Управленческий учет расходов на реализацию как основа для принятия логистических решений

Abstract

The features of cost formation of goods sold are studied in the context of management accounting and logistic solutions interrelation. The procedure of expense tracking for realization is proposed. This procedure is done on the base of responsibility centers in the view of «missions» assigned for the centers. It determines the costs of the system with the use both of the target principle (i.e. to allocate the costs incurred to achieve a specific purpose related to the type of production), and the functional principle – according to responsibility centers’ expense. The author's approach is stated for the definition of responsibility centers’ expense composition in the part of sales cost. Proposed methodology will allow systematizing expense tracking for realization for the purpose of cost logistic management. CZU: 657:339