ACCOUNTING AND CONTROL FUNCTIONS IN THE MANAGEMENT OF PROCESSES OF LOGISTICS COSTS OPTIMIZATION IN THE ENTERPRISE

Abstract

Abstract. The development of operational and strategic management of logistics cost optimization processes relies on one or another basis of systematized internal and external information, the basic of which is the data of the accounting system and internal control organized at the enterprise. Problematic issues are analyzed and some aspects of improvement of the accounting and control function in the management of logistics costs of the enterprise are proposed. The purpose of the article is to reveal the effectiveness of the accounting and control function in the management of logistics cost optimization processes and to propose certain aspects of its improvement. It was determined that the limited information function of accounting in the management of logistics costs is affected by regulated methods of generalized display of this type of costs. It is argued that the information function of accounting is strengthened due to the display of a more detailed and systematized composition of logistics costs, and the use of such data increases the effectiveness of the control organized at the enterprise. In the process of research, the principles of system and process approaches were applied as basic components in the concept of managing logistics costs of the enterprise. The general basis of the research is the dialectical method and a systematic approach to the study of the problems of information support of management processes. Separate elements of improving the accounting and control functions in the management of logistics cost optimization processes at the enterprise are proposed. The need for a formalized display of logistics costs in the company's accounting system based on the improvement of their classification and the development of an appropriate methodology for their display is substantiated. It is proven that the management toolkit (accounting, control and analysis system) implemented in practice should be focused on those information requests that become necessary precisely for the approach to cost and cost management implemented at the enterprise. The accounting and control functions and information coverage of objects and processes when the company uses such management concepts as Target costing, Absorption costing, ABC costing (Activity Based Costing) and cost management methods according to the criteria of the Direct costing system are given. The cost calculation methods, which are most often used in international practice, are disclosed. It was concluded that the existing accounting approach to the display of logistics costs cannot fully provide accounting and control functions in the goal-oriented management system. In the concepts of modern management, a differentiated approach to the processing of data on logistics costs, systematized according to their types and places of occurrence, is recognized as effective.