Management accounting of trading enterprises’ income: process approach

Income is the defining measure of financial result formation and the starting position in trading enterprise planning. A lack of research in this area causes the necessity to study the problematic issues of income management accounting for innovative control systems. The study aims to determine the characteristics of income management and their influence on the formation of efficient trade enterprise's management system based on the process approach. The article is devoted to the theoretical and organizational aspects of income management accounting for the enterprise's process approach. For the purpose of theoretical justification of organizational management provisions of income the author identifies the term ?business process?, ?business transaction?, ?economic process?. The author introduces the approach to income management on the basis of allocation of business processes of trading enterprise's activities, the practical significance of which is the ability to build an effective information management system.