Ovcharova Natalia, PhD (Economics), Assistant Professor, Department of Accounting and Taxation, Sumy State University, Sumy, Ukraine

ORCID ID: 0000-0002-8362-3283
e-mail: n.ovcharova@uabs.sumdu.edu.ua

Kravchenko Olena, PhD (Economics), Associate Professor, Department of Accounting and Taxation, Sumy State University, Sumy, Ukraine

ORCID ID: 0000-0001-5927-8814
e-mail: e.kravchenko@uabs.sumdu.edu.ua

Ustyk Yevheniia, Student, Sumy State University, Sumy, Ukraine

ORCID ID: 0000-0001-6237-900X
e-mail: eugenia.ustyk@gmail.com

Transport Costs of a Trading Company: Accounting Features

Abstract. Introduction. In the economic and financial activities of any enterprise, including trading enterprise, inevitable operations associated with the purchase of inventory, sale of goods and their delivery. Proper accounting ensures reliable data on costs, their impact on financial activities, control over the use of these costs in the enterprise, avoid tax law violations, and helps to strengthen the discipline of accounting and improve the financial condition of the enterprise. Special attention should be paid to the theoretical, methodological, and practical aspects of transport costs accounting.

Purpose. The purpose of the study is to substantiate the nature of transport costs, their classification and accounting features, including the order of accumulation and distribution of transport costs, the formation of management reporting and accounting and analytical support for its preparation in the management system of a trading company.

Results. This study is based on an analysis of the concepts of “costs”, “transport cost”, “cost management”, factors and methods of influencing data economic categories. The factors of the influence of the organization of transport costs accounting on the financial and economic activity of trading enterprises are revealed in the article. Systematization of definitions approaches to the classification made it possible to outline key features transport costs accounting and functions in the structure of relevant information, and analytical support for making effective management decisions. It is determined that further accounting of transport costs and its grouping depends on the management processes. Effective management of those costs depends on a qualitatively formed management accounting system based on economic indicators of trading enterprises activity and reporting. In order to ensure internal control the directions of the formation of the management reporting of transport costs and accounting and analytical support of its preparation are determined. It will allow us to monitor the cost-effectiveness of transport costs, predict and anticipate future risks.

Conclusions. The results of the study can be used by executives and chief accountants of trading companies for formulating or reviewing their accounting policies. The form of management reporting of transport costs allows making effective management decisions on the structure, volume, and mechanisms of cost optimization of the trading enterprise.

Keywords: accounting; costs; transportation costs; transport and procurement costs; transportation.

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