управлінська звітність

Purpose. Management of logistics costs includes making optimal decisions based on internal and external information, which is used to analyze and calculate a large number of indicators characterizing the logistics system from the point of view of costs. The existing problems and debatable issues regarding the relevance of the information of the accounting system on the reflection of costs related to the logistics activity at the enterprise are given.

The principles of formation and methodical basis of construction of management reporting, considered as an instrumental tool in the system of enterprise management functions, are considered. An analysis of the existing approaches to establishing the feasibility (economic justification) criteria for the practical implementation of the management reporting system at the enterprise, as well as their forms with the selection of the functional purpose of the reporting information flows, was carried out.