Analysis of the efficiency of the organization of the process of preparing and submitting of integrated report

Анотація

Introduction. The article is devoted to the analysis of the current state of organization of the process of preparing and submitting integrated report on personal income tax and unified social contribution using the approaches laid down in the lean concept. A map of the process of preparing and submitting consolidated financial statements is constructed. The map is represented by a sequence of actions in the process, indicating the duration and quality metrics of each of them. The prepared process map is used as a basis for assessing the effectiveness of the process, identifying losses in the process and developing recommendations for improving the process. Purpose. The purpose of the article is to determine the level of efficiency of the process of preparation and submission of integrated report on personal income tax and single social contribution and to develop, on this basis, proposals for improving the efficiency of the process. Methodology. The study was conducted using general scientific methods. The modeling method was used to prepare the business process map. The conclusions prepared on the basis of the model in the form of a business process map and the directions for improving the process were formulated using the methods of analysis and synthesis. Results. The analysis of the current state of the process of preparation and submission of integrated report on personal income tax and single social contribution was carried out. The level of value of the process actions is identified using the tools and approaches of the lean methodology. Ways to eliminate waste in the process are proposed. The developed recommendations can be considered by enterprises for implementation in practice in order to improve the efficiency of the organization of the accounting process.

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