PROCESS APPROACH TO THE FORMATION OF THE ACCOUNTING-ANALYTICAL SYSTEM AND MANAGEMENT OF CASH FLOW OF THE HOLDING STRUCTURE
In the course of management activities in the holding structure, the organization faces the difficulty of defining internal and external processes within the group and beyond, the direction of cash flow. In this connection, a process approach to management is the most attractive from the point of view of efficiency, the volume of information provided, and also the mobility of information. The process approach to managing business processes involves the presentation of activities in the form of interrelated facts, actions, processes, continuous execution of management operations. The difference between the process approach and the functional approach in the management of an organization is the orientation of the managerial process not to the structure of the organization and the functions it performs, but to production and economic and financial processes. The advantage of this approach is the orientation to the end product of the activity, while the disadvantage is the lack of proper attention to the complex functions of the activity, which will significantly complicate the management process.
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