МЕТОД ABC (ACTIVITY-BASED COSTING) В РАСПРЕДЕЛЕНИИ ОПЕРАЦИОННЫХ ЗАТРАТ КОМПЛЕКСНОГО ТРАНСПОРТНОГО ПРОЦЕССА
Considered one of the objectives of management accounting in the controlling of enterprise logistics is the allocation of logistics operating activities expenses to certain types of finished goods and services that is necessary to form an adequate estimate of their production costs. The present article is devoted to the use of ABC method (Activity Based Costing) for allocation of logistics operating expenses associated with the operations of the physical movement of goods, by type of activity and finished goods. It is possible to implement the allocation of costs in the aggregated manner - by the order to the supplier, which makes sense in the case of unambiguous belonging of the order to a certain product of economic activity, or in the segregated manner - with the accumulation of shares of logistics costs of the total cost of logistics operation, increasing the acquisition cost of each commodity item of the order. For the allocation of logistics’ expenses a generalized setting is proposed, author-approved methods are given as well as the examples of their use in logistics of supply.