Kravets O. Accounting and internal control in the management of logistics costs of the enterprise

It has been established that the main phases of the logistics activity of a trade enterprise include: the procurement phase, the inventory management phase (warehousing, storage) and the distribution (sales) phase. Accordingly, each phase of the logistics activity of a trade enterprise includes logistics operations carried out by supply and sales departments, warehouses; retail outlets, departments of transport, marketing, logistics, finance and/or accounting (information support). Approaches to the grouping of logistics costs of trade enterprises have been improved, taking into account the needs of logistics cost management and the possibilities of identifying logistics costs in both financial and managerial accounting. The main classification feature is proposed - the grouping of logistics costs by responsibility centers (logistics cost centers), i.e. units involved in logistics processes. A system of responsibility centers (logistics cost centers) was proposed within the framework of the improved organizational and methodological principles of accounting for logistics costs, and the following were developed: A standard directory of costs of a trading enterprise for the needs of management accounting; A fragment of the working plan of accounts for accounting of logistics costs of trade enterprises with information separated by centers of responsibility; the method of accounting for logistics costs on the additional balance sheet account 29 "Costs of logistics activities" with the maintenance of analytical accounts in terms of structural divisions and cost items, which is summarized in the Recommendations for accounting for logistics costs of trading enterprises. It has been proven that a systematic approach to budgeting logistics costs of trade enterprises is formed based on the components we have determined: goals, functions and requirements, tasks and principles. At the same time, the object of budgeting is logistics costs, which are formed at the level of structural subdivisions - centers of responsibility. It is recommended to use the following methods when budgeting logistics costs of trade enterprises: budgeting by responsibility centers (logistics cost centers); for logistics, marketing and information support departments, it is advisable to form budgets using the fixed budgeting method, and to use the flexible budgeting method for warehouses and retail outlets, transport, supply and sales departments; start the process of improving the cost management system from budget planning "from scratch", and then form budgets according to the method "from what has been achieved"; at the same time, the formation of budgets should take into account the methodology of continuous and consistent budgeting. A system of budgets for logistics costs of structural units has been developed and proposed for implementation. It is recommended that the process of controlling logistics costs of responsibility centers be carried out by comparing actual data with budget indicators in the form of internal management reporting - a report on the implementation of the budget of logistics costs. The composition of the internal management reporting on the logistics costs of the centers of responsibility of trading enterprises has been determined: reports on the implementation of budgets for the logistics costs of the supply department, warehouses, retail outlets, departments of transport, sales, marketing, logistics and information support. It is proposed to compile a document flow schedule that will ensure the continuity of the flow of information about the logistics costs of cost centers (logistics cost centers) from their budgeting, familiarization with the indicators of performers, identification in the accounting of actual data and the compilation of reports on the implementation of planned indicators, which will improve the system of managing the logistics costs of a trading enterprise in terms of the responsibility of each head of the structural unit. The document flow scheme in the logistics cost management system of the responsibility centers, as well as the Regulation on the budgeting of logistics costs and the formation of internal management reporting of trade enterprises, which will allow each responsibility center to be controlled and make management decisions to optimize logistics costs, have been developed. A scheme for the organization of internal control of logistics costs at trade enterprises is proposed, which will make it possible to clearly define the components of the control system in order to form an appropriate information base for management needs. The scheme clearly defines the types of work carried out by subjects in the control of logistics costs in order to increase its efficiency.