Lazarev Sergei Vladimirovich (graduate student
Samara State Economic University, Samara, Russian Federation
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The purpose of the study is to determine and scientifically confirm the applicability of the proposed author's methodology for distributing transportation and procurement costs to the cost of inventory in retail companies.
The relevance of the chosen topic is that in the practice of russian accounting and management accounting there are no methods for distributing transportation and procurement costs to the cost of goods that differ from the method described in the methodological guidelines for accounting of inventories, approved by the order of the Ministry of Finance dated 28.12.2001 No. 119n. This methodology leads to results that are not sufficiently correct to provide a basis for management decisions, and they do not allow the manager to obtain high-quality indicators of the distribution of transportation and procurement costs per unit of goods.
The methodological basis for calculating and choosing this method consists in summarizing of russian experience on this issue, as well as the accounting practice of leading russian companies in the field of retail trade in food products and general consumption.
The result of the study was the proposed practical method of distribution of transportation and procurement costs to the cost of goods for a retail company, applicable primarily for the purposes of management accounting.
The method of distribution of transportation and procurement costs proposed by the author can be used both in accounting practice by accountants of retail enterprises and for scientific research and improvement of methods for distribution of transportation and procurement costs of the enterprise.
The theoretical significance lies in the generalization of the prerequisites and reasons for the purpose of creating a theoretical model for the calculation given in the article, as well as for further research in this area and for the purpose of forming new methods of distribution of transportation and procurement costs.
The practical significance lies in the possibility of using the method proposed by the author for companies engaged in retail trade.
Keywords:Retail companies, transportation and procurement costs, cost of goods, logistics costs.
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Citation link:
Lazarev S. V. DEVELOPMENT OF A METHODOLOGY FOR DISTRIBUTING TRANSPORT AND PROCUREMENT COSTS TO THE COST OF GOODS IN RETAIL COMPANIES // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2025. -№01. -С. 52-57 DOI 10.37882/2223-2974.2025.01.11 |
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