METHODOLOGICAL BASES OF THE ACCOUNTING-INFORMATIONAL EXPLANATION OF EXPENDITURE IN PETROLEUM TRADE

In the article, expenses are investigated as an economic category, as well as methodological approaches to their accounting and information display in the trade in petroleum products. Expenditures are a process of consumption of all types of resources expressed in a value form. Approaches to reflecting costs: accounting (financial), management and tax). Methods for determining them: for the first event, cash (justified), accrual (the most reliable). Expenses are subject to management through planning, accounting, analysis, regulation of their overall level and composition. Cost management is implemented using a managed and managed subsystem. The subjects of management are managers, managers, leading specialists of both separate subdivisions, and the enterprise itself. Objects of cost management: phenomena, processes and operations that may arise in the course of carrying out the activities of an enterprise, and which are analyzed from the point of view of consumption (expenditure) of all types of resources, that is, the implementation of expenditures. The subject of management is directly the costs themselves. The main task of creation of accounting and information support for cost management is the timely preparation and provision of information to management personnel for the adoption of operational, tactical and strategic decisions on expenditure processes that determine the continuity and efficiency of the enterprise. The purpose of the accounting information management of costs management is to solve the tasks of the operational, tactical and strategic direction of the three same management levels, which provide for the creation of an information management information subsystem, integrated into the general management information system, in accordance with clearly defined information flows. To differentiate these levels, it is necessary to allocate "information boundaries (thresholds)" on which to collect information, which in the future can be obtained only on request. When organizing the operation of accounting information flows by management levels, it is necessary to apply the developed system of indicators of the magnitude of expenditures and to create accounting and information support for their management, through which to carry out further cost analysis in order to increase the efficiency of enterprises engaged in the trade in petroleum products.