IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Distribution Costs in Accounting and Analysis of Non-production-related Costs

Listed author(s):
  • Vasyl Deriy


    (Ternopil National Economic University)

Registered author(s):

    The Article covers the clarification of nature and place of distribution costs in accounting system of company's non-production-related costs, as well as the groundings of the proposals for improving its information content. Based on the study of national scientists' approaches to the marketing essence and place within the company's expenses, the author proves that marketing expenses relate mainly to the non-productive expenditure operations of the company. For the purposes of minimizing the distribution costs these costs accounting should be carried out from several angles. For accounting distribution costs contained in the synthetic account 93 - 'Distribution costs' - the author proposes to open a sub-account corresponding to the expense items defined in paragraph 19 of the Accounting Regulation (Standard) No 16 – 'Expenses'. According to the author such approach will enable a rather detailed analytical information on the costs of product sales as a basis for operational, tactical (current) and strategic analysis of the company's marketing activity efficiency. The purpose, sources and trends of cost analysis for product distribution have been highlighted.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    Article provided by Institute of Accounting and Finance in its journal Accounting and Finance.

    Volume (Year): (2013)
    Issue (Month): 4 (December)
    Pages: 20-23

    in new window

    Handle: RePEc:iaf:journl:y:2013:i:4:p:20-23
    Contact details of provider: Postal:
    10, Heroiv Oborony St., Kyiv, 03680

    Phone: +380442190044
    Fax: +380442590124
    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2013:i:4:p:20-23. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Serhiy Ostapchuk)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.