MANAGEMENT ACCOUNTING OF BUSINESS PROCESS COSTS IN TRADE

Abstract

The article is devoted to the study of the features of organizing management accounting of costs focused on business processes in the trade sector. It is noted that the traditional accounting model does not provide a sufficient level of analytical detail and timeliness for making effective management decisions. In contrast, the business process approach enables cost accounting by key enterprise processes—such as procurement, logistics, storage, sales, and customer service. The paper analyzes approaches to the classification of business processes proposed by leading scholars. It is substantiated that effective cost management requires not only accounting by responsibility centers but also by individual business processes that shape the final performance of a trading enterprise. The author proposes a conceptual vision of the structure of core business processes in trade: procurement of goods, logistics, inventory management, sales, customer service, marketing, and promotion. For each of these, the article outlines their specific features, objectives, main cost elements, and expected results, which ensures a comprehensive approach to management analysis. Cost items for each business process are detailed with explanations of their content and sources of origin. The advantages of the process-based approach in management accounting are revealed, allowing for detailed cost tracking, the formation of justified budgets, and improved transparency of the enterprise's cost structure. The study also identifies key problems in implementing process-oriented accounting in trading enterprises, including insufficient integration of accounting systems, difficulties in assigning costs to specific processes, and a low level of managerial awareness of process methodology. Solutions to these challenges are proposed, such as automation of accounting procedures, staff training, and modernization of management accounting systems in accordance with modern standards. The research results can be applied in the practice of trading enterprises to enhance cost management efficiency and serve as a theoretical foundation for further scientific developments in the field of management accounting.