NORMATIVE APPROACH OF COST ACCOUNTING IN BUSINESS PROCESS

In modern society, one of the most popular services is trucking. Among the cargo, the transportation of cargoes is the most difficult. Cargo delivery process itself is difficult and time-consuming in terms of freight forwarding companies. The process requires careful control of the information received, the constant verification of the data and track the efficiency of each link of the supply chain. Although full container loads carries a huge number of goods belonging to large customers, many of them often need to transport small loads, while there is a direct proportional relationship between their orders for the transport of bulk cargo and requests for transportation of small loads. And there are a lot of customers. This paper defines the requirements for cost accounting standards in supply chains, a standard, and the types of abnormalities that can be used to make management decisions.