In the course of research it has been stated that the category of «inventories» is not only the object of accounting, but also the object of management, so the identification of inventories in the assets upon receipt at the enterprise is the initial stage of the accounting process. The process of material and technical base management begins at the stage of searching for suppliers, delivery conditions, formation of the logistics component, determination of transport and procurement costs. There is no doubt that the additional costs associated with these processes will affect the formation of the value of purchased inventories. Therefore, the authors emphasize that the methods of estimating inventories at their receipt and disposal play an important role in accounting, as they affect the formation of the cost of finished goods produced from inventories, and hence the overall financial performance of the enterprise. It should also be taken into account that in accordance with the norms of UAS 9, only the amounts of transportation and procurement costs related to the acquisition (receipt) of inventories are subject to inclusion in the initial cost. In practice, the increase in the value of inventories often includes costs incurred in connection with the internal transportation of inventories on the territory of the enterprise or between its structural units; costs arising from the return of inventories to the supplier; costs for loading, transportation, transshipment and insurance of inventories, finished products (goods), freight forwarding and other services related to the sale of products (goods). Such costs do not affect the formation of the initial cost of inventories. Therefore, the authors highlighted the need for a clear delineation of these costs at specific enterprises with the reflection of provisions in the Order (Regulation) on accounting policies. Most scientists discuss the feasibility of search for a method of cost allocation during transportation, because during this process there can be losses of inventories both within the established norms of natural loss, excessive losses and shortages, as well as spoiled inventories found during asset recognition. The authors gave their own view on the possibility of solving this problem. The solving approach has been presented as well as the peculiarities of the reflection of the distributed transport and procurement costs in the system of accounting have been considered. The situation when the company transport both purchased inventories and those, sold to customers, with its own transport has been considered. In such cases, the authors suggest a method of allocating transportation costs with subsequent allocation to transport and procurement costs, which increase the cost of purchased inventories and distribution costs.

The influence of accounting methods, approaches to the classification of overhead costs and the choice of the basis of their distribution on the formation of reporting indicators has been considered in the course of the research. Different approaches to determining such factors as normal production capacity have been analyzed. The connection between the bases of distribution of overhead costs and production capacity have been considered. It has been noted that the procedure for determining the normal production capacity and the identification of distribution bases should be recorded in the accounting policy of the enterprise. The authors determined that for the division of overhead costs into variables and constants it is necessary to use special methods to reveal the role of costs relative to the volume of activity (methods of technological rationing, analysis of accounts, high / low point method, correlation method, regression analysis, etc.). However, in practice, manufacturing companies rarely distribute costs by these methods, and usually use approximate calculations. Therefore, the authors suggest ways to improve the classification of overhead costs, which contains the optimal number of features, taking into account the organizational structure and peculiarities of the enterprise, as well as detailing the Chart of Accounts to specify items of overhead costs. Most scientists discuss the feasibility of allocating fixed overhead costs, but the question of the impact of such allocation on the final financial result of the enterprise is not fully disclosed. Today, this issue is the most relevant and especially important, because it depends on the completeness of the inclusion of overhead costs in the cost composition of output and, as a result, which lead to reduction or increasement of net profit, which is the source of further operation of the enterprise. The company can independently choose the methods of cost accounting, taking into account their characteristics and correlate them with the requirements and outcomes that the company expects to receive as a result of their use. Thus, the impact of overhead costs on the method of calculating the total costs (Absorption Costing) and the method of calculating variable costs (Variable Costing) on the formation of the financial result of enterprises have been considered in the article. In general, in our opinion, none of the methods gives an absolutely relevant result, so the management system should combine the basic concepts of standard accounting, with respect to the modern international methodological approaches.

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