FEATURES OF ACCOUNTING FOR LOGISTICS COSTS OF ENTERPRISES

Abstract

The purpose of this article is to investigate the specific features of accounting for logistics costs at enterprises and to justify the need to improve the methodological tools for their proper reflection in accounting and reporting. The relevance of the research is driven by the increasing complexity and strategic importance of logistics in modern business conditions, especially in the context of globalization, disrupted supply chains, the impact of military conflicts on infrastructure, and the rapid digitalization of economic processes. In Ukraine, these factors are further intensified by wartime challenges, unstable fuel and transportation markets, and the need for transparent and adaptive cost management systems. Despite the growing share of logistics costs in total business expenditures, national accounting standards still lack clear definitions and guidelines for their recognition and classification. This creates uncertainty in reporting and distorts the economic picture of enterprise performance. Therefore, the issue of systematized and effective accounting for logistics costs becomes not only timely but essential for maintaining business continuity, improving operational efficiency, and supporting managerial decision-making. The methodological basis of the study includes general scientific methods such as analysis, synthesis, comparison, and abstraction, as well as special methods of accounting research, including expense classification, study of account correspondences, and evaluation of regulatory provisions in Ukrainian accounting standards (NAS of Ukraine). The study identifies the economic nature of logistics costs, classifies them according to key accounting criteria, and analyzes the existing gaps in practice and regulation. The article also illustrates typical accounting treatments using synthetic accounts (23, 92, 93, 94) and proposes detailed analytical tracking by function, responsibility center, and logistics operation type. The importance of integrating logistics information with accounting systems via ERP and TMS solutions is emphasized. The practical value of the article lies in its applied recommendations for developing internal accounting policies, automating logistics cost tracking, and improving the transparency and flexibility of financial control. The findings may be used by enterprises, particularly in Ukraine, to enhance their financial resilience and adapt to the challenges of wartime and post-war recovery.