PROBLEMS OF ACCOUNTING METHODOLOGY AND REPORTING IN TRANSPORT AND FORWARDING ACTIVITIES

Abstract

The article is devoted to the topic of accounting methods and reflection in the reporting of freight forwarding activities. The relevance of the article is due, on the one hand, to the importance of freight forwarding activities in the processes of globalization of the modern economy, and on the other hand, to the need for proper information support for its management, in particular in matters of pricing, economic efficiency, etc. The main source of financial information for the management of freight forwarding activities is the accounting and reporting system. The purpose of the article is to study the problems of accounting methods and reflection in the reporting of freight forwarding activities and to substantiate possible ways of solving them. In the course of preparing the article, general and special methods of scientific research were used, in particular: the method of substantive analysis of legislative and regulatory sources; classifications - to distinguish types of freight forwarding activities in order to substantiate the objects of its accounting; deductions - to substantiate approaches to the distribution of indirect costs of freight forwarding activities, etc. The main results of the study presented in the article include: classification of freight forwarding activities in order to establish the objects of its accounting; identification of the main problems of the accounting methodology of freight forwarding activities and reflection of its results in financial statements; characteristics of primary accounting of cargo transportation and areas of its improvement; justification of methodological approaches to the distribution of indirect costs and calculation of the cost of freight forwarding services; determination of basic indicators of the distribution of indirect costs in terms of their types (groups); identification of shortcomings in the reflection of the cost, income and financial results of freight forwarding services in financial statements; proposals for improving the procedure for disclosing information on costs, income and financial results of freight forwarding activities in the notes to the annual financial statements. The practical value of the obtained research results lies in the possibility of applying substantiated proposals to improve accounting policies and accounting practices for freight forwarding activities.