Управленческий учет процесса реализации товаров на торговых предприятиях
Abstract
В статье рассмотрены проблемы учета процесса реализации товаров на предприятиях торговли. Процесс сбыта товаров является одним из основных бизнес–процессов, для которого характерны такие объекты учета, как расходы, доходы и финансовые результаты. Освещены этапы процесса реализации товаров, классификация затрат на сбыт, которые необходимы как для нужд планирования, так и для целей управленческого учета. Исследованы статьи расходов процесса реализации товаров, традиционные и современные подходы к процессу бюджетирования и предложена концептуальная схема центров ответственности на торговых предприятиях. Ключевые слова: «бизнес–процесс», реализация товаров, классификация затрат, статьи затрат, бюджетирование, методы бюджетирования, центры ответственности. The article deals with the problem of taking into account the implementation of the process of goods in trade. The process of distribution of goods is one of the key business processes, which is characterized by such accounting items as – expenses, revenues and financial performance. When covering the stages of the process of the sale of goods, classification of costs to sell, which are necessary for the needs of planning, and for internal management purposes. Abstract Article process implementation costs of goods, traditional and modern approaches to the process of budgeting and the conceptual diagram of the centers of responsibility in trade. Key words: «business process», sale of goods, classification of costs, cost items, budgeting, budgeting techniques, responsibility centers.References
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