Sustainable development of logistics systems: features of accounting and cost analysis

Bakyt Amanseikova, Nuraddin Kudaibergenov, N. Berdimurat
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引用次数: 0

Abstract

Optimal and lower prime cost with maintaining quality is one of the important competitive advantages of the enterprise. With this in mind, it is necessary to manage logistical costs, using accounting as one of the tools for planning, analysis, and optimisation of these costs. The purpose of the paper is to study the directions for organising the accounting and to analyse the logistical costs in the framework of sustainable development in terms of transport and warehouse logistics for Ka-zakhstani enterprises. A review of the methodology for accounting for logistical costs, options for such accounting was carried out, 10 enterprises operating in the field of Internet trading in Kazakhstan were studied, their approaches to organising various types of logistical costs were investigated, problems were identified and directions for improvement related to the detailing of accounting purchase of goods), warehouse costs, as well as the use of a planning and analysis system for logistical costs, including financial and opportunity costs associated with the amount of balances and goods turnover in the warehouse. According to the results of the study, it was proposed to use different subsidiary accounts to account for goods at the purchase value billed by the supplier and the costs of delivery to the company's warehouse in order to highlight the logistical costs. Also detailing of ac-counting for warehouse logistical costs is proposed (allocation of sub-accounts for accounting for fixed and variable costs of the warehouse).
物流系统的可持续发展:会计和成本分析的特点
在保证质量的前提下优化和降低初始成本是企业的重要竞争优势之一。考虑到这一点,有必要管理物流成本,使用会计作为计划、分析和优化这些成本的工具之一。本文的目的是研究组织会计的方向,并在可持续发展的框架下分析哈萨克斯坦企业的运输和仓储物流的物流成本。对物流成本核算方法进行了审查,对这种核算方法的选择进行了研究,对哈萨克斯坦互联网贸易领域的10家企业进行了研究,调查了它们组织各种物流成本的方法,确定了问题和改进方向,这些问题涉及采购货物、仓库成本的详细核算,以及物流成本规划和分析系统的使用。包括与库存余额和货物周转率相关的财务和机会成本。根据研究结果,为了突出物流成本,建议使用不同的附属账户来记录供应商开出的购买价值和交付到公司仓库的成本。此外,还建议详细说明仓库后勤费用的核算(分配仓库固定费用和可变费用的核算子帐户)。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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CiteScore
1.30
自引率
0.00%
发文量
25
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