ACCOUNTING AND ANALYTICAL ENSURING THE TRANSPORT LOGISTICS MANAGEMENT OF THE ENTERPRISE

Abstract

In current conditions, questions regarding the modeling of accounting and analytical support. In the states of traditional approaches, the basis for analyzing transport and logistics processes is mainly financial and statistical reporting of the enterprise. The purpose of the study is to determine the theoretical and practical aspects of accounting and to develop recommendations for improving the accounting system and analytical support to make managerial decisions in the field of transport logistics. During the implementation of the research task, methods of analysis and synthesis were used to analyze regulatory requirements for the formation of accounting and analytical support for transport logistics management. Methods of analysis and synthesis were used to determine problematic aspects and further directions for improving accounting and analytical support induction and deduction and for formulating conclusions - strategies of logical analysis. The article examines the theoretical and practical aspects of forming accounting and analytical support for preparing reports on the enterprise's transport logistics management. Analysis of regulatory and legal approval, composition, and primary accounting of transport and logistics costs made it possible to outline their features in various business processes. It was determined that the peculiarities of each business process determine the need for their distribution among the spheres of activity and further determination of the share of costs, which will form such elements as sales costs, the cost of purchased goods, and the cost of services. Based on the research, a Conceptual model of building a system of accounts for management accounting of transport and logistics costs was formed. The accumulation and distribution of the expenses in terms of the proposed elements will make it possible to collect information for a more detailed analysis of the indicators of internal business processes and their impact on the further development of enterprises. For practical implementation of the model and strengthening accounting analytics for crucial indicators of transport and logistics activity, a structure of accounting accounts for strategic management of transport and logistics costs is proposed. The practical application of the developed proposals will allow an effective information system to help the leadership of different levels of management to obtain the necessary data for decision-making on time.