NEW APPROACHES TO THE CLASSIFICATION OF LOGISTICS COSTS OF INDUSTRIAL ENTERPRISES IN THE CONDITIONS OF GLOBALIZATION
Journal Title: Економіка: реалії часу - Year 2016, Vol 3, Issue 25
Abstract
The article analyzes the problem of accounting logistics costs in the financial statements of the industrial enterprises. It is proposed to revise the traditional methods of accounting logistics costs provided in the accounting and management approach. It is proposed the allocation of the financial statements of the industrial enterprises of the two main items of logistics costs: the cost of transportation and the cost of inventory management. Currently, the financial statements of the industrial enterprises are aggregated logistics costs typically accounting for items of management accounting, which makes it impossible to cost accounting, resulting from the formation of the global supply chain. The proposed approach is also requires a revision of the standard classification of logistic costs, which should be improved by its complement two other features. Firstly, according to the logistic operations, the costs can be distinguished: the postage costs; transaction costs; the costs of loading and unloading operations; storage costs. Secondly, relative to the financial performance, logistics costs should be divided into: the cost of consumption of factors of production; costs correlated to clean products; operating costs; costs associated with the loss of profits. It is assumed that all of the proposed types of logistics costs should be accounted for within each supply chain. It is possible to calculate the efficiency of the individual supply chains, in the context of globalization is the most urgent problem. This article shows an example of calculating the impact of logistics costs on the income of machine-building enterprises, which revealed a general trend for companies that were analyzed.
Authors and Affiliations
Olena Chukurna
Keywords
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