Currently one of the most urgent tasks of improving conditions for the formation of economic development is to create a developed logistic infrastructure. However, the views on the nature and composition of the logistics infrastructure are contradictory, and the composition of the organization’s logistics infrastructure is not sufficiently systematic, mainly in terms of the environment. Specifying the nature and components of the logistics infrastructure business in Ukraine, we believe, will help create a system model of the logistics of a particular company and requires further research.The purpose of the research is to clarify the essence of the category "enterprise’s logistic infrastructure", the composition of its objects and the detailing of these objects for Ukrainian organizations Research methods are: specification; monographic method; critical analysis, synthesis. We believe that the logistics infrastructure of the company is a combination of external and internal objects that form the mechanism of movement of material and associated with them flows from producer to consumer.Given this definition, the objects of the external and internal logistic infrastructure of the organization can be grouped according to their functional roles. Among the objects of external logistic infrastructure of the organization offered are: objects of institutional regulatory infrastructure (the legislature, executive and judiciary and local authorities dealing with transport and road facilities, Tax, Sanitary Inspection Service, standards bodies and metrology, etc.); objects of trade and intermediary infrastructure (trade exchanges, trading houses, broker, agency, commission, company, wholesale markets, retail stores, etc.); financial and credit facilities infrastructure (banks, insurance companies, leasing companies, currency exchanges, etc.); infrastructure facilities personnel (labor exchange, employment agencies, employment centers, etc.); objects of social infrastructure (international and domestic logistics association Chamber of Commerce, the Ukrainian Union of Industrialists and Entrepreneurs, the Central Union of Consumer Societies of Ukraine, Association of International Freight Forwarders of Ukraine, the International Road Transport Union, etc.); objects of engineering infrastructure (producers and service center for technical devices used in logistics activities, vehicles of different types and purposes, handling equipment and handling machinery, commercial and technological equipment, office equipment, devices communications, safety and fire safety, cargo terminals, transport and public warehouses, packaging enterprises, etc.); objects of foreign infrastructure (customs services, trade representative of State, World Trade Center, etc.); objects of information infrastructure (enterprise communications, information and telecommunications networks, support services company for the development and implementation of software, etc.); facilities of infrastructure advisory (consulting firms, accounting firms, legal counseling centers, etc.); objects of innovation infrastructure (research organizations and design offices involved in the development of new types of packaging, design and handling equipment handling machinery, more efficient and economic, marketing firms that study and predict the markets of logistics products and services, logistics firms who develop optimal routes of passenger and freight transport, warehouse design rational processes of cargo, etc.). The company may have its own logistics infrastructure facilities, and can use appropriate objects of other companies and organizations. Globalization of logistics activities and implementation of Ukrainian economy capacity need to make further scientific and applied research aimed at developing complex measures to create advanced and efficient logistics infrastructure on the base of system approach at micro and macro levels.
Certificate of Ethics in Accounting and Professional Independence of Accountants
