SELECTING A METHOD FOR DISTRIBUTING PRE-PRODUCTION COSTS WHEN CALCULATING THE COST OF AN INNOVATIVE PRODUCT

Abstract

The study is devoted to the problem of accounting for infrastructure constraints when calculating logistics costs in the management accounting system. It is proved that the traditional method of distributing logistics costs, focused on the proportional allocation of costs to the volume of transportation or travel time, leads to a distortion of the cost of products in case of heterogeneity of the transport infrastructure. An alternative functional method, which identifies cost drivers corresponding to infrastructure parameters, ensures a more accurate reflection of the logistics component in the cost. The following is proposed: a) identification of three groups of costs generated by transport infrastructure (waiting costs, uncertainty costs, rerouting costs); b) systematization of quantitative and qualitative parameters of infrastructure as drivers of logistics costs; c) use of the territory connectivity index to assess the balance between the supply of infrastructure and the demand for logistics services; d) a modified model for calculating full logistics costs per unit of output, taking into account downtime and additional safety stocks; d) modification of the model for calculating safety stock taking into account the reliability of the transport infrastructure. A transformation of management accounting was also proposed by introducing an analytical perspective on "infrastructure conditions" to account for transportation and procurement costs, and developing a regulatory framework for downtime due to infrastructure constraints. Empirical calculations showed that the logistics component of unit production costs can increase exponentially due to infrastructure constraints alone. A conclusion was reached regarding the need to integrate infrastructure factors into the management accounting system to improve the accuracy of financial planning and the validity of pricing.