Classification of transportation and forwarding costs

The scientifically-based classification of costs provides the formation of relevant information about the size, structure and content of the organization’s costs. The need to classify freight forwarding costs is due to the requirements of searching for reserves to minimize the costs of selling produ...

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Autor principal:	O. A. Maksimenko
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2021
Materias:	classification freight forwarding costs prime cost selling expenses cost optimization management accounting tax accounting forwarding documents productive and unproductive costs Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/fa47a75f68774b6f9ec7ff61929841ba
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spelling	oai:doaj.org-article:fa47a75f68774b6f9ec7ff61929841ba2021-12-03T07:43:36ZClassification of transportation and forwarding costs1816-42772686-841510.26425/1816-4277-2021-8-122-126https://doaj.org/article/fa47a75f68774b6f9ec7ff61929841ba2021-10-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/3030https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The scientifically-based classification of costs provides the formation of relevant information about the size, structure and content of the organization’s costs. The need to classify freight forwarding costs is due to the requirements of searching for reserves to minimize the costs of selling products (services). Increasing the cost-effectiveness is the most important management task. The classification of freight forwarding costs makes it possible to identify unproductive expenses in their structure and develop a system of management measures to minimize them, which will lead to an increase in profit and profitability. The existing methodological approaches to the management accounting of freight forwarding costs do not allow us to form a single scientifically based classification of these costs, to identify reserves for their reduction in the future. In this regard, the purpose of the article is to study the theoretical foundations of the classification of freight forwarding costs as an object of management accounting, identify the main problematic issues of cost classification and make proposals for its improvement. The theoretical and methodological basis of the study was the publications of Russian and foreign specialists in the field of management accounting organization. The main research methods used in writing the work were the method of theoretical system analysis and the monographic (descriptive) method.O. A. MaksimenkoPublishing House of the State University of Managementarticleclassificationfreight forwarding costsprime costselling expensescost optimizationmanagement accountingtax accountingforwarding documentsproductive and unproductive costsSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 1, Iss 8, Pp 122-126 (2021)
institution	DOAJ
collection	DOAJ
language	RU
topic	classification freight forwarding costs prime cost selling expenses cost optimization management accounting tax accounting forwarding documents productive and unproductive costs Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	classification freight forwarding costs prime cost selling expenses cost optimization management accounting tax accounting forwarding documents productive and unproductive costs Sociology (General) HM401-1281 Economics as a science HB71-74 O. A. Maksimenko Classification of transportation and forwarding costs
description	The scientifically-based classification of costs provides the formation of relevant information about the size, structure and content of the organization’s costs. The need to classify freight forwarding costs is due to the requirements of searching for reserves to minimize the costs of selling products (services). Increasing the cost-effectiveness is the most important management task. The classification of freight forwarding costs makes it possible to identify unproductive expenses in their structure and develop a system of management measures to minimize them, which will lead to an increase in profit and profitability. The existing methodological approaches to the management accounting of freight forwarding costs do not allow us to form a single scientifically based classification of these costs, to identify reserves for their reduction in the future. In this regard, the purpose of the article is to study the theoretical foundations of the classification of freight forwarding costs as an object of management accounting, identify the main problematic issues of cost classification and make proposals for its improvement. The theoretical and methodological basis of the study was the publications of Russian and foreign specialists in the field of management accounting organization. The main research methods used in writing the work were the method of theoretical system analysis and the monographic (descriptive) method.
format	article
author	O. A. Maksimenko
author_facet	O. A. Maksimenko
author_sort	O. A. Maksimenko
title	Classification of transportation and forwarding costs
title_short	Classification of transportation and forwarding costs
title_full	Classification of transportation and forwarding costs
title_fullStr	Classification of transportation and forwarding costs
title_full_unstemmed	Classification of transportation and forwarding costs
title_sort	classification of transportation and forwarding costs
publisher	Publishing House of the State University of Management
publishDate	2021
url	https://doaj.org/article/fa47a75f68774b6f9ec7ff61929841ba
work_keys_str_mv	AT oamaksimenko classificationoftransportationandforwardingcosts
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Classification of transportation and forwarding costs

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