Управлінська звітність в системі управління витратами логістичних підприємств

Abstract

Узагальнено теоретичні спрямування і практичні вимоги до змісту і функцій внутрішньої управлінської звітності, акцентованої на управління витратами логіс- тичних підприємств. На основі аналізу тематичних розробок науковців і з урахуванням реальних економічних умов сформульовано авторський погляд на мету, завдання та функції управлінської звітності в системі управління логістичними витратами. Обґрунтовано принципи та класифікаційні ознаки логістичних витрат, які сприятимуть подальшому удосконаленню цілеорієнтованих управлінських звітів для різних рівнів підсистем управлінння підприємством.Purpose. Management of logistics costs includes making optimal decisions based on internal and external information, which is used to analyze and calculate a large number of indicators characterizing the logistics system from the point of view of costs. The existing problems and debatable issues regarding the relevance of the information of the accounting system on the reflection of costs related to the logistics activity at the enterprise are given. Design/methodology/approach. The theoretical basis of the research was the fundamental provisions of economic theory, the work of domestic and foreign scientists. In the process of research, the principles of system and process approaches were applied as components of the concept of managing logistics costs of the enterprise. The method of scientific abstraction is used to formulate theoretical generalizations and conclusions regarding the function of management reporting in the system of cost management mechanisms of the enterprise. The methodological basis of the study is based on a dialectical approach and a systematic method of studying the problems of information support for cost management at logistics enterprises. Findings. On the basis of the conducted research, the purpose, principles, functions, tasks and requirements for the introduction of management reporting into the logistics cost management system were determined. The classification features of logistics costs of enterprises for separate reports of internal management reporting regarding its volume, forms and terms of submission are substantiated. It has been proven that the correct structuring of logistics costs and methods of their distribution make it possible to identify, evaluate and optimize costs, justify management decisions aimed at their minimization Practical implications.. The implementation of logistics approaches by domestic enterprises in flow process management systems allows to quickly manage product and material flows, assess the demand for goods, plan inventory indicators, synthesize the tasks of supply, production and sale of finished products. The formation of a subsystem of management accounting and internal business reporting targeted at logistics costs and, based on them, analytical support of logistics operations strengthens the effectiveness of the management mechanism. logistics chains of the enterprise. Originality/value. The expediency of using the ABC costing (Activity Based Costing) method in domestic theory and practice is argued for managing logistics costs and on the basic basis of this method to form the content parameters of goal-oriented management reporting. The expediency of building management reporting is justified by the fact that it is possible to implement a differentiated cost accounting method and organize management accounting of costs by function.