ACCOUNTING OF LOGISTICS COSTS IN THE COMPANYS SALES MANAGEMENT SYSTEM

Introduction. The geopolitical and economic changes taking place in the world and associated with Russias military attack on Ukraine have led to the disruption of logistics routes and awareness of the need to change approaches to managing the companys logistics activities. Violation of logistics routes from the receipt of raw materials and materials to enterprises, shipment of finished products caused a sharp increase in the cost of logistics supply of such material resources, as well as violations of the rhythm of their supply, which leads to a further increase in sales costs for manufacturers. The issue of reliable accounting of logistics costs in the enterprises sales management system and their proper classification is of socio-economic importance and is relevant for the entire consumption sector. Purpose. The purpose of the article is to study the theoretical issues of organizing the accounting of logistics costs, their classification for further optimization and effective management of such costs in the management system of the companys sales activities. Materials and methods. The research is based on legal acts on the provision and display of accounting indicators from the cost accounting of logistics activities of the enterprise, as well as scientific works of domestic and foreign authors related to the organization and accounting of logistics and sales activities. In the course of writing the paper, general scientific methods of theoretical generalization and grouping were used for the purpose of researching the accounting component of sales activity costs in the cost of manufactured products, their classification and display on accounting accounts, as well as a logical generalization of the results to form the results obtained during the research. Results. In the course of the study, the need to introduce the scientifically-based concept of «logistics costs» into the regulatory and legal documents on the organization and provision of accounting, as well as taxation, for their reliable reflection in accounting accounts and financial reporting. It was determined that the understanding of cost accounting approaches when they are displayed on account 93 «Sales costs» raises questions about the economic meaning of the statement of the name of the account, since on this account it is appropriate to record not only the costs associated with the sale of finished products and their transportation to the end consumer, as well as related to downtime, and to date damages from total loss or damage to products due to force majeure. It has been investigated that in the logistics component of the enterprise, one of the directions is the use of logistics warehouses, therefore we consider it expedient to change the name of the synthetic account 93 «Sales costs» to «Logistics and related costs», with their corresponding grouping by places of occurrence and economic and scientifically based classification. Such grouping indicates the expediency of their accounting on a single account, since for certain groups the costs are similar in their economic content. Discussion. The issues of organizing the accounting of logistics costs, the ways of transporting goods and material values in conditions of economic and military instability, the need to ensure information and commercial secrecy remain relevant and require additional study in terms of the display of accounting information regarding the logistics operations carried out, which will make it possible to improve the accounting method of sales costs enterprises in economically unstable conditions.