In modern realities, it is rather difficult for organizations to maintain and improve their economic and financial state. The impact of the economic crisis and the high level of competition, the development of scientific and technological progress, contribute to a constant dynamic in the development of organizations. In this regard, the leaders of all companies are forced to look for ways to improve their activities in various areas: improving the administrative and management apparatus, improving the quality of products or services provided, increasing the level of staff salaries and customer satisfaction, etc. Therefore, the issues related to improving the efficiency of enterprises are relevant. This article is devoted to the study of the positive impact of the application of the process approach to the management of the organization and the method of modeling business processes on the efficiency of the enterprise as a whole under conditions of risk and uncertainty. The task set during the research is to identify the advantages of the process approach and to determine the advantages of using the method of modeling business processes to improve the organization's activities and apply this method to analyze the activities of a commercial enterprise and make recommendations for improving its effectiveness. The scientific novelty of the work is to develop models of business processes based on the example of an enterprise operating in the sphere of rendering services, and making recommendations for increasing its efficiency. Model building allowed systematizing and visualizing all processes occurring at the enterprise, to reveal “narrow” places and problem zones of the organization. As a result of the research, it was revealed that the application of the business process modeling method does have a number of advantages and in the implementation of the recommendations made; the use of this method can significantly improve the efficiency of the organization. Within the framework of accounting, the proposed model of the algorithm of the payroll calculation process and its accounting and analytical support are developed to reduce human factor risks (accounting risks), which in turn reduces the share of the risk manager's work.