Company business processes: theoretical justification

This article examines the theoretical foundations of the formation and functioning of a company's business processes within the context of a process-based approach to management. The relevance of the study stems from the persistent terminological and structural ambiguity surrounding the category «business process», which hinders the implementation of process-based management at enterprises with a functional structure. Using theoretical analysis, synthesis, comparison, and a systems approach, this article explores the content of a business process through its key characteristics: the presence of inputs and outputs, resource transformation, customer focus, and value creation. The role of business processes as an object of corporate planning, strategic management, and innovation-driven development is characterized. A three-level classification (core, supporting, and management processes) is proposed, with development processes identified as a distinct category. The need for systems analysis, modeling, and continuous improvement of business processes in the context of digital transformation of the economy is substantiated. It is concluded that the process-based approach serves as a theoretical and methodological foundation for enhancing a company's efficiency and competitiveness.