Importance Due to the crisis in the economy and permanent economic reforms, the problem of building an effective management system at Ukrainian retail enterprises of consumer cooperation has acquired particular relevance. Modernization of accounting system being the information core of an enterprise, which generates a large amount of management information, becomes obvious. Therefore, building a modern accounting system at retail enterprises of consumer cooperation of Ukraine particularly focuses on management activities that may ensure the application of the process-based approach. It is recognized that this approach is one of the most effective management concepts in the world. Objectives The aim of the study is to substantiate the need for practical application of progressive theoretical insights when building a modern accounting system under the process-based approach at retail enterprises of consumer cooperation. Methods During the study, I applied general scientific methods and techniques, in particular, the semantic analysis. It enabled to examine and streamline the terminology of the process-based approach. The comparative analysis method helped identify the features of process-based management, and to explore its advantages and disadvantages as compared to other approaches to management. I used the method of logical analysis to make conclusions and proposals on the subject under consideration. Results I propose to improve the performance of Ukrainian retail enterprises of consumer cooperation by using the process-based approach. I found out that these retail enterprises have a decentralized organizational structure. I identified business processes, on which basis I distinguished a cost center type, with a description of organization forms and functional responsibilities. I present an algorithm of realizing the process-based approach, which will facilitate the implementation process. Conclusions and Relevance Building the accounting system and operations of retail enterprises of consumer cooperation based on the process-based approach will provide relevant accounting and information support for informed management decisions.
Keywords: accounting, budget, consumer cooperation, process-based approach, cost center, responsibility
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