scholarly journals ACCOUNTING OF COSTS IN THE MANAGEMENT SYSTEM OF ENTERPRISE LOGISTIC ACTIVITIES

2020 ◽  
pp. 24-30
Author(s):  
Vasyl Derii ◽  
Iryna Lukanovska

Introduction. Nowadays, when information technologies are developing very fast, the issue of development of the logistics management system of enterprises, which directly affects their costs and increase the level of competitiveness in the market, is of strategic importance. Proper cost accounting in such a system allows the head of the enterprise, managers of logistics systems (centers) to obtain reliable information in a timely manner and in full, which ensures balanced management decisions and movement of the enterprise in a direction consistent with its purpose and main tasks. Purpose. The purpose of the article is a critical analysis of publications on cost accounting in the management system of logistics activities of the enterprise and the development of its own position and proposals of the author to solve these problems. Method (methodology). The following research methods were used during the research: mastering the content and main provisions of regulations, statistical materials and scientific publications on cost accounting and logistics management of the enterprise, induction and deduction, grouping and generalization of economic indicators, analysis and synthesis, documentation of facts of economic life, assessment of the value of enterprise property, accounting accounts, reporting of business entities and their segments, etc. Results. The problems of cost accounting in the management system of logistics activities of the enterprise are outlined. The essence of the terms “logistics activities” and “management of logistics activities of the enterprise” is established. The essence of the concept and the place of logistics costs in the costs of the enterprise are determined. The state and proposals for conducting synthetic and analytical accounting of logistics costs in the system of accounts are reflected. Find out what can be the centers of responsibility for logistics costs in the enterprise. Discussion issues on the accounting of logistics costs are identified, in particular: the feasibility of accounting for logistics costs by all enterprises; quantitative and qualitative criteria for determining such expediency; primary documents, accounting registers for accounting and distribution of costs for logistics and other costs of the enterprise; time parameter, subjects and methods of accounting for logistics costs; the volume, forms and deadlines for reporting on logistics costs.

Author(s):  
Andrii Kulyk ◽  
◽  
Zinoviy Bryindzia ◽  
Halyna Spyak ◽  
◽  
...  

Goal. The aim of the study is to identify the modern features of the logistics system of the subjects of the hotel and restaurant business, as significant participants in the process of providing tourism services, to develop offers for the initial indicators that should be taken into account when forming a unified scheme of logistics processes and the interconnections of its participants, which will activate the potential of business entities and provide their stable development in a strategic perspective. Research methodology. In the process of research, the author used empirical and statistical research methods, which made it possible to substantiate the advisability of using a number of statistical and other indicators in the formation of the logistics system of the subjects of the hotel and restaurant business and its development, as well as to select its elements and develop proposals for the development of activities for the provision of services in the field of tourism. Results. In the process of scientific research, it was proposed to analyze statistical data on the development of the hotel and restaurant business in the context of regions and for a wider range of indicators, since the presented economic indicators do not adequately assess the possibilities and determine the problems of significant components of ensuring the activities of business entities in accordance with logistic goals. The ranking of the regions by the level of interest of tourists has been carried out, which will allow to determine the development zones of logistics management processes, to determine the directions of development of the hotel and restaurant complex and its effectiveness in the long term. The result of the scientific research was the development of a scheme for a logistics management system for the development of a hotel and restaurant complex in a competitive environment, focused on regional resources and development strategies and allowing to activate the potential of the enterprise in order to develop this business. The scientific novelty of the research lies in the development of a scheme for a logistics management system for the development of a hotel and restaurant complex, based on certain elements (customer base, internal logistics processes and a logistics strategy for the development of a hotel and restaurant business), which will optimize production and economic activities and develop various areas of business development in the long run. The practical significance of the research results lies in improving the organizational and methodological foundations for assessing the existing achievements in the field of tourism in order to take them into account when planning the development and improving the management of the hotel and restaurant business on the basis of logistics principles, identifying ways to optimize the range of services, focusing on the existing needs of users, resource potential and the available opportunities, as well as the rationale for the use of a software product for the purpose of automating processes that allow you to effectively manage activities and develop development strategies for the future. The list of measures to improve the services of the hotel and restaurant business has been substantiated, the introduction of which will expand the client base and increase the profitability of its subjects.


2011 ◽  
Vol 50-51 ◽  
pp. 145-149 ◽  
Author(s):  
Xu Hua Cao ◽  
Fu Zhong Wang

For the stored data of E-commerce platform and modern logistics management system, which is very difficult to form knowledge’s continuity and inheritance, about its researches on the related fields are insufficient, so the paper proposes an idea of constructing E-commerce platform and modern logistics management system based on knowledge management platform. Moreover, for a practical example, the paper introduces its application.


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