Sales expenses of trade and manufacturing organizations: Theoretical aspects and accounting considerations. Part 1

Abstract

Subject. This article deals with the issues related to sales expenses as an object of accounting, conceptual framework, classification criteria, and particularities of analytical and synthetic accounting. Objectives. The article aims to conduct a comparative assessment of approaches to the concept of sales expenses of trade and manufacturing organizations, identify the classification criteria of sales expenses, consider options for reflecting sales expenses in analytical and synthetic accounting depending on the type of economic activity, and identify controversial issues in the distribution of sales expenses. Methods. For the study, we used the methods of comparative analysis, content analysis, systematization, and generalization. Results. The analysis of the conceptual framework in economic sources has revealed the ambiguity of approaches to the use of terms to designate sales costs. The article identifies the classification criteria of sales expenses typical for trade and manufacturing organizations, reveals the ambiguity of attribution of specific types of sales expenses to the relevant items of analytical accounting, shows options for accounting for sales expenses depending on the type of economic activity, and reveals the particularities of accounting for transportation costs in trade organizations. An analysis of regulatory documents shows that there is no specific methodology for allocating sales expenses for accounting purposes. Conclusions and Relevance. At the moment, all previously effective methodological recommendations, which contained a methodology for calculating the distribution of sales expenses in accounting, have been canceled. However, there are no newly adopted recommendations, so non-government regulatory bodies are invited to develop methodological tools for accounting for sales expenses and their distribution. The results obtained can be used both in the theory of accounting and in the practice of reflecting sales expenses.