Levkovych A. Accounting and internal control in the management of logistics costs of production enterprises.

Object: the system of accounting and internal control of logistics costs of enterprises for the production of control and measuring devices. Objective: Improvement of accounting and internal control in the system of management of logistics costs of enterprises for the production of control and measuring devices . Methods: induction, deduction, historical generalization and grouping, modeling, comparison graphing. Improved: the classification of logistics costs, which details the composition of logistics costs in the phases of logistics and structural units involved in logistics processes; Organizational and informational support of the logistics costs management system on the basis of separate two levels of responsibility centers; the method of accounting logistics costs of enterprises for the production of control and measuring devices and the system of budgeting logistics costs by the centers of responsibility; organizational and methodological principles of internal control of logistics costs of enterprises. Scope: manufacturing enterprises.