A B S T R A C T

The purpose of the research is to provide a scientific and methodological justification for mechanisms aimed at improving the organization of management accounting for revenues and expenses in logistics service centers.

The methodology of the research – the study employs a systematic approach, comparative analysis, generalization, cost allocation by responsibility centers, budgeting, and the analytical capabilities of activity-based costing methods.

The practical importance of the research – lies in the fact that more accurate accounting of revenues, direct and indirect costs, warehousing, transportation, forwarding, customs clearance, and additional service operations in logistics services can improve the quality of managerial decision-making.

The results of the research – show that traditional cost accounting in logistics service centers does not fully reflect the real cost structure of multifunctional service processes. Therefore, it is necessary to organize management accounting on the basis of responsibility centers, budgeting, and activity-based costing. This approach enables more accurate monitoring of revenues and expenses by types of services, assessment of resource-use efficiency, and adoption of more justified managerial decisions through digital accounting systems.

The originality and scientific novelty of the research – the originality of the article lies in presenting the accounting of revenues and expenses in logistics service centers not only as a component of financial reporting, but also as a tool for operational management, profitability analysis, and strategic decision-making. The scientific novelty is related to the substantiation of a model for improving the accounting information system for logistics services based on the principles of responsibility, activity, and digitalization.

Keywords: management accounting, logistics services, revenue accounting, cost accounting, budgeting, logistics costs.

https://doi.org/10.30546/2707-2037.052.2.2026.119