Business Processes of an Industrial Enterprise and Their Impact on the Accounting System Using the Analytic Hierarchy Process Method

Enterprise management systems are being optimized and require data that enables not only operational but also strategic decision-making. Senior management must understand the true value of business transactions and the contribution of each element of the management system to the overall goal of the enterprise. In Russian practice, an enterprise's accounting system is traditionally associated with the accounting department, but it is broader and includes management accounting and a cost control system. Therefore, its purpose is not simply to record data but also to prepare information for management decision-making. The objective of this study is to determine the value of functional accounting areas for the strategic development of economic activity from the perspective of the enterprise's business processes. An analysis of accounting transactions across the enterprise's business processes was conducted using T. Saati's Analytical Hierarchy Process (AHP).
Six criteria were proposed by which experts evaluated verbal judgments and determined their hierarchy. This resulted in a hierarchy of criteria within processes and global weights based on their contribution to the overall enterprise management goal. The significance of the study allows for the identification of accounting and analytical support risks requiring further mitigation and prevention measures.
The study yielded data reflecting not only traditional value areas for management decisions (costing, defect accounting) related to the core business processes of an industrial enterprise, but also accounting and analytical support for auxiliary processes (legal support) and development processes (R&D). These findings highlight the growing role of sustainable strategic development at enterprises. The study's findings can form the basis for digitalizing business processes and adapting the current management system to internal risks.

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