Модель оптимизации логистических издержек с учетом их нематериальной составляющей в структуре себестоимости целлюлозно-бумажной продукции

Topical problems of accounting and management of logistical costs are considered.The article proves the necessity of modeling the non-material component oflogistics costs and revealing their share in the structure of the cost of sales. A modelfor estimating the non-material component of logistics costs in the cost of salesis developed using the example of the reporting data of JSC “Ilim Group”. Thismodel also allows you to get the recommended minimum estimate of the cost ofsales of pulp and paper products, taking into account the specifics of the intangiblecomponent of logistics costs. It is recommended to consider first of all as deficit,indicators of research and development results, software products for long-termuse, R & D, licensing and certification, which require special attention from thepoint of view of management and accounting.