Transportation Costs in the Formation of the Final Price of a Product or Service
( Pp. 183-187)

A task. Effective pricing of a paid product or service plays a huge role in increasing the profitability of entrepreneurial activities of budgetary institutions. The process of forming the final price of a product or service is based on information about the production cost of a budget institution, one of the important items of which are transportation costs. Cost distortion due to incorrect accounting of transportation costs can lead to incorrect management decisions in pricing, negatively affect competitiveness when entering the market of a new type of finished product or paid service of a budget institution. The above observations emphasize the importance of correctly calculating the production cost of a product or service of a budget institution. Model. The article proposes classification types of transport costs, presents the features of their accounting and influence on the pricing policy of budgetary institutions when releasing a product or providing a service. Conclusions. The direction studied in the article is an important line in the company's activities due to the fact that all the processes of its functioning are not possible without the formation of the final product, and its accuracy is a security measure of the legality of the company's life and its main competitiveness. At the same time, this area has not been fully investigated and presented for practical use for budgetary institutions. The measures proposed in the article will improve the procedure for forming the cost price and including transport costs in it. Practical significance. The practical significance of the article lies in the fact that the conclusions obtained and the proposed bases for the formation and accounting of transport costs are the core for optimizing the cost of products, works and services in budgetary institutions. Originality. The uniqueness of this article is due to the fact that both legislative acts and scientific literature pay little attention to the composition of transport costs and the specifics of their inclusion in the cost of products, works and services in budgetary institutions.

Anishchenko V.A., Karabasheva M.R., Arutyunyan S.A., (2022), TRANSPORTATION COSTS IN THE FORMATION OF THE FINAL PRICE OF A PRODUCT OR SERVICE. Economic Problems and Legal Practice, 4 => 183-187.

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budget accounting, production costs, transportation costs, accounting policy, chart of accounts, formation of the cost of a product or service, pricing.