Оценка влияния логистических затрат на ценовую политику машиностроительных предприятий Украины в условиях глобализации

The article considers the estimation of influence of logistics costs in the pricing policy of machine-building enterprises in the conditions of globalization. It is concluded that the pricing policy of the machine-building enterprises based on cost method of setting the price, the structure of which the highest influence prime cost administrative costs and marketing costs. The high level of influence on the structure of industrial stocks cost of machine-building enterprises. It was determined that the machine-building enterprises in the formation of prices and costs are taken into account, as the lower limit the price. The upper limit the price is determined by factors such as: demand, versatility and uniqueness of the equipment and competition level on foreign markets, which have a major influence on the establishment of the final price. Raised the problem of accounting logistic costs in the financial reporting the machine-building enterprises. When determining the price of the logistics cost (the cost of inventories) is taken into account in the cost of finished products, as part of the cost (in marketing costs) are taken into account when establishing the final price. In this situation it is difficult to isolate and evaluate the logistical costs of logistics operations. The financial reporting does not have the opportunity to see the full range of logistics operations and to calculate the efficiency of each of these operations. Moreover, it is impossible to see the added value that is created at each stage of the supply chain. Proposed to revise the traditional methods of accounting logistics costs stipulated in the accounting and management approach. Proposed allocation of financial reporting of the industrial enterprises of the two main items of logistics costs: the cost of transportation and the cost of inventory management.