Article title: SEPARATION OF BUSINESS PROCESSES BASED ON THE VALUE CHAIN FOR COST MANAGEMENT IN AN INDUSTRIAL ENTERPRISE

Article author: Naugolnova Irina Aleksandrovna

Number of pages: 5

Contact mail: naugolnovaia@mail.ru

Аbout the author:

Annotation:
The article shows that the value chain can act as a basis for identifying processes in a washed enterprise. An algorithm is presented and an example is given for building a value chain using specialized graphical notation. The rules for describing processes are described in order to correctly allocate indirect costs per unit of production.