CLASSIFICATION OF TRADE ENTERPRISES EXPENDITURES IN THE SYSTEM OF THEIR ACCOUNTING AND MANAGEMENT

Abstract

Abstract. The article highlights the peculiarities of trade activity and its influence on the organization of accounting as well as analytical and managerial classification of expenditures in the accounting system is considered and investigated from the point of view of current expenditures of a trading enterprise. The analytical and managerial classification of expenditures contributes to the adoption of managerial decisions regarding the maximization of the market value of the enterprise and its profit, ensuring the appropriate degree of financial stability of the trading enterprise, forming and maintaining the image of the trading enterprise, optimizing the volume of expenditures as well as managing current expenditures is one of the subsidiary strategies for managing the activities of trading enterprise as a whole. These arguments caused by the importance of a detailed study of the trading enterprise current expenditures and the relevance of their management. It is concluded that the decrease of transaction expenditures is not always an indication of the enterprise’s efficiency, as it may lead to a decline in the customer service standards and result in falling consumer demand, turnover reduction, increase the expenditures level and profit costs. Therefore, the development of a strategy for management of turnover expenditures should be aimed not on their reduction but on their optimization.