ЛОГІСТИЧНІ ВИТРАТИ В УПРАВЛІНСЬКОМУ ОБЛІКУ ТА АНАЛІЗІ ТОРГОВЕЛЬНОГО ПІДПРИЄМСТВА: КЛАСИФІКАЦІЙНІ ПІДХОДИ В КОНТЕКСТІ СТАЛОГО РОЗВИТКУ

Abstract

The article examines the theoretical and methodological foundations of the classification of logistics costs within the management accounting and analysis system of a trading enterprise, taking into account the concept of sustainable development. Emphasis is placed on the necessity of integrating sustainable development principles into management accounting and analysis as an information basis for managerial decision-making. The role of management accounting and analysis of logistics costs is detailed, as well as their functions in supporting economic, environmental, and social managerial decisions in accordance with specific Sustainable Development Goals (SDGs). It is substantiated that under current business conditions and in the context of implementing reporting in accordance with the requirements of the European Sustainability Reporting Standards (ESRS), enterprises need to expand traditional approaches to the classification of logistics costs. The article systematizes modern approaches to the classification of logistics costs and identifies their main directions. It is proven that existing approaches to grouping logistics costs are mainly focused on economic indicators and do not ensure a comprehensive assessment of their impact on environmental and social performance of the enterprise. The study proposes directions for the classification of logistics costs aimed at supporting sustainable development of enterprises, namely: by logistics processes, components of sustainable development, responsibility centers, impact on the level of logistics service, environmental impact and level of environmental efficiency, for management accounting purposes. The proposed classification approaches enable the identification of sources of logistics costs, assessment of opportunities for their optimization, and determination of costs that should be considered as investments in sustainable development of the enterprise. The practical significance of the obtained results lies in the possibility of applying the proposed classification to improve the management accounting and analysis system of logistics costs, enhance the efficiency of logistics processes, reduce negative environmental impact, and ensure efficient use of resources. An improved accounting and analytical system will become a key factor in achieving sustainable development goals in the international context and ensuring the long-term economic development of a trading enterprise.