АЛГОРИТМ ОБЛІКУ СОБІВАРТОСТІ МІЖНАРОДНИХ ВАНТАЖНИХ ПЕРЕВЕЗЕНЬ: ФАКТОРИ ВПЛИВУ ТА ІНФОРМАЦІЙНЕ ЗАБЕЗПЕЧЕННЯ.

The article describes the peculiarities of accounting for the cost of international freight transportation. The purpose of the article is to generalize the cost accounting experience and develop proposals for improving the pricing algorithm under different conditions. The results of the study are based on questionnaire data of 20 enterprises and entrepreneurs-carriers of the Volyn region, whose main type of service is international transportation. Most of them (18 out of 20 enterprises) belong to the general classification of micro- and small enterprises, which characterizes this business as small, 2 enterprises belong to the average in terms of the number of employees and the currency of the balance sheet. For the purpose of research, they were divided into 3 groups: small (0 –10 employees), medium (11–20 employees), large (21–30 employees). In order to study the peculiarities of cost formation, their distribution was carried out by the number of cars, as this affects the number of transportations. The main principles of formation and calculation of the cost of freight transportation, types of cost of freight transportation, composition of cost items that form the cost of transportation are considered. The main influencing factors that led to changes in the cost of road transportation are characterized: the influence of military actions, the influence of the size of the enterprise, the influence of the volume of work performed by a unit of motor vehicles. According to the results of the assessment of the factors affecting the cost of road transportation, it was established that the share of production costs decreases with the increase in the size of the enterprise, while the share of general production and other costs increases, that is, micro-enterprises are more flexible. It is substantiated that the practice of pricing, which is based on the calculation of the amount of necessary fuel according to the mileage and the mark-up according to the calculations of previous years, is not always effective, because the share of fuel consumption in the company's expenses changes not only during the year, but also depends on the size of the company. A model for accounting for the cost of international freight transportation and an algorithm for its calculation are proposed for pricing, as well as a separate stage of analyzing the cost structure of the previous month for consideration in pricing. [ABSTRACT FROM AUTHOR]