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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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2021-10-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/3030 |
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| author | O. A. Maksimenko |
| author_facet | O. A. Maksimenko |
| author_sort | O. A. Maksimenko |
| collection | DOAJ |
| 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 |
| id | doaj-art-fa47a75f68774b6f9ec7ff61929841ba |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2021-10-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-fa47a75f68774b6f9ec7ff61929841ba2025-02-04T08:28:09ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152021-10-011812212610.26425/1816-4277-2021-8-122-1262128Classification of transportation and forwarding costsO. A. Maksimenko0State University of ManagementThe 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.https://vestnik.guu.ru/jour/article/view/3030classificationfreight forwarding costsprime costselling expensescost optimizationmanagement accountingtax accountingforwarding documentsproductive and unproductive costs |
| spellingShingle | O. A. Maksimenko Classification of transportation and forwarding costs Вестник университета classification freight forwarding costs prime cost selling expenses cost optimization management accounting tax accounting forwarding documents productive and unproductive costs |
| title | 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_short | Classification of transportation and forwarding costs |
| title_sort | classification of transportation and forwarding costs |
| topic | classification freight forwarding costs prime cost selling expenses cost optimization management accounting tax accounting forwarding documents productive and unproductive costs |
| url | https://vestnik.guu.ru/jour/article/view/3030 |
| work_keys_str_mv | AT oamaksimenko classificationoftransportationandforwardingcosts |