Logistics Cost Accounting

Task. The article considers topical issues of logistics cost accounting in the Russian Federation, identifies the main problems and suggests ways to solve them on the basis of the latest research. Modern accounting methods, the role of information technology, the influence of external factors and the need for government support are considered. The purpose of this article is to consider topical issues of logistics cost accounting in the Russian Federation, identify the main problems and propose ways to solve them on the basis of the latest research. Model. The article analyzes examples of successful practices and suggests directions for further development. Conclusions. To solve the problems, it is necessary to introduce modern methods of accounting and analyzing logistics costs, to develop information systems and technologies, to improve personnel qualification, to monitor and adapt to external conditions, as well as to develop state standards. Practical significance. The practical significance of the article lies in the fact that the findings and proposed aspects of the implementation of measures to improve logistics cost accounting in the Russian Federation will allow enterprises to manage their logistics costs more effectively, which, in turn, will contribute to their sustainable development and competitiveness in the global market. Originality. The investigated area of accounting is not fully researched and presented for practical application, but it is the accounting of logistics costs that makes it possible to fully assess the activities of economic entities and their financial results.