Облік і фінанси (Mar 2024)
Logistics Costs Accounting Methods: Problems and Ways to Solve Them
Abstract
Today, optimizing logistics costs based on their accounting and analysis is an essential tool for ensuring enterprises' competitiveness. The article aims to reveal the methodical principles of accounting for logistics costs and identify problematic aspects and directions for improving this process in Ukrainian enterprises. It was determined that Ukrainian researchers offer quite a lot of classification features for the grouping of logistics costs. Instead, in foreign literature, logistics costs are divided into types based on the processes that are the objects of management. In Ukraine, there is a problem of regulatory and legal support, which is manifested in the absence of an appropriate definition of the term “logistics costs” in accounting regulatory documents, separate accounts or sub-accounts in the current Chart of accounts intended for accounting for these costs, limitations of methodical support. The idea of introducing an individual account for logistics costs, proposed by many researchers, has not yet been implemented. All this complicates the accountant's work in identifying, classifying, and displaying logistics costs in the company's accounting system. At the same time, accounting and control tools (methods) are still available to the accountant, which collectively form the method of accounting for logistics costs at the enterprise, which covers their identification, measurement, analysis, monitoring and reporting. At each stage, the accountant implements appropriate methods and tools guided by his professional judgment. The work defines a list of measures that can ensure the improvement of the method of accounting for logistics costs at the enterprise. The key direction in improving the accounting for logistics costs is digitizing management processes because introducing innovative technologies makes logistics management more flexible, effective, and straightforward.
Keywords
