Development of methods of accounting for transport costs

Abstract

The report examines modern approaches to the development of methods for accounting transport costs in logistics and production systems. It highlights the importance of accurate cost allocation for improving efficiency, competitiveness, and decision-making in supply chains. The study analyzes existing accounting models, identifies their limitations, and proposes innovative techniques based on digitalization, cost optimization, and integration with management systems. Special attention is given to the role of transport cost accounting in strategic planning and sustainability.