FEATURES OF FORMATION AND ACCOUNTING LOGISTICS SUPPLY CHAIN COSTS OF INDUSTRIAL ORGANIZATIONS

Market relations, which are largely formed in the condition ions of uncertainty and instability of the external and internal environment, suggest the presence of highly effective techniques and methods using management and economic activities. Flexible, consumer-oriented production requires the introduction of a minimum of flexible mechanisms of supply chain management and approaches to pricing. The effectiveness of the control flow processes is largely determined by the level of logistics costs, which are included in the cost of finished products. Their decline, growth on this basis, the level of profit, raises financial capabilities of any enterprise. The article deals with the problem of the formation and registration of logistics costs arising in the supply chain of an industrial enterprise. A simplified form of classification and accounting for these costs. Determination of the composition of logistics costs promotes the adoption of economically sound management decisions. In addition, the structuring of these costs in the main features will improve the accounting system, deepen the analysis, study targets to increase and make more effective control of their condition. The need for a thorough evaluation of the performance is due to the increasing importance of quality customer service and a large amount of capital employed in logistics.