Logistics costs accounting: challenges for identification in Ukrainian accounting practice

Serpeninova, Yuliіa; Makarenko, Inna; Linska, Anna

doi:10.21511/afc.02(1).2018.05

Cited by 5 publications

(2 citation statements)

References 5 publications

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“…The purpose of accounting is to provide users with complete, true and unbiased information about the financial position, performance and cash flow of the enterprise for decision-making. To ensure the set goal, accounting must comply with the following basic principles [12]:…”

Section: Peculiarities and Directions Development Of Accountingmentioning

confidence: 99%

Integration Mechanisms of Management of Innovative Processes in the Economy

Vladlenov,

Andrushko,

Andrushko

et al. 2023

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All rights reserved. Printed in the United States of America. No part of this publication may be reproduced, distributed, or transmitted, in any form or by any means, or stored in a data base or retrieval system, without the prior written permission of the publisher. The content and reliability of the articles are the responsibility of the authors. When using and borrowing materials reference to the publication is required.

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Section: Peculiarities and Directions Development Of Accountingmentioning

confidence: 99%

Integration Mechanisms of Management of Innovative Processes in the Economy

Vladlenov,

Andrushko,

Andrushko

et al. 2023

View full text Add to dashboard Cite

show abstract

“…In a general sense, centralized cost accounting refers to the cost accounting of cost accounting work [21]. Under this accounting method, each department within the enterprise is generally only equipped with basic cost accounting personnel.…”

Section: Centralized Accounting Of Enterprise Accounting Costsmentioning

confidence: 99%

A Centralized Accounting Method of Enterprise Accounting Cost Based on Fourier Transform Algorithm

Fan

2022

Mathematical Problems in Engineering

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With the rapid development of the economy, the challenges faced by enterprises are becoming more and more severe. In order to enhance the core competitiveness of enterprises themselves, enterprises pay more and more attention to accounting cost accounting. However, for a long time, enterprises have been using traditional accounting costing methods, which greatly hampered the development of enterprises. The Fourier transform (FT) algorithm is a commonly used information transformation method, which can simplify the complex cost accounting process. Based on this, this paper proposes a centralized cost accounting method for enterprise accounting based on FT algorithm, aiming to fundamentally change the traditional cost accounting thought. The article first analyzes and summarizes the general characteristics of cost accounting methods. Then, starting from the cost centralized accounting method, the paper optimizes the traditional cost accounting formula by using the FT algorithm and proposes a new accounting cost-centralized accounting formula based on the FT algorithm. Finally, starting from the reality and taking W company as the research object, the article focuses on analyzing the application of the centralized accounting method of accounting cost relying on the FT algorithm in the production and operation activities of the actual enterprise. After a series of experiments and analysis, we found that the centralized cost accounting method of enterprise accounting based on FT algorithm has a very high degree of fit with the actual situation, and the accuracy of cost accounting is as high as 70.01%. Moreover, in the process of enterprise cost analysis, the quality of accounting information of enterprises has been comprehensively improved by 31.9%. This fully shows that the centralized accounting method of enterprise accounting cost based on the FT algorithm can bring certain economic benefits to the enterprise and optimize the internal resource allocation of the enterprise.

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Sustainable development of logistics systems: features of accounting and cost analysis

Amanseikova¹,

Kudaibergenov²,

Berdimurat³

2022

Rivista Di Studi Sulla Sostenibilita'

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Optimal and lower prime cost with maintaining quality is one of the important competitive advantages of the enterprise. With this in mind, it is necessary to manage logistical costs, using accounting as one of the tools for planning, analysis, and optimisation of these costs. The purpose of the paper is to study the directions for organising the accounting and to analyse the logistical costs in the framework of sustainable development in terms of transport and warehouse logistics for Ka-zakhstani enterprises. A review of the methodology for accounting for logistical costs, options for such accounting was carried out, 10 enterprises operating in the field of Internet trading in Kazakhstan were studied, their approaches to organising various types of logistical costs were investigated, problems were identified and directions for improvement related to the detailing of accounting purchase of goods), warehouse costs, as well as the use of a planning and analysis system for logistical costs, including financial and opportunity costs associated with the amount of balances and goods turnover in the warehouse. According to the results of the study, it was proposed to use different subsidiary accounts to account for goods at the purchase value billed by the supplier and the costs of delivery to the company's warehouse in order to highlight the logistical costs. Also detailing of ac-counting for warehouse logistical costs is proposed (allocation of sub-accounts for accounting for fixed and variable costs of the warehouse).

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Logistics costs accounting: challenges for identification in Ukrainian accounting practice

Cited by 5 publications

References 5 publications

Integration Mechanisms of Management of Innovative Processes in the Economy

Integration Mechanisms of Management of Innovative Processes in the Economy

A Centralized Accounting Method of Enterprise Accounting Cost Based on Fourier Transform Algorithm

Sustainable development of logistics systems: features of accounting and cost analysis

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