Abstract
An organization can make a transition to process management by three steps: planning, introduction and implementation. Every step has a list of measures that form an algorithm or a step-by-step instruction for the manager to implement the modern management tool. The article analyses scientific sources to identify problems and solutions to methodological problems associated with the implementation of process management; its implementation stages are justified and described; the future of such innovations in organisations is outlined. In order to identify economic problems, three approaches to expenditure classification are proposed: analytical, functional and content ones. The implementation algorithm for a comprehensive approach to the expenditure classification was developed.
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