Modeling of business processes of the commercial enterprise

The work considers the peculiarities of formulating the business model of the commercial enterprise on the basis of improvements in the accounting and analytical support. A particular role of the rational organization of accounting in the implementation of principles of re-engineering in the enterprise business processes has been proven within the scope of the presented paper. For these purposes, the accounting ratios and indicators represented in the reporting information must remain precise, reliable and relevant, adapted to transfer and identification by all hardware resources and technological means without data corruption. The paper incorporates the elaborated scheme for re-engineering of accounting and analytical support for inventory management according to the intended purposes. It is determined that forecasting of the prospects of the enterprise development based upon conducting re-engineering of the accounting and analytical system serves to establish the best possible directions for its activity, to evaluate new possibilities and alternatives that are employed in drafting the balance statements in the process of predictive assessment and promotes the rational use of resources. The re-engineering is based upon the use of the latest information technologies. Therefore, quite frequently re-engineering becomes compared to the notions of computerization of business processes, automation and reorganization of the enterprise. The processes must be conceived with the use of modern communication technologies, use of the Internet, objective multi-level models for development of computing systems, achievements in the domain of databases. Information technologies are intended to facilitate the management of large amounts of data. Implementation of the principles of re-engineering within the practical activity of enterprises requires continuous stimulation of the personnel towards their professional growth. Introduction of the computer-mediated system of accounting at the enterprise must be preceded by the re-engineering of business processes, i.e. re-thinking and re-designing the enterprise activities for the purpose of achieving sizeable improvements in such key indicators of modern business management as the profit, the quality, the level of service and the prompt responsiveness. The success of re-engineering is bound with fast transformations in the enterprise while namely the radical nature of measures applied serves as the key indicator. It is imperative that enterprise employees would be committed to radical and swift changes in their work, with the corresponding absence of conflicts. Another point of success would be managing every employee of the company to form a common and specific understanding of the future of enterprise.