[For the English abstract and full text of the article please see the attached PDF-File (English version follows Russian version)].ABSTRACT The problems that arise at the present time should be solved in a comprehensive manner, applying a logistical approach, the use of which allows to treat all enterprises as separate systems. The application of the logistic approach presupposes a clearer description of the main business process, displaying the trajectory of material and information flows at the top level, as well as existing feedbacks. Optimization of processes occurs due to the elimination of unnecessary operations and simplification of the introduction of changes due to the standardization of the process. Description of business processes and their documentation, as well as control, analysis and adjustment of the process under the influence of feedbacks is nothing more than a subsystem of controlling of the overall logistics system of the enterprise. Controlling involves an integrated management system of the organization, aimed at coordinating the interaction of management systems and monitoring their effectiveness. At the heart of any controlling system is the documentation of the business process and its mandatory standardization. A step-by-step analysis of the model of business processes of the company «K» with elements of reengineering is carried out. Currently, the term «business process reengineering», according to the authors, means any change in the process, the rejection of established procedures, a fresh look at the work to create a product or a service and provide value to the client. Priority in the activity of any company is the satisfaction of the needs of customers and, accordingly, the profit. Customers evaluate the quality of service by comparing the expected quality characteristics and the quality characteristics of the actual service. The quality of service characteristic is a distinctive feature, a descriptive element of the customer service process. The gap between the expected quality of service and what has been received is called a «service expectation gap». The application of the logistic approach and Gap-analysis is demonstrated with the aim of improving the economic motivation and financial monitoring of client-oriented activities in the corporate and consumer markets. Based on the Gap-analysis, the authors proposed a model of differentiation and analysis of the inconsistencies in the actually provided quality of service to the customer’s service expectations, which makes it possible to identify and differentiate the reasons for the «gap» in the customer’s service expectations and the characteristics of actual services. Keywords: commodity circulation, controlling system, business processes, model, visualization, Gap-analysis, reengineering, logistics approach, intellectual warehouse.