness of business processes by innovative development of the enterprise is suggested, which focuses the enterprise on effective operation on the basis of the introduction of the latest technologies in the productive and management activities in the implementation of a totality of business processes. An organizational and economic algorithm is developed to form their integrity and consistency in competitive markets. Thus, in order to efficiently manage business processes in the enterprise, it is necessary to form a management system that will allow to evaluate first the strategic goals and then the efficiency of all business processes of the enterprise as to achieving these goals . One of the management instruments is to develop and implement comprehensive performance indicators for the enterprise's business processes, which describe the full scope of the business. The optimization of business processes will provide competitive advantages and will allow to maximize the potential of enterprise. The adoption of fundamental managerial decisions will increase the attractiveness of enterprise to attract investment and will provide an opportunity for efficient implementation of innovative technologies.

The article is aimed at researching the conceptual principles for the implementation of process management, which is conditioned by the need to implement practical measures to build up a mechanism for managing processes that meets modern conditions of functioning of the consumer cooperative (CC) enterprises. Taking into account that the implementation of process management at the CC trade enterprises will provide cost optimization, social and economic effects, the stages of its implementation in the form of a structural and logical scheme are proposed. Following the integration approach to management, it is substantiated that in the economic system, evolving in the current conditions of globalization and European integration, process management should be implemented by optimizing the ratio of activities at the State level and at the levels of the Ukoopspilka and the enterprises. The author analyzes the scientific-methodical approaches to defining the conceptual principles for the implementation of process management at the CC trading enterprises, which complement the effective programs and facilitate improving the level of business process management with purpose of increasing the orientation towards consumer demand; ensuring the efficiency of business processes and the economic development of consumer cooperation. The optimal variant for improving the management of trading enterprises is understood as follows: optimizing the implementation of the functions concerning management and business processes through improving the system of planning, accounting and monitoring of the key performance indicators of enterprise; improving the management of production resources and inventories; improving the management of innovation processes. Prospect for further research in this direction is elaboration of the methodical principles for optimizing business processes as objects of process management.

The article presents the results of the study, the purpose of which was to study the current state and prospects for the development of methods for evaluating the effectiveness of innovative projects in the context of VUCA World. The concept of efficiency in the system of conceptual apparatus of economic research is considered, the main approaches to the study of efficiency are identified, the classification of objects for its evaluation is proposed. The analysis of the current state of knowledge of the problem is carried out, and promising directions for the development of approaches to evaluating the effectiveness of innovative projects are identified. Separately considered approaches to evaluating the effectiveness of pilot projects.

The international standards and state standard specifications of the Russian Federation of business continuity management have been analyzed. Process of assessment of maturity level of the construction organization in the field of business continuity and its increase by definition of strategy, stabilization, renewal and complete recovery of activity, decrease in influence and reduction of consequences has been investigated. Modern threats to the continuity for the companies at the global level, typical risks of the investment and construction project have been considered. The best international practices of business continuity management, the plan of business continuity which can be applied at implementation of investment and construction projects, have been offered.

The main ways of using information technologies as a tool of personnel consulting have been considered. The importance of building business processes in order to improve the efficiency of personnel management has been emphasized. The main task of information systems in the field of consulting has been formulated. The main elements of creating a complex business model have been defined. A comparative analysis of current modeling environments has been carried out, the advantages and opportunities of the Business Studio information system for use in the field of personnel consulting have been demonstrated.An example of modeling the real organizational structure in the Business Studio environment has been given, the process of forming a strategic map of the company’s goals has been presented, business processes and indicators of achieving goals have been determined. It allows you to assign staff responsible for achieving goals and calculate on this basis the KPI of employees at all levels of the hierarchy. At the stage of formation of the strategic map of the company’s objectives modeling Business Studio helps the company’s management not only a structured way to understand and articulate the company’s goals, but also to convey them to other employees.It has been noted, that in Business Studio, you can quickly create dozens of graphical organizational charts of varying degrees of detail and, subsequently, quickly edit them when information about changes is received. Also in the business Studio modeling environment, you can additionally display information about the state of affairs in the company: the actual and target values of indicators, as well as information about the current situation to achieve the goals.The conclusion has been made about the possibility of the most rapid improvement of the personnel management system and on this basis to increase the efficiency of the use of human resources through the introduction of Information technologies in the field of personnel consulting.

Improvement of drug supply is one of the key factors contributing to the quality of medical services, but it cannot be achieved without introduction of digital technologies. This is a complex task that requires a systematic approach which includes planning, design, development, implementation and operation of information systems.The purpose of this study was to develop and test a procedure for assessing the effectiveness of information systems supporting medicines evaluation.Materials and methods: the paper analyses Russian and foreign scientific publications devoted to the assessment of effectiveness of information systems implementation. The author conducted a system analysis using the procedure for constructing a model of a data processing system.Results: the analysis of literature sources helped to determine methods that could be used to assess the effectiveness of information systems implementation. The «Document management — Medicines evaluation» system was used to construct a model system, and the analysis of the system’s effectiveness made it possible to propose ways for further improvement.Conclusion: the analysis of the literature sources demonstrated that the use of digital modelling methods helps to assess the effectiveness of information systems supporting medicines evaluation. The paper analysed the «Document management — Medicines evaluation» system used for receipt and registration of medicine samples. This system makes it possible to preplan the order in which applications will be received and rule out the possibility of simultaneous receipt of several applications. Based on the results of the analysis it is suggested that an additional receiving point should be set up in order to improve the throughput of the system.

The article is aimed at exploring the prospects of applying the foreign experience of Kanban in the management of domestic business. The study substantiates the theoretical-conceptual essence of business management using the Kanban method. The properties, principles, constituent elements and rules of the Kanban management of business activities are analyzed, emendated and structured. An analysis on the use of service classes and the information visualization tools in the Kanban business management is carried out. A classification of costs and performance indicators of business management of economic entities according to Kanban is considered. Upon the results of the study, the author’s own definition of the term Kanban is presented, and a number of positive and negative characteristics of management using this method are highlighted. The emphasis is on the feasibility of applying the Kanban method in the management of business activities of domestic economic entities of any kind. It is proposed to integrate additional indicators of determination and compliance with the deadlines of production value according to Kanban. It is specified that to manage the intellectual assets of the business, the use of the Kanban method should be combined with the values of Lean and Agile. The scientific value of the study consists in the direction of the results of the research towards solving the problem of finding concepts for the efficient business management in Ukraine, which will be able to provide flexibility and improve financial results of the business and the growth of the economy as a whole.

Background. The object of the research is an e-commerce system built on the principle of microservice architecture. The subject of the research is methods of ensuring correct operation of transactions using a microservice architecture. The purpose of the work is to find an optimal method for solving the problem of processing transactions using a microservice architecture. Materials and methods. Research was carried out in the field of architectural solutions for the construction of high-load e-commerce systems. T Two-phase commit methods were used to process transactions and a pattern-compensating transaction − “Saga”. Results. The research analyzes the features of working with transactions and proposes methods for solving the problem of processing transactions in systems built using a microservice architecture. Conclusions. The approaches considered, as a rule, involve the introduction of additional services (Transaction Coordinator or Saga Orchestrator) that manage the life cycle of transactions, which increases development costs and complexity. Applying the described solution methods, the system becomes more fault-tolerant and scalable.

Copyright of News of Kazakhstan Science / Novosti nauki Kazahstana is the property of NCSTE (JSC National Center for State Scientific and Technical Evaluations) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article proposes a decision support system project to find the optimal milling cutter design. At the preliminary design stage, morphological analysis is used. It allows us to find and systematize all possible milling cutter structures with the necessary functional purpose. To automate the design formation process, an algorithm based on a resolution method is applied, with the algorithm using the logic of first-order predicates. An enumeration of possible states and assembly of a milling cutter structure from ready-made elements are carried out. It is expedient to describe this algorithm in terms of logical operations. It consists in a deductive derivation of the sentence of the form: "There are dimensional parameters x1,...,xn and forces such that a constructive solution satisfying the given properties P (x1...,xn) is deduced from a set of possible connections x1... xn (K1(x1,...,xn)... Kn(x1,...,xn)  В(x1,...,xn)), which denote dimensional, force and other real connections that arise between the parts of real structures." The condition for the transition from the specific parts to the logic of first-order predicates is the capability of a certain part (for example, plate P) to function in real conditions if and only if there is a set of fixing forces f1, f2, ..., fn that are applied at points x1,x2,...,хn. The basic effectiveness parameters of milling cutter design are: reliability, productivity, and energy efficiency that are set as objective functions. They also take into account the static and dynamic design characteristics. The variable parameters are the geometric shape and dimensional parameters of a milling cutter. For each variant of the geometric form, a 3D model of the milling cutter is constructed and its static and dynamic characteristics are calculated. These parameters are then included in the objective functions. Optimization is carried out on the basis of the gradient descent method. The optimal design is chosen with the interaction of intelligent agents. In this case, the milling cutter design provides the best ratio of the objective functions. The architecture of the system is based on the integration of CAD/CAE systems with a multi-agent system (MAS). The search for a solution is carried out automatically as a result of the interaction of independent task-oriented software agents. To build MAS, we use the Java Jade library in the NetBean development environment. The considered approach allows us to reduce the time expenditures in designing or choosing the design of a metal cutting tool.

The article is aimed at generalizing and developing theoretical and methodical provisions, and also practical recommendations as to projecting business processes of tourism enterprise on the basis of use of methodology of structural analysis and SADT design. Scientific views on definition of concepts of process and business process are analyzed. Peculiarities of using process approach in management of enterprise activity are considered. The necessity of application of process approach in practice of tourism enterprises activities is substantiated. Based on the methodology of structural analysis and projecting, the authors have developed and proposed a SADT model of the process of creating and implementing a tourism product, which includes a detailed description of the stages (functions), allowing to implement marketing approach in the activity of tourism enterprise, and also optimize expenses for development and sales of tours. Prospect for further researches in this direction consists in development of the information component of management of business processes of tourism enterprise, in particular in use of software tools at choice of channels of communication, informing customers, forming the demand and the consumer preferences of the tourism product buyers.

It formulated the need for new guidelines that take into account the possibility of formalization and analysis of processes in the discharge of public functions by public servants. Dashboard monitoring of the execution of state functions to civil servants is one of the topics to be discussed today. However, for the possibility of monitoring the key task is to identify the key evaluation indicators. Among the dashboard indicators need to be identified such as the performance, team and leadership assessment effective organization of the processes of execution of the state functions and competences of civil servants. To analyze the data from different angles and positions, is the best data exploration tool Data Discovery.

This article discusses the features of management accounting at the enterprises of the oil and gas industry, as features of the industry making adjustments in the organization and building a management accounting that are important to any oil and gas company. In the article the analysis of approaches to management accounting in the oil and gas companies, identifies the role of calculation based on activities (ABC) in cost management system on the basis of the process approach. The author justified the proposal for planning purposes and management decisions such signs of classification of expenses as expenses for business processes.

The article is aimed at defining elements and factors of influence of the accounting and tax policy on formation of accounting and information system of industrial enterprise. It is proved that the accounting and information system of enterprise depends on its economic activity, i.e.: totality of internal and external business processes, which are the objects of accounting; parameters of the accounting policy of enterprise, which determine the composition, structure of information system, channels of information, and information communications. The factors of influence on the size of tax payments and the choice of the optimal tax policy are systematized according to the generally recognized aspects. The structure of a uniform accounting policy for enterprise is proposed, which consists of four sections: general provisions; accounting policy for bookkeeping purposes; accounting policy for tax purposes; accounting policy for managerial accountance purposes.

The development of market relations in the agro-industrial complex of Kazakhstan, with its multi-structure economy, should be ensured by the use of new methods of managing agricultural production. Agricultural production is a complex system that requires an appropriate scientific organization and full-fledged management. Specificity of agricultural production and management features of enterprises of the agro-industrial complex (AIC) in the context of the State program for the development of agriculture necessitate the improvement of accounting and control of costs to ensure financial stability and invest-ment attractiveness of AIC’s enterprises.The main task of management accounting of the process of agricultural production is to scientifically substantiate the formation of individual costs of the agricultural organization for specific production facilities and determine its cost. In this regard, the purpose of the researching is to develop proposals to improve the accounting of cost formation and the calculation of the cost of dairy products. The method-ology of the research is based on the studying of the methodology of management accounting and cost control in the process of calculating the cost of agricultural products.In this work, methodology has proposed for calculating the cost of production of dairy cattle at cost centers which are highlighted in business-processes in accordance with the physiological groups of animals. This technique allows you to reduce the cost of dairy products, as it will allow you to take into account all factors affecting the value of production costsThe scientific significance of the research conducted in the article is to develop a set of theoreti-cal and practical recommendations on the organization and methodology of management accounting, analysis and control of costs in the agricultural organization. In particular, the proposed methodology for calculating the cost of production of dairy farming in the cost centers, allows you to calculate the cost of production at the level of variable costs for business processes of dairy farming, which creates a relevant information base for managers. The proposed methodology for organization of management accounting and analysis will allow each agricultural organization to choose a strategy for the development of plan-ning and coordination of management decisions for a long period, provide owners and managers of all levels of management with complete, prompt and reliable information on the activities of the agricultural organization.

Various approaches to increasing the accounting and analytic information quality through improving the efficiency of the accounting processes are described. It is shown that the continuous improvement of the processes is carried out with the use of benchmarking. It is offered to select specified groups in the benchmarking classification with the aim of improving the accounting.