Economic Logic and Conceptual Foundations for the Identification and Implementation of a Methodology for Management Accounting of Enterprise Logistics Costs

Abstract

This study provides a scientific and applied substantiation of the economic logic and conceptual foundations for developing a comprehensive methodology of management accounting for enterprise logistics costs (LCs). The proposed approach encompasses the identification, structuring, and allocation of LCs across responsibility centers (RCs), as well as the implementation of organizational, methodological, and digital tools aimed at improving the efficiency of logistics process management. The main findings, obtained through the application of induction and deduction, analysis and synthesis, structural-functional analysis, system modeling, comparative analysis, abstraction, and generalization, have enabled the development of a conceptual framework explaining the impact of logistics cost accounting systems on supply chain management efficiency and the accuracy of product cost calculation.The proposed methodological approach includes three key components. First, the formation of an accounting system for LCs based on RCs, using analytical accounts and subaccounts, which ensures cost transparency and facilitates control over budget deviations. Second, the implementation of digital tools, including enterprise resource planning (ERP), transportation management systems (TMS), and warehouse management systems (WMS), to automate accounting procedures and enhance the timeliness of managerial decision-making. Third, the development of coding and identification schemes for LCs enables resource optimization, improved cost forecasting accuracy, and more effective interaction between enterprise units. The results highlight the critical importance of increasing the accuracy of accounting and control of LCs, optimizing resource allocation, and improving cross-level managerial coordination. Particular emphasis is placed on the significant impact of accounting systems on management effectiveness, as well as on the economic stability and resilience of enterprises. The practical value of the study lies in the development of an integrated approach to management accounting for LCs, aimed at strengthening financial discipline, improving resource utilization efficiency, and ensuring the sustainable development of enterprises in a dynamic market environment.