ACCOUNTING LOGISTICS COSTS LIABILITY FOR TANKS
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2016, Vol 4, Issue 4
Abstract
Introduction. The formation of an effective management system at the enterprise is directly related to the organization of logistics activities, which should take into account the development tendencies of the market environment in Ukraine. One of the tasks of logistics is information and analytical support for the adoption of management decisions to optimize the costs of the company as a whole and logistics costs in particular. However, to date, an effective system of planning, accounting and control of logistics costs of manufacturing enterprises has not been created, and then the logistics management can not achieve sufficient efficiency. Therefore, there is a need to justify the separation of the responsibility centers of the logistics activities of the production enterprise to identify logistics costs for the aggregate of the company's total costs and organize the management accounting of these costs. Methods. The following methods were used during the research, such as general and scientific methods: induction, deduction, scientific abstraction, historical and comparative - to reveal the essence and allocation of responsibility centers; dialectical cognition and theoretical generalization - to improve the classification of responsibility centers and centers of logistics costs; analogy and abstraction - to develop methodological aspects of management accounting of logistics costs; formalization - to determine the logistics costs for the centers of responsibility and provide theoretical and practical conclusions and generalizations. Results. The article summarizes the theoretical developments of domestic and foreign scientists on methodological approaches to the definition and allocation of responsibility centers, their classification for the needs of management accounting. The possibility of using such methodological tools as responsibility centers for organization of management accounting of logistics costs of manufacturing enterprises is substantiated (for this purpose, the classification of responsibility centers was carried out based on the following features: by the level of management and organizational structure of the enterprise, the organizational structure of logistics activities, logistics areas, logistical flows, logistical processes, scope of powers and responsibilities, functions and tasks, the degree of cost groupings). This allowed to allocate responsibility centers and centers of logistics costs. In addition, the basic logistics costs and functional responsibility centers that will be used for the organization of analytical accounting costs of the logistics business are defined. Discussion. Further research will be directed to the development of a system of budgeting logistics costs by responsibility centers with a view to their planning, monitoring and optimization.
Authors and Affiliations
Ljubov Medvid, Andrij Levkovych
Keywords
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