REQUIREMENTS OF MODERN MANAGEMENT STRUCTURES OF PROFIT MAKING ORGANIZATIONS TO ACCOUNTING AND INTERNAL CONTROL
Currently, new, advanced, satisfying the requirements of International Business Process structures come instead of function-oriented management structures. Process-oriented management structures have specific requirements for the accounting and internal control. Cost accounting functions (the ABC method) and process-oriented control can satisfy them. To implement the ABC method in the practice of the commercial organization it is necessary to fulfill a number of procedures. One of the advantages of process-oriented internal control is feedback from other common management functions.
Keywords: process-oriented management structures, processes, types of work, the ABC method,
cost centre, responsibility centers, internal control.
Nazira S. Umarova, post-graduate, Samara State University of Economics.