ORGANIZATION OF MANAGERIAL ACCOUNTING OF LOGISTICS COSTS

Abstract

Abstract. The publication highlights current issues of managerial accounting of logistics costs at the level of activity of a trading enterprise in conditions of uncertainty and globalization of economic processes. It was determined that logistics costs are an integral component of trading technology. The share of logistics costs in the total population tends to increase, which indicates the actualization of research in this field. Scientific and practical assets on the accounting of logistics costs for the needs of their management have been analyzed and systematized. As a result of the conducted research, a number of factors influencing the development of an optimal logistics system at a trading enterprise were identified. The relationship between managerial accounting and the improvement of the logistics system, optimization of logistics costs for effective management has been determined. It is proposed to improve the organization of managerial accounting of logistics costs in terms of methodology, technical methods of displaying accounting information, the formation of managerial reporting and the methodology of calculating key performance indicators. It is proposed to take into account the materiality factor of the amount of logistics costs as a key factor for the organization of managerial accounting. Materiality is determined for each enterprise individually and depends on the purpose and goals of obtaining an information resource for the management system. The distribution factor of logistics costs for current and future periods is determined by the principle of matching income and expenses, which is declared by financial accounting. The recognition and assessment of logistics costs is relevant at all stages of the consistent implementation of logistics activities. Special attention should be paid to the accounting of hidden logistics costs, which are scattered on accounting accounts. The assessment of contractual conditions with counterparties will allow systematization of logistics costs, which will allow obtaining reliable and objective information for management purposes. The directions and perspectives of research on managerial accounting of logistics costs are outlined.