Mulinska H. AAccounting and analysis of the costs of operating activity of trade enterprises in the retail market of oil products.

Object: the process of accounting and analysis of the costs of operating activity of trade enterprises in the retail market of oil products. Objective: the substantiation and deepening of the theoretical and methodological grounds, provision of practical recommendations on accounting and analysis of the costs of operating activity of trade enterprises in the retail market of oil products. Methods: induction, deduction, historical, generalization and concretization, comparison, forecasting, systemic. Improved: the procedure of inclusion of the costs of transportation services in the initial cost and cost of sales of oil products; accounting organizational principles of administrative, sales and other costs of operating activity; the algorithm of accounting staff action-taking in problematic situations during oil product capitalization; мethodological approach to the analysis of the operating activity costs; the way of using the results of the analysis of electricity cost for their forecasting. Scope: trading enterprises.