STRATEGIC AUDIT OF TRANSPORTATION COSTS OF THE ORGANIZATION: METHODOLOGY AND CALCULATION OF EFFECTIVE INDICATOR

Task. Currently, strategic audit is one of the key areas of development of the audit of commercial organizations, the activities included in its procedure act as an indicator of the effectiveness of the accounting policy of the enterprise. The field of strategic audit can find its application, including in relation to one of the largest items of expenses of the organization - transport. Based on this, there is a need to develop an effective methodology for this area of audit, as well as a methodology for calculating transport costs, which includes not only cost (statistical), but also dynamic market indicators. Model. The authors propose a method of strategic audit of transport costs of the organization, based on the calculation of their effective indicator, taking into account such factors as the average industry cost of a unit of transport services on the market, depending on the type of vehicle, the number of kilometers of the route, the change in the cost of transport services. Conclusions. The developed methodology for calculating the cost of transport services within the framework of the strategic audit of transport costs methodology allows us to take into account the key trends in the formation of the cost of these services, real price factors, standard values of fuel costs, as well as to minimize the deviation of the actual cost value from their effective indicator. Practical value. The developed methodology of strategic audit of transport costs allows to establish (or refute) the correctness of accounting for transport costs and their validity, focusing on the standard effective cost of transport costs, calculated individually for a particular enterprise, taking into account its industry characteristics.

transport costs, strategic audit, accounting of transport costs, standard indicators of transport costs