CLASSIFICATION OF LOGISTICS COSTS OF TRADING ENTERPRISES IN THE MANAGERIAL ACCOUNTING SUBSYSTEM

Abstract

The problems of identification and classification of logistics costs of wholesale trade enterprises for the needs of their management in combination with the priorities of customer service quality are considered. It has been determined that the logistics activity of a wholesale trade enterprise is based on the systematic optimization of all logis-tics flows, with material flows as most important. The interpretation of the concept of "logistics costs" in the works of domestic and foreign scientists was studied. The need to study the logistics costs of wholesale trade enterprises system-atically as an economic and managerial category, taking into account the need to determine their composition and functions as well as development of the method of formation and display of logistics costs of wholesale trade enterprises in the managerial accounting subsystem were revealed. The composition of logistics costs in the operational activities of wholesale trade enterprises was studied, which includes traditional components: purchasing, sales, warehousing, transportation, information logistics, order management logistics and inventory management; formation of the infra-structure of logistics processes, formation of information support for the accounting of logistics costs in the managerial accounting subsystem. It is proposed to group logistics costs according to the logistics processes of a wholesale enter-prise: costs for finding suppliers, order service, transportation, warehousing, inventory management, packaging and customer service. At the same time, the costs of logistics operations at a trading company should include: costs of transporting goods, including internal; costs for loading and unloading; costs for warehousing and storage of commod-ity stocks; costs for preparation and implementation of orders, costs for customer service; expenses for the organization of logistics activities; costs of managing information flows. The directions of further scientific research aimed at the development of a single database on logistics costs, taking into account classification features by phases of logistics activity and structural divisions involved in the logistics processes of a wholesale trade enterprise, have been deter-mined.