FEATURES OF THE TRANSPORT AND FORWARDING ACTIVITIES OF ENTERPRISES AND THEIR IMPACT ON ORGANIZATION OF ACCOUNTING

Abstract

The features of transport and forwarding activities at enterprises are investigated. The essential characteristics of the transport and forwarding activities of an enterprise as a component of the logistics system are determined. The features of the organization of accounting by transport and forwarding enterprises are characterized. The intermediary nature of transport and forwarding activities is substantiated, which implies that the forwarder acts as an intermediary between the consignor and the carrier. The variety of services provided during transport and forwarding activities is considered. The contractual relations between the client and the forwarder in the implementation of transport and forwarding activities are characterized. It is determined that an individual approach to each client is a defining characteristic of transport and forwarding activities. It is proven that risk management is carried out during transport and forwarding activities, since forwarders mainly take on part of the responsibility for the safety of cargo during transportation. The recognition of income and expenses from transport and forwarding activities is studied, in which the freight forwarder's income is formed from the fee for the services provided, and expenses are recognized on the date of their implementation. The features of the documentation of transport and forwarding operations are determined, in which the freight forwarder uses various primary and consolidated documents to confirm the services provided. The features of taxation of transport and forwarding activities in terms of determining value added tax and corporate income tax are characterized. It is proven that the specifics of transport and forwarding activities determine special requirements for the organization of accounting at enterprises providing such services.