DISPLAY PROBLEMS IN ACCOUNTING OF LOGISTICS COSTS AND WAYS TO SOLVE THEM

Abstract

The article is devoted to the study of accounting, problems, generalization and critical analysis of logistics costs at the enterprise. The purpose of the article is to study the accounting of logistics costs, to identify the main problems that arise in the accounting process, and ways to solve them. One of the organizational processes of the enterprise is cost management, which is necessary for monitoring costs, understanding and the ability to adjust them. Expenses for logistics processes occupy a large part of all expenses of the enterprise, because logistics operations are used in a significant number of business processes. This requires a correct approach to accounting for logistics costs. The main problem in the process of accounting for logistics costs is that the traditional practice of classification and management accounting of the main types of costs, as a rule, does not contain complete information for the identification of costs related to logistics processes. That is, traditional accounting systems aggregate logistics costs into other groups of corporate costs, which does not allow for their detailed analysis and taking into account the consequences of management decisions, as well as their impact on the overall efficiency of the logistics system, which confirms the relevance of the study. The fundamental provisions of accounting and auditing, legislative and normative acts of Ukraine, monographs, scientific articles of domestic and foreign scientists became the theoretical and methodological basis of the research. Both general scientific and special research methods were used in the work. Analytical research and analysis of the essence of the concept of "logistics costs", the classification of logistics costs, which are used in the process of economic activity, have been carried out. The problems of accounting for logistics costs are analyzed using examples of scientific research and their practical application. The main problems of accounting for logistics costs are highlighted. It was established that the efficiency of the enterprise depends on the proper management of costs, and it is proposed to supplement the accounting system with accounts for logistics costs, which will give a more accurate representation of the use of logistics costs at enterprises and their reflection in accounting documentation. Ways to solve problematic issues of accounting for logistics costs are considered, the approaches of scientists are summarized in one contextual solution.