Accounting in the management of transport logistics: organizational provisions

Abstract

The article investigates the essence of the concept of «transport logistics» and substantiates that it is an optimally constructed, from an economic point of view, system of prompt address delivery of cargo. Destination transport groups (general and non-public) have been identified. It is established that transport logistics in relation to the entity is divided into internal (inland transport) and external (provision of supply and sale). The basic tasks of transport logistics with the purpose of establishing the industry specificity and its influence on the peculiarities of accounting organization are outlined. Organizations are distinguished due to aspects of transport logistics accounting that are identified within the stages of the system of prompt address delivery of goods (selection of the most suitable vehicle; cost estimation (estimated cost); documentary support (supporting and permitting documents, insurance policies, etc.); transportation; unloading at the final delivery point). Critical analysis of the directions of accounting improvement for the purposes of transport logistics management is carried out, in particular in the part of analytical accounting, management accounting and information support of management.