Accounting of costs in the management system of enterprise logistic activities

Vasyl Derii, Iryna Lukanovska


Introduction. Nowadays, when information technologies are developing very fast, the issue of development of the logistics management system of enterprises, which directly affects their costs and increase the level of competitiveness in the market, is of strategic importance. Proper cost accounting in such a system allows the head of the enterprise, managers of logistics systems (centers) to obtain reliable information in a timely manner and in full, which ensures balanced management decisions and movement of the enterprise in a direction consistent with its purpose and main tasks.

Purpose. The purpose of the article is a critical analysis of publications on cost accounting in the management system of logistics activities of the enterprise and the development of its own position and proposals of the author to solve these problems.

Method (methodology). The following research methods were used during the research: mastering the content and main provisions of regulations, statistical materials and scientific publications on cost accounting and logistics management of the enterprise, induction and deduction, grouping and generalization of economic indicators, analysis and synthesis, documentation of facts of economic life, assessment of the value of enterprise property, accounting accounts, reporting of business entities and their segments, etc.

Results. The problems of cost accounting in the management system of logistics activities of the enterprise are outlined. The essence of the terms “logistics activities” and “management of logistics activities of the enterprise” is established. The essence of the concept and the place of logistics costs in the costs of the enterprise are determined. The state and proposals for conducting synthetic and analytical accounting of logistics costs in the system of accounts are reflected. Find out what can be the centers of responsibility for logistics costs in the enterprise. Discussion issues on the accounting of logistics costs are identified, in particular: the feasibility of accounting for logistics costs by all enterprises; quantitative and qualitative criteria for determining such expediency; primary documents, accounting registers for accounting and distribution of costs for logistics and other costs of the enterprise; time parameter, subjects and methods of accounting for logistics costs; the volume, forms and deadlines for reporting on logistics costs.


cost; logistics cost; accounting; enterprise; management system; logistic activity

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Science Works Journal "Ekonomichnyy analiz"

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