LOGISTIC COSTS OF MANUFACTURING ENTERPRISES AS OBJECTS OF ACCOUNTING AND CONTROL

Olha Zavytiy, Tetyana Didorenko, Lesia Kondriuk

Abstract


The article provides a scientific analysis of the recognition of the composition of logistics costs and their grouping. The relevance and the need to optimize the management of logistics costs as an object of the manufacturing enterprise accounting and control system are determined. The specific aspects of the reflection of logistics costs in both the accounting system and the enterprise control are brought to light. The formation of logistics costs, which are inextricably linked with the functioning of the enterprise logistics system, is revealed. The factors, affecting the managing process of the manufacturing enterprise logistics costs, are systematized. The theoretical and methodological basis of the study constituted the fundamental principles of economic theory, legislative and regulatory acts of Ukraine, monographs, scientific articles of domestic and foreign scientists. In the process of the study, the principles of systemic and process approaches as components of the enterprise logistics costs management concept were applied together with the method of scientific abstraction aiming at the formulation of theoretical generalizations and conclusions, and the historical method aiming at studying the mechanisms of managing the enterprise costs. The theoretical and practical significance of this work consists in the possibility of using the results of this study by both the logistics specialists and the scientists studying this issue. Further research can be aimed at finding and identifying areas for optimization of logistics costs both for accounting and control considering the specificity of Ukrainian enterprises. So, according to the results of the study, the logistics costs can be determined as a monetary reflection of the totality of the material, technical, financial, labour, and information resources of the business entity, which are designed to support business processes and activities related to the movement of material flows within the enterprise logistics system.

Keywords


logistics; costs; logistics costs; manufacturing enterprise; optimization of logistics costs; cost management; logistics functions; classification features; accounting of logistics costs; control; logistics processes; logistics activities

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References


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DOI: https://doi.org/10.35774/ibo2019.01.049

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