{"id":13873,"date":"2020-07-20T10:47:22","date_gmt":"2020-07-20T07:47:22","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=13873"},"modified":"2020-07-22T08:58:37","modified_gmt":"2020-07-22T05:58:37","slug":"transport-costs-of-a-trading","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/transport-costs-of-a-trading\/","title":{"rendered":"Ovcharova, N., Kravchenko, O. & Ustyk, Ye. Transport Costs of a Trading Company: Accounting Features"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification<\/strong>: M<\/em>41; \u041c48<\/em>
\n<\/span><\/td>\n		DOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V21(2020)-25<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]<\/p>\n

Ovcharova Natalia<\/strong>, PhD (Economics), Assistant Professor, Department of Accounting and Taxation, Sumy State University, Sumy, Ukraine<\/p>\n

ORCID ID<\/strong>: 0000-0002-8362-3283<\/a>
\ne-mail<\/strong>: n.ovcharova@uabs.sumdu.edu.ua<\/a><\/p>\n

Kravchenko Olena<\/strong>, PhD (Economics), Associate Professor, Department of Accounting and Taxation, Sumy State University, Sumy, Ukraine<\/p>\n

ORCID ID<\/strong>: 0000-0001-5927-8814<\/a>
\ne-mail<\/strong>: e.kravchenko@uabs.sumdu.edu.ua<\/a><\/p>\n

Ustyk Yevheniia<\/strong>, Student, Sumy State University, Sumy, Ukraine<\/p>\n

ORCID ID<\/strong>: 0000-0001-6237-900X<\/a>
\ne-mail<\/strong>: eugenia.ustyk@gmail.com<\/a><\/p>\n

Transport Costs of a Trading Company: Accounting Features<\/h2>\n

 <\/p>\n

Abstract. Introduction. <\/strong>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.<\/p>\n

Purpose. <\/strong>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.<\/p>\n

Results<\/strong>. This study is based on an analysis of the concepts of \u201ccosts\u201d, \u201ctransport cost\u201d, \u201ccost management\u201d, 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.<\/p>\n

Conclusions. <\/strong>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.<\/p>\n

Keywords: <\/strong>accounting; costs; transportation costs; transport and procurement costs; transportation.<\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Skrynkovskyy, R. M., Kostiuk, N. R., Koval, N. M. & Haleliuk, M. M. (2016). Diagnosis of Transport Activity as a Component of the Enterprise Logistical. Problemy ekonomiky,<\/em> 2, 123-128 [in Ukrainian].<\/li>\n
  2. Sumets’, O. M. (2011). Recommendations for the introduction of synthetic accounting of logistics costs at the enterprise. Lohystyka: problemy y reshenyia<\/em>, 4, 42-47 [in Ukrainian].<\/li>\n
  3. Kochubej, D. V. (2009). Evaluation of the efficiency of functioning of logistics system of trading enterprises. Visnyk KNTEU<\/em>, 4, 59-66 [in Ukrainian].<\/li>\n
  4. Lyfar, V. V. (2001). Commercial logistics and method of calculation of logistics costs. Visnyk Natsional’noho universytetu \u00abL’vivs’ka politekhnika\u00bb,<\/em> 416, 293-297.<\/li>\n
  5. Moyseeva, N. K. & Kal’nytskyj, A. A. (2004). Functional cycles as a basis for the analysis and regulation of logistics costs. Kontrollynh<\/em>, 3, 8-14 [in Russian].<\/li>\n
  6. Dan’kiv, J. Ya. & Ostap’iuk, M. Ya. (2014). Features of activity of motor transport enterprises and their influence on the organization of accounting of expenses and formation of cost of motor transport transportation. Naukovyj visnyk Mukachivs’koho derzhavnoho universytetu, <\/em>1, 133-139 [in Ukrainian].<\/li>\n
  7. Hordopolova, N. V., Hordopolov, V. Yu. & Starosud, I. V. (2011). Areas of improvement of accounting of transport and procurement costs. Naukovyj visnyk Poltavs’koho universytetu ekonomiky i torhivli<\/em>, 2, 160-163 [in Ukrainian].<\/li>\n
  8. Ozeran, V. O. & Paslavska, O. O. (2013). Classification of costs in transport enterprises. Zbirnyk materialiv L’vivs’koi komertsijnoi akademii II Vseukrains’koi naukovo-praktychnoi Internet-konferentsii” Rozvytok obliku, analizu i kontroliu v umovakh svitovykh intehratsijnykh protsesiv”, <\/em>118-122 [in Ukrainian].<\/li>\n
  9. Koba, O. V., Sahajdak, N. V. & Turzhans’ka, K. S. Cost of maintenance and operation of motor transport at the enterprise. Visnyk Poltavs’koho natsional’noho tekhnichnoho universytetu imeni Yu.Kondratiuka, <\/em>1 (56), 132-138 [in Ukrainian].<\/li>\n
  10. Paslavska, O. O. (2013). Areas of improvement internal control costs in transport enterprises. Visnyk L’vivs’koho torhovel’no-ekonomichnoho universytetu, <\/em>42, 135-141.<\/li>\n
  11. Hryniv, N. T. & Podvalna, H. V. (2015). Transport services as an object of analysis and management. Visnyk Natsional’noho universytetu “L’vivs’ka politekhnika”,<\/em> 815, 27-35 [in Ukrainian].<\/li>\n
  12. Verkhovna Rada of Ukraine (2010). Tax Code of Ukraine (Order No. 2755-VI, December 2). Retrieved from http:\/\/search.ligazakon.ua\/l_doc2.nsf\/link1\/T10_2755.html [in Ukrainian].<\/li>\n
  13. Ministry of Finance of Ukraine. Ukrainian Accounting standards. Retrieved from https:\/\/mof.gov.ua\/uk\/nacionalni-polozhennja1 [in Ukrainian].<\/li>\n
  14. Ministry of Transport of Ukraine (2001). Methodical recommendations for the formation of the cost of transportation (works, services) in transport (Order No. 65, February 5). Retrieved from https:\/\/zakon.rada.gov.ua\/rada\/show\/v0065361-01 [in Ukrainian].<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 12 May 2020<\/p>\n

    \"ovcharova.pdf\"<\/div>
    ovcharova.pdf<\/div><\/div>
    <\/div>
    <\/div>
    Size: <\/span>0.46 Mb<\/span><\/div>
    Download Now!<\/a><\/span>624<\/span> Downloads<\/span><\/span><\/div><\/div>
    <\/div>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n\n
    \n

    How to quote this article?<\/p>\n<\/td>\n<\/tr>\n

    Ovcharova, N., Kravchenko, O. & Ustyk, Ye. (2020). Transport Costs of a Trading Company: Accounting Features. Modern Economics<\/em>, 21(2020), 160-165. DOI: https:\/\/doi.org\/10.31521\/modecon.V21(2020)-25.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<< Back to contents<\/a>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n

    <\/div>\n

    <\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"

    [vc_row][vc_column][vc_column_text] JEL Classification: M41; \u041c48 DOI: https:\/\/doi.org\/10.31521\/modecon.V21(2020)-25 [\/vc_column_text][vc_column_text] 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
    Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":13475,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[134],"tags":[133],"_links":{"self":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/13873"}],"collection":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=13873"}],"version-history":[{"count":0,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/13873\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media\/13475"}],"wp:attachment":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=13873"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=13873"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=13873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}