Open AccessCURRENT PROBLEMS IN THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN TEMPORARY STORAGE WAREHOUSES (TSW)
Author(s) -
A.K. Yerzhanov,
К.Т. Тайгашинова
Publication year - 2021
Publication title -
statistika, učet i audit
Language(s) - English
Resource type - Journals
ISSN - 1563-2415
DOI - 10.51579/1563-2415.2021-2.03
Subject(s) - warehouse , profitability index , overhead (engineering) , service (business) , cost accounting , computer science , accounting information system , business , distribution (mathematics) , data warehouse , table (database) , database , operations management , operations research , accounting , engineering , finance , marketing , mathematics , mathematical analysis , operating system
The priority tasks for improving the system of accounting and information base, analytical service for making optimal operational management decisions in increasing the competitive advantages and profitability of temporary storage warehouses (TSW) services in the logistics system are identified. The authors note that for each warehouse that has its own purpose, there is a methodology for accounting for the cost of storing goods (except for the service of ser-vices) and a mechanism for calculating the total of services performed by each warehouse is nec-essary. Accounting and distribution of overhead costs in transport has its own characteristics. For many years of development of the management accounting methodology, a number of meth-ods for solving the problems of overhead distribution have been developed.