<?xml version='1.0' encoding='utf-8'?>
<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.2 20190208//EN" "http://jats.nlm.nih.gov/publishing/1.2/JATS-journalpublishing1.dtd">
<article article-type="research-article" dtd-version="1.2" xml:lang="ru" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink"><front><journal-meta><journal-id journal-id-type="issn">2409-1634</journal-id><journal-title-group><journal-title>Research result. Economic Research</journal-title></journal-title-group><issn pub-type="epub">2409-1634</issn></journal-meta><article-meta><article-id pub-id-type="doi">10.18413/2409-1634-2017-3-2-40-45</article-id><article-id pub-id-type="publisher-id">1123</article-id><article-categories><subj-group subj-group-type="heading"><subject>FINANCE</subject></subj-group></article-categories><title-group><article-title>PROCESS APPROACH TO THE FORMATION OF THE ACCOUNTING-ANALYTICAL SYSTEM AND MANAGEMENT OF CASH FLOW OF THE HOLDING STRUCTURE</article-title><trans-title-group xml:lang="en"><trans-title>PROCESS APPROACH TO THE FORMATION OF THE ACCOUNTING-ANALYTICAL SYSTEM AND MANAGEMENT OF CASH FLOW OF THE HOLDING STRUCTURE</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author"><name-alternatives><name xml:lang="ru"><surname>Lazareva</surname><given-names>Anna V.</given-names></name><name xml:lang="en"><surname>Lazareva</surname><given-names>Anna V.</given-names></name></name-alternatives><email>a.lazarewa2010@yandex.ru</email></contrib></contrib-group><pub-date pub-type="epub"><year>2017</year></pub-date><volume>3</volume><issue>2</issue><fpage>0</fpage><lpage>0</lpage><self-uri content-type="pdf" xlink:href="/media/economic/2017/2/38-43.pdf" /><abstract xml:lang="ru"><p>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.</p></abstract><trans-abstract xml:lang="en"><p>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.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>Holding structure</kwd><kwd>management</kwd><kwd>cash flow</kwd><kwd>process</kwd></kwd-group><kwd-group xml:lang="en"><kwd>Holding structure</kwd><kwd>management</kwd><kwd>cash flow</kwd><kwd>process</kwd></kwd-group></article-meta></front><back><ref-list><title>Список литературы</title><ref id="B1"><mixed-citation>1. Bubnov, S. A. Process management in the company // Corporate management. URL: http://www.cfin.ru/management/strategy/proc_business_model.shtml (date of access: April 19, 2017).</mixed-citation></ref><ref id="B2"><mixed-citation>2. Vishnyakov, O. L., Krokhin, V. V. Basic concepts of the theory of process management. URL:&amp;nbsp; http://www.pmteam.ru/upload/image/article4.pdf (date of access: April 19, 2017).</mixed-citation></ref><ref id="B3"><mixed-citation>3. Gaponenko, A. L. Strategic management: textbook/ A. L. Gaponenko, A. P. Pankrukhin. M.: Omega-L, 2004. 472 p.</mixed-citation></ref><ref id="B4"><mixed-citation>4. Ivlev, V., Ivlev, K., Popova, T. What is a cost-benefit analysis. URL: http://www.cfin.ru/management/what_is_abc.shtml (date of access: June 29, 2016).</mixed-citation></ref><ref id="B5"><mixed-citation>5. Karamov, R. M., Process management. The system of construction enterprise management. URL: http://elar.urfu.ru/bitstream/10995/35656/1/fti_2015_51.pdf (date of access: April 19, 2017).</mixed-citation></ref><ref id="B6"><mixed-citation>6. Klishevich, N. N. Modern tools of management analysis // Business in law. Economic-legal journal. 2011. №4. URL: http://cyberleninka.ru/article/n/sovremennyy-instrumentariy-upravlencheskogo-analiza (date of access: May 31, 2016).</mixed-citation></ref><ref id="B7"><mixed-citation>7. Svatalova, Y. S. Methods of analysis of efficiency of management of financial flows of holdings / Y. S. Svatalova. The electronic legal system &amp;laquo;Consultant Plus&amp;raquo;. Accounting in construction organizations. 2012. Nо 7.</mixed-citation></ref><ref id="B8"><mixed-citation>8. Holdings: legal regulation and corporate governance: Nauchno-prakt. izd. / I. S. Shitkina. M.: Wolters Kluwer, 2009. 648 p.</mixed-citation></ref><ref id="B9"><mixed-citation>9. Chaya, V. T., Chupakhina, N. The system of budgeting and management accounting in agricultural holdings / V. T. Chaya, N.I. Chupakhina. The electronic legal system &amp;laquo;Consultant Plus&amp;raquo;. Economic analysis: theory and practice. 2008. Nо 14.</mixed-citation></ref><ref id="B10"><mixed-citation>10. Yurieva, L. V. Features of developing a system of strategic management accounting in the metallurgic holdings /L. V. Yuriev. The electronic legal system &amp;laquo;Consultant Plus&amp;raquo;. Economic analysis: theory and practice. 2008. No. 18.</mixed-citation></ref></ref-list></back></article>