Abstract:The article studies the problems of formation of circulation cost items in trade enterprises. We determine that the majority of researchers, who present expense items for trade companies do not consider the justification of the implementation issues. We offer to form the cost items of trade enterprise on the base of the analysis of its structure, using the method of “ABS analysis“ and considering the limits of materiality. On the base of the formed cost items we offer to organize, develop and approve forms of the management reporting, which include planned, actual and prior period rates and rate deviations. At the same time, the management of treatment cost is beyond deviations. The cost items formed on the base of the analysis as well as the management reporting forms are reflected in the internal normative documents of the enterprise, which governs the accounting under the “Policy management accounting“.
Keywords:"ABS Analysis" method, circulation costs, cost items, cost management, managerial cost accounting, trading enterprises
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