ACCOUNTING AND ANALYTICAL ASPECTS OF GROUPING THE COSTS OF OPERATING ACTIVITIES OF THE LOGISTICS SEGMENT OF THE ENTERPRISE

Stability of development, effective use of available resources, optimization of income and expenses are the primary tasks of modern business structures. Accounting of an economic entity can serve as a source of information for: making management decisions both in the short term and for the future, ensuring the competitive advantages of activities, optimizing financial and economic indicators of the functioning of its individual segments. The aim of the study is to improve the procedure for the formation of the relevant information support of the stakeholders on the costs of the logistics segment, identification, evaluation and effective management of them within the total expenses of an individual enterprise. Taking into account the high proportion of this type of expenses, it was proposed to business entities to create separate cost centers, among which, as a separate unit, the logistics segment should be identified (logistic center, logistics department, etc.). To achieve competitive advantages, increase economic efficiency and competitiveness should focus on building an indicative assessment of the logistics system of the enterprise. The corresponding system should have a well-defined list of elements that can be assessed according to certain indicators. Selection and evaluation of these indicators will identify the problem components of the logistics component of a modern enterprise. Clarification of the grouping of operating expenses, which will contribute to raising the information content and quality of management accounting of expenses incurred for the work of the logistics component of an enterprise (the logistics segment). Avoiding complications of supply chains and sales, negative changes in the order system, compliance with customer service quality standards will optimize the share of logistics costs in the total cost of an economic entity and qualitatively simulate the process of managing them. Management based on indicators for evaluating the components of the enterprise's logistics system will allow management personnel to be presented on an interactive basis, primary, analytical and synthetic components of the results of its operation.