МЕТОДИЧНІ ЗАСАДИ ОРГАНІЗАЦІЇ ОБЛІКОВОГО ТА КОНТРОЛЬНОГО ІНСТРУМЕНТАРІЮ В УПРАВЛІННІ ЛОГІСТИЧНИМИ ВИТРАТАМИ ПІДПРИЄМСТВА

Abstract

The methods of accounting and management accounting of the logistics costs of the enterprise used in modern practice are critically evaluated from the point of view of the possibilities of providing, on their basis, the growing information needs in management processes. The limited effectiveness of the control function due to the insufficiency of the analytical section of the data generated within the accounting system is discussed. The research was conducted on the basis of the dialectical method of learning phenomena and processes and approaches to theoretical generalization. The methods of observation and comparison were used to discuss the completeness of accounting coverage of the composition of logistics costs, and scientific abstraction for the purpose of a generalized assessment of the compliance of the methodological principles of accounting and internal control parameters for the modern needs of managing this type of costs. It was established that the efficiency and objectivity of these management tools ensure the timely development of preventive measures at the enterprise to optimize logistics costs in terms of responsibility centers and structural units of the enterprise. The use of methodological principles implemented in practice for the organization of accounting and control tools in the management of logistics costs is considered in the study under the projection of productive use by structural units. information obtained on this basis. Separate aspects of improving the methodological principles of accounting and control in the logistics cost management system have been formulated. It is justified that the emphasis of the formation of operational information about logistics costs should be on the formation of a management accounting system that is adaptive to the specifics of the enterprise. It is argued that in this system it is necessary to deepen the grouping of logistics costs of modern enterprises by centers of responsibility and phases of logistics activity. It was determined that from the point of view of the trends of providing public information about the activities of enterprises (for example, various types of management reports), it becomes necessary to expand the methodology of accounting for logistics costs on balance accounts based on the regulatory introduction of additional sub-accounts to the chart of accounts.