Author(s): Petro Garasyim, Oksana Bondarenko, Yevheniia Karpenko, Nadiia Klym, Lyudmyla Bondarchuk
The article provides a theoretical generalization and proposes a new solution to the scientific problem relating to the improvement of management accounting of the main business processes of trading enterprises. An important component of management accounting reporting is budget execution report, built on the basis of accounting data on expenses for the main business processes. The proposed form of the "Expense budget execution report prepared by the purchasing department" allows obtaining reliable and timely information to optimize costs and evaluate the effectiveness of the structural units of trading enterprises. For each business process of trading enterprises, there are inherent indicators that characterize the effectiveness of their activities. It is proved that in the management accounting system it is advisable to use both financial and non-financial indicators in absolute and relative terms. Taking into account the peculiarities of trade, a list of key financial (absolute, relative) and non-financial (absolute, relative) indicators for the business processes of procurement, transportation, storage, and sale of goods has been developed. This allows for the efficient use of a balanced scorecard to streamline operational processes, establish relationships, monitor, and regulate the operational activities of trading enterprises.