ОБЛІК І ОПОДАТКУВАННЯ ТРАНСПОРТНО-ЕКСПЕДИТОРСЬКОЇ ДІЯЛЬНОСТІ: ТЕОРЕТИКО-МЕТОДИЧНІ АСПЕКТИ

Introduction. The current economic conditions encourage the systematic improvement of information and analytical support of the enterprises top management of transport and forwarding activity for making management decision. An important aspect of the successful functioning of the entities is the established mechanism of management, the information support of which is the accounting system. Methods. The general scientific methods and specific techniques are used in the study. The study methodological basis is a comprehensive approach that made it possible to determine the accounting system placement in the management of enterprises of transport and forwarding activity. The historical and logical analysis is used to consider the theoretical basis of accounting; methods of induction and deduction are used to study the general trends of transport and forwarding activity accounting; methods of theoretical generalization and observations are used to study the regulatory support for transport and forwarding activity in Ukraine. Results. The article deals with the procedure of documenting the transactions for providing the transport and forwarding activity. The system of accounting the settlement transactions between the participants of this process is revealed. The cost system of transport and forwarding activity is characterized and the systematic improvement of accounting and analytical support of the system of management of incurred expenses, which are the important component of managerial decision making, is proposed. The procedure of income generation and their recognition in accounting is investigated. The taxation of transport and forwarding activity in Ukraine is revealed. Discussions. The system of accounting of transport and forwarding activity requires further scientific researches on the position of methodology and organization systematic study as an information and analytical component of management, which will allow improving the results of studied enterprises activity. [ABSTRACT FROM AUTHOR]