ANALYSIS OF BUSINESS PROCESSES IN THE SYSTEM OF TOOLS FOR ASSESSING THE ACTIVITIES OF A COMPANY

Abstract

The purpose of the article is to systemize the tools for analyzing business processes as one of the types of business analysis used to assess the effectiveness of the business processes and the activities of a company as a whole.

The methodological basis of the work is the general scientific principles and methods of research: analysis and synthesis, grouping and comparison.

The article analyzes works by well-known Russian scientists who developed the ideas of an integrated approach to economic analysis. The necessity to expand its boundaries in modern conditions is justified. The list of actively developing new fields of economic analysis is presented.

A conclusion is made that in relation to the analysis of business processes, both specific methods of economic analysis, reflecting the features of the study of business processes, and traditional methods, subject to their adaptation to the characteristics of specific business processes, can be used. Special attention is paid to the methods of in-depth data analysis based on the use of digital technologies. 

The results of the research have theoretical and practical significance, which can be recommended for use while organizing audit procedures for assessing the effectiveness of business processes, monitoring key indicators of business processes, as well as in the educational process when teaching accounting and analytical disciplines.

The conducted research work allows to determine a necessity of developing methodological approaches to the analysis and assessment of business processes as a modern type of economic analysis.