Mysaka A. The trade expenses' accounting and analysis at retail enterprises: organization and methodology

Objects of research: the trade expenses' of Kiev retail enterprises. The purpose of research: theoretical proof and practical ground of complex of means to improve the organization and methods of trade expenses accounting and analysis of retail businesses under the transition to market economy. Methods: dialectical cognition of economic theory concerning the problems of trade expenses accounting and analysis. There have been used modes of abstract and logical method (analysis, synthesis, induction, deduction), correlative and regressive method, means of comparing, grouping and detailing, systematic approach. Theoretical and practical results: are directed to improve the organization and methods of trade expenses accounting and analysis of retail businesses. Implementation of the worked out recommendations enables to form authentic information about trade expenses, which is necessary for current strategic management goals to be achieved, and grounded decisions to be made by internal users. Research novelty: there have been 1)defined precisely the economic content of trade expenses, which enables to regulate their structure; 2)improved trade expenses classification through systematizing and grouping their features according to the field of their use; 3)defined the conception of forming trade expenses list basing on systemic functional and value-based approach, which enables to form information about trade according to the functions of trade businesses to make expenses management more effective; 4)designed a new form of register of trade expenses analytic calculation for trade businesses; 5)recommended the ways of improving current methods of trade expenses analysis using reaction coefficients; 6)defined value limits for trade expenses reaction coefficient for a set of variable, semi-variable and constant expenses; 7)worked out the complex factor models to analyze causes, effects and changes of certain kinds of trade expenses. Extent of implementation: prepositions and recommendations have been implemented inthe activity of the Ministry of Economy and European Integration Matters, 'Moskovsky Univermag' Ltd. (Kyiv), teaching process in Kyiv National Taras Shevchenko University and Academy of Labour and Social Relations of the Federation of Trade Unions of Ukraine. Effectiveness: the research ensures high quality of calculative and analytic information, which promotes to make effective decisions in trade businesses management. Sphere, branch of usage: calculative and analytic activity of trade businesses administration