METHODICAL APPROACHES TO THE CLASSIFICATION OF COSTS AND REVENUES OF OPERATING ACTIVITIES OF TRADING ENTERPRISES

Abstract

The article examines the theoretical and methodological foundations of accounting for costs, revenues, and financial results of the operating activities of a trading enterprise under modern economic conditions. The necessity of improving the accounting and analytical support for enterprise management is substantiated, taking into account increasing competition, the dynamic market environment, and higher requirements for the quality of information. It is determined that the effective organization of accounting is based on a comprehensive approach that combines element-based, functional, and process-oriented components, which ensures completeness, reliability, and analytical value of accounting data. A structural and functional model of operating cost accounting is proposed, which involves grouping costs by economic elements while simultaneously detailing them by responsibility centers, types of activities, and directions of resource use. Such an approach contributes to enhancing cost control, enables their optimization, and forms an informational basis for managerial decision-making. An integrated model for the formation, accounting, and analysis of operating revenues has been developed, reflecting the interconnection between the conditions of revenue generation, their accounting recognition, adjustment, and subsequent analytical generalization. Special attention is paid to the alignment of the analytical structure of costs and revenues, which ensures their comparability in the process of determining financial results. The expediency of applying a unified level of analytical detail is substantiated, which increases the informativeness of accounting data and expands the possibilities of their use in enterprise management. It is proved that the integration of financial and management accounting contributes to the formation of a comprehensive information system of the enterprise and enhances the efficiency of its management. The practical significance of the obtained results lies in the possibility of applying the proposed approaches to improve the organization of accounting for costs, revenues, and financial results, increase the transparency of accounting information, and support informed managerial decision-making at trading enterprises.