Modelling the Accounting Processing of Recycling Companies Based on Information Process Approach

Viktoriya Rozhelyuk ()
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Viktoriya Rozhelyuk: Ternopil National Economic University, Ternopil, Ukraine

Oblik i finansi, 2015, issue 3, 49-54

Abstract: The article is aimed to deepen the theoretical and methodological principles of accounting organization based on modelling the business processes of agricultural recycling companies. There are explained the role and importance of business modelling to ensure proper and effective accounting organization at the company. There are defined the features of technological process of agricultural recycling companies, there is studied its impact on the company's accounting organization. There is proved the necessity of modelling business processes in the market environment and discussed the process of accounting organization by modelling its constituents based on information and process approach. There are characterized the main stages of modelling the process of accounting organization. There are proved the necessity to use SAP-system while managing recycling companies, because this system allows us to generate informational support to make management decisions at all levels and provides the appropriate tools of accounting organization.

Keywords: accounting organization; modelling; business processes; information and process approach; management concepts (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
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