title: Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð² ÑÑÐµÑÐµ Ð»Ð¾Ð³Ð¸ÑÑÐ¸ÑÐµÑÐºÐ¸Ñ ÑÑÐ»ÑÐ³
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Development of a cost management system in the field of logistics services
Creators: name: Ð¨ÑÐ´ÐµÐ³Ð¾Ð²Ð°, ÐÐ½Ð°ÑÑÐ°ÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: ÐÐ¾Ð³Ð¸ÑÑÐ¸ÐºÐ°
ÐÐ½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½ÑÐµ ÑÐ¸ÑÑÐµÐ¼Ñ
Ð·Ð°ÑÑÐ°ÑÑ
Ð²Ð¾Ð·Ð¼ÐµÑÐ°ÐµÐ¼ÑÐµ Ð·Ð°ÑÑÐ°ÑÑ
costs
recoverable costs

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Â«Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð² ÑÑÐµÑÐµ Ð»Ð¾Ð³Ð¸ÑÑÐ¸ÑÐµÑÐºÐ¸Ñ ÑÑÐ»ÑÐ³Â». Ð¦ÐµÐ»Ñ ÑÐ°Ð±Ð¾ÑÑ Ð·Ð°ÐºÐ»ÑÑÐ°ÐµÑÑÑ Ð² ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð² ÑÑÐµÑÐµ Ð»Ð¾Ð³Ð¸ÑÑÐ¸ÑÐµÑÐºÐ¸Ñ ÑÑÐ»ÑÐ³. ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: 1. ÐÐ·ÑÑÐµÐ½Ð¸Ðµ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¾ÑÐ½Ð¾Ð² ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸. 2. Ð Ð°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ð¸Ðµ Ð¼ÐµÑÐ°Ð½Ð¸Ð·Ð¼Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð² ÐÐÐ Â«ÐÐ°ÑÑÐ¾ÑÑÐ°Ñ Ð­ÐºÑÐ¿ÐµÐ´Ð¸ÑÐ¾ÑÑÐºÐ°Ñ ÐÐ¾Ð¼Ð¿Ð°Ð½Ð¸ÑÂ». 3. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð¸ Ð¾ÑÐµÐ½ÐºÐ° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ Ð² ÑÐ°ÑÑÐ¼Ð°ÑÑÐ¸Ð²Ð°ÐµÐ¼ÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ñ. ÐÑÐµÐ´Ð¼ÐµÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ â ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð² ÑÑÐµÑÐµ Ð¿ÑÐµÐ´Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð»Ð¾Ð³Ð¸ÑÑÐ¸ÑÐµÑÐºÐ¸Ñ ÑÑÐ»ÑÐ³. ÐÑÐ¸ Ð½Ð°Ð¿Ð¸ÑÐ°Ð½Ð¸Ð¸ ÑÐ°Ð±Ð¾ÑÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð»Ð¸ÑÑ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð¼ÐµÑÐ¾Ð´Ñ: Ð³Ð¾ÑÐ¸Ð·Ð¾Ð½ÑÐ°Ð»ÑÐ½ÑÐ¹, Ð²ÐµÑÑÐ¸ÐºÐ°Ð»ÑÐ½ÑÐ¹, ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·, ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·, Ð³ÑÐ°ÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¼ÐµÑÐ¾Ð´Ñ, Ð¾Ð±ÑÐ°Ð±Ð¾ÑÐºÐ° Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸, Ð¾Ð±Ð¾Ð±ÑÐµÐ½Ð¸Ðµ. ÐÐ¾ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ°Ð¼ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð°Ñ ÑÐ¸ÑÑÐµÐ¼Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸, Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð½Ð°Ñ Ð½Ð° Ð¼ÐµÑÐ¾Ð´Ðµ ÑÑÐµÑÐ° Ð·Ð°ÑÑÐ°Ñ Â«recoverable costingÂ». Ð¢Ð°ÐºÐ¶Ðµ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð´Ð»Ñ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð·Ð°ÑÑÐ°Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸: Ð¸Ð½ÑÐµÐ³ÑÐ°ÑÐ¸Ñ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ñ Ð¿Ð¾ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑÑÐ°Ð½ÑÐ¿Ð¾ÑÑÐ¾Ð¼ Ð¸ Ð¿ÐµÑÐµÐ²Ð¾Ð·ÐºÐ°Ð¼Ð¸ Ñ ÐºÐ¾ÑÐ¿Ð¾ÑÐ°ÑÐ¸Ð²Ð½Ð¾Ð¹ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ð¾Ð¹ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ð¸ Ð¿ÐµÑÐµÐ²Ð¾Ð´ ÑÐ°ÑÑÐ¸ ÑÐ¾ÑÑÑÐ´Ð½Ð¸ÐºÐ¾Ð² Ð½Ð° ÑÐ´Ð°Ð»ÐµÐ½Ð½ÑÐ¹ ÑÐ¾ÑÐ¼Ð°Ñ ÑÐ°Ð±Ð¾ÑÑ. ÐÐ±Ð»Ð°ÑÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ â ÑÑÐ°Ð½ÑÐ¿Ð¾ÑÑÐ½Ð¾-ÑÐºÑÐ¿ÐµÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ðµ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸, Ð¿ÑÐµÐ´Ð¾ÑÑÐ°Ð²Ð»ÑÑÑÐ¸Ðµ ÑÑÐ»ÑÐ³Ð¸ ÐºÐ»Ð¸ÐµÐ½ÑÐ°Ð¼ Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Ð¿ÑÐ¸Ð²Ð»ÐµÑÐµÐ½Ð¸Ñ ÑÑÐ¾ÑÐ¾Ð½Ð½Ð¸Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹. Ð Ð°Ð±Ð¾ÑÐ° Ð¸Ð¼ÐµÐµÑ Ð½Ð°ÑÑÐ½ÑÑ Ð½Ð¾Ð²Ð¸Ð·Ð½Ñ, Ð·Ð°ÐºÐ»ÑÑÐ°ÑÑÑÑÑÑ Ð² ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ Ð½Ð¾Ð²Ð¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÑÐµÑÐ° Ð·Ð°ÑÑÐ°Ñ, ÐºÐ¾ÑÐ¾ÑÐ°Ñ Ð² Ð´Ð°Ð»ÑÐ½ÐµÐ¹ÑÐµÐ¼ Ð¼Ð¾Ð¶ÐµÑ Ð±ÑÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð° Ð½Ð° Ð¿ÑÐ°ÐºÑÐ¸ÐºÐµ Ð² ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸ÑÑ, Ð·Ð°Ð½Ð¸Ð¼Ð°ÑÑÐ¸ÑÑÑ Ð¿Ð¾ÑÐ¾Ð¶Ð¸Ð¼Ð¸ Ð²Ð¸Ð´Ð°Ð¼Ð¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸.
description: Topic of the final qualification work: "Development of a cost management system in the field of logistics services". The purpose of the work is to develop a cost management system in the field of logistics services. Tasks that were solved in the course of the study: 1. Study of the theoretical foundations of cost management. 2. Review of the cost management mechanism in LLC "Nature Forwarding Company". 3. Developing a cost management system and evaluating the effectiveness of implementing the system in the company under consideration. The subject of the research is cost management in the field of logistics services. When writing the work, the following methods were used: horizontal, vertical, comparative analysis, coefficient analysis, graphical methods, processing of accounting statements, generalization. Based on the results of the study, an effective cost management system based on the "recoverable costing" method of cost accounting was developed. We also propose measures to optimize the company's costs: integration of the transport and transportation management information system with the company's corporate information system and transfer of some employees to a remote work format. The scope of application of the results of the final qualification work is transport and forwarding companies that provide services to customers by attracting third-party organizations. The work has a scientific novelty, which consists in the development of a new cost accounting system, which can later be applied in practice in companies engaged in similar activities.