Accounting substantiation of expenditure of optimization of business processes in it-industry enterprises

Abstract

Introduction. Relevant information about all aspects of doing business, its external and internal environment is the basis for effective management decisions. IT business is characterized by an individualistic approach to each project, and therefore business processes in the IT industry have certain features that require constant optimization and reengineering. In management accounting, where information is created on a clear methodological basis on the principles of reliability, you can track all the facts of economic activity in their relationship and justify the feasibility of optimizing business processes.Goal. The study aims to study the features of doing business in the IT industry, description and classification of possible and appropriate business processes in IT companies, development of methods for analyzing the effectiveness of business processes and justification of their optimization by management accounting. The object of research is the business processes of IT companies, and the subject - the possibility of accounting justification for the need to optimize them in the dynamic conditions of business.Research methods. The research is based on the modern theory of process control, along with which the methods of theoretical generalization, monographic method, economic- mathematical methods and modelling methods, methods of formalization and expert evaluations were used. For the analysis of efficiency and substantiation of expediency of optimization of business processes in IT business methods of their qualitative and quantitative analysis are applied.Results. The essence of business processes in the enterprises of the IT branch is studied, features and specifics of their functioning are analyzed, the system of information and organizational support and the accounting substantiation of expediency of optimization of business processes is offered. Methods of factor analysis revealed the conditions for achieving the efficiency of business processes, methods of analysis of hierarchies developed an accounting system for the formation of quantitative and qualitative information about the need to optimize business processes to achieve their effectiveness taking into account environmental factors.Perspectives. Prospects for using the results of this study are the development of guidelines for optimizing business processes in IT enterprises based on the creation of information about them in the subsystem of management accounting and the use of strategic analysis to take into account opportunities and threats to the environment. Further research on this topic may focus on quantifying business processes and developing quantitative and qualitative indicators of their effectiveness.