ACCOUNTING OF TRANSPORT COSTS IN TRADE ORGANIZATIONS AND THEIR IMPACT ON FINANCIAL SALES RESULTS

If the organization trades, a significant part of its costs are transport costs. The procedure for their recognition in tax and accounting, as well as international standards can vary greatly. How to take into account these costs and what they consist of and how they affect the report on financial results will be discussed in the article. It was concluded that in spite of the laboriousness of assigning transport costs to the cost of goods, it is more correct to include transport costs in the cost of the goods both from a methodological and purely practical point of view.