Accounting and Analytical Tools for Improving the Enterprise Business Processes

The purpose of the article is to substantiate the tools for improving the business processes of domestic enterprises by adapting foreign techniques and those that have already been improved and are being used in Ukraine. The reasons underlying the need to improve business processes in modern enterprises were disclosed. Based on the analysis of domestic and foreign publications, it was revealed that the most important tools for improving the enterprise business processes are: optimization of the business processes documentation; simplification of the business processes; idealization of the business processes; business processes benchmarking; business processes reengineering. The general model of tools for improving the enterprise business processes was outlined. Documentation of business processes is carried out with the goal: the common understanding by the team the business process essence: its actions, results for those who personally implement it; the scale of the business process and its boundaries with related processes; the segregation in the main business process more narrow processes at every step. The main purpose of the simplification method is to eliminate losses and unnecessary surplus of resource in ongoing business processes. Simplification is planned by analyzing the possibilities of creating an added value for the product. Idealization is a kind of platform for identifying and discussing new ideas. Benchmarking is a comparison of the business processes of one enterprise with similar business processes of other enterprises. As the study results show, today the scope of benchmarking is significantly expanding. Business processes reengineering provides fundamental improvements by redesigning the process in a way that maximizes value added and minimizes other indicators.