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BUSINESS INFORM №2-2018

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29

Section: Accounting and Auditing
UDC 657.47:[629.4:665.7]:339.37
Mulinska H. V.
The Accounting and Procedure for Inclusion of the Cost of Transport Services in the Operating Costs of Trading Enterprises of the Retail Market of Oil Products (p. 204 - 209)

The article is aimed at presenting the order of including the cost of transport services in the initial cost of oil products at the time of their purchase by invoicing. The essence of «invoicing» of transport services is disclosed, the order of including the cost of transport services in the initial cost and cost of petroleum products by means of invoicing is illustrated. The conditions and risks of invoicing of transport expenses are clarified, features of the tariff setting for transportation of oil products by railway transport are researched. Prospective directions for further researches are: analysis of criteria of selection of the base of distribution of difference between planned and actual cost of transport services during the reporting period; search for automation of the invoicing process on the basis of automated accounting and reporting systems in the sphere of trade; examining of the invoicing process in the context of transfer pricing in the event that transport services are provided by one of the internal divisions of the enterprise of retail trade in oil products.
Keywords: cargo, oil products, operating costs, retail trade, self-cost, tariff, transport costs, invoicing.
Fig.: 1. Tabl.: 1. Bibl.: 11.

Mulinska Halyna V. – Postgraduate Student, Department of Accounting and Auditing, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]

Article is written in Ukrainan
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Reference to this article:
Mulinska, Halyna V. (2018) “The Accounting and Procedure for Inclusion of the Cost of Transport Services in the Operating Costs of Trading Enterprises of the Retail Market of Oil Products.” Business Inform 2:204–209.


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