Ludmila  V. Usatova, Irina  A. Shok, Natalya  A. Kalutskaya, Svetlana  V. Kuligina, 
    Aspects of Expense Formation for Analytical and Reporting Support of Management of Business Processes of the Organization,
    International Business Management,
    Volume 9,Issue 5,
    2015,
    Pages 955-958,
    ISSN 1993-5250,
    ibm.2015.955.958,
    (https://makhillpublications.co/view-article.php?doi=ibm.2015.955.958)
    Abstract: The study Svetlana with the basic tools and techniques of cost management within operational business processes. It gives the classification of costs and expenses for analytical and reporting support of business processes management, provides schemes of costs transformation. The study proves the necessity of administrative procedures. These procedures are sets of specialized units interconnected during justification, development and adoption stages of strategic managerial decisions that respond flexibly to changing internal and external environment. They also take into account all methods of reflecting expenses based on directions, place of origin, prime costs and calculation objects. The study gives examples of elements and methods used in the organization of the system of accounting and analytical support of business process management of an economic entity.
    Keywords: Accounting;cost management;classification of costs;the system of accounting and analytical support;cost management expenses;ongoing operating expenses and non-recurring expenses