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The Accounting of Logistic Costs for Management Purposes
Fomina O. V., Avhustоva O. O.

Fomina, Olena V., and Avhustоva, Olena O. (2019) “The Accounting of Logistic Costs for Management Purposes.” Business Inform 4:294–299.
https://doi.org/10.32983/2222-4459-2019-4-294-299

Section: Accounting and Auditing

UDC 338.585

Abstract:
The conducted research is concerned with issues of accounting of logistic costs of enterprises. The main problems, present in the system of accounting of logistic costs are defined as follows: absence of definition of logistic costs and their classification at the legislation level, also absence of recommendations regarding the methods of costing and organization at enterprise. The essence and existing approaches to classification of logistic costs for management purposes are analyzed. For the purpose of information support of managers of different levels, an analysis of scientific researches on reflection of costs of logistic activity of enterprise in the system of accounts of accounting is carried out. Popular methods of costs calculation are defined on the basis of the international practice, taking into view logistic strategy of enterprise. The authors consider the possibility to organize accounting of logistic costs in the context of responsibility centers at enterprises that would help to improve the system of accounting of logistic activity.

Keywords: logistic activity, logistic costs, classification, accounting policy, methods of self-cost calculation.

Tabl.: 3. Bibl.: 10.

Fomina Olena V. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Accounting and Taxation, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Avhustоva Olena O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

List of references in article

Kuzmin, O. Ye., and Telishevska, O. B. “Typolohiia vytrat na lohistychno-postachalnytsku diialnist pidpryiemstv“ [Typology of costs for logistics-supplying activities of enterprises]. Biznes Inform, no. 3 (2017): 231-236.
Medvid, L. H., and Levkovych, A. V. “Upravlinskyi oblik vytrat v systemi upravlinnia lohistychnoiu diialnistiu pidpryiemstva“ [Management accounting of expenses in the system of management of logistics activities of the enterprise]. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu, no. 3 (2017): 85-93.
Mishyna, S. V., and Mishyn, O. Yu. “Iierarkhichna klasyfikatsiia lohistychnykh vytrat za funktsionalnym pryznachenniam“ [Hierarchical classification of logistics costs for functional purposes]. Biznes Inform, no. 9 (2011): 103-105.
Pylypenko, O. I. “Oblikovyi aspekt lohistychnoi stratehii v upravlinni pidpryiemstvom“ [Account aspect of logistics strategy in enterprise management]. Naukovyi visnyk Natsionalnoi akademii statystyky, obliku ta audytu, no. 1-2 (2016): 70-77.
Radetska, L. P., and Yehorova, Yu. V. “Bahatokryterialna klasyfikatsiia lohistychnykh vytrat u systemi upravlinskoho obliku“ [Multicriteria classification of logistics costs in the system of managerial accounting]. Visnyk Khmelnytskoho natsionalnoho universytetu, vol. 1, no. 2 (2011): 113-117.
Reta, M. V. “Lohistychni vytraty: vyznachennia, klasyfikatsiia ta oblik“ [Logistics costs: identification, classification and accounting]. Biznes Inform, no. 8 (2012): 155-158.
Sopko, V. V. Avhustova O. O. “Lohistychni vytraty - vidobrazhennia v oblikovii politytsi“ [Logistics costs - reflected in accounting policies]. Bukhhalterskyi oblik i audyt, no. 1 (2018): 22-29.
Sumets, O. M. “Rekomendatsii shchodo zaprovadzhennia syntetychnoho obliku lohistychnykh vytrat na pidpryiemstvi“ [Recommendations for the introduction of synthetic accounting of logistics costs at an enterprise]. Lohystyka: problemy y reshenyia, no. 4 (2011): 42-47.
Telishevska, O. B. “Faktory, yaki vyznachaiut vytraty na lohistychno-postachalnytsku diialnist pidpryiemstva“ [Factors that determine the costs of logistics and supply activities of the enterprise]. Naukovyi visnyk NLTU Ukrainy, no. 23 (2013): 390-397.
Tkachenko, A. M., and Bakuta, A. V. “Oblik lohistychnykh vytrat: problemy ta shliakhy yikh vyrishennia“ [Accounting for logistics costs: problems and ways to solve them]. Visnyk NTU «KhPI», no. 51 (2012): 22-30.

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