Analysis of the performance of the clients of small and medium entrepreneurship in the sphere of wholesale trade based on the use of functional cost calculation

Abstract

Purpose: to identify the calculation and analytical aspects of the analysis of the performance of clients of small and medium-sized enterprises in the field of wholesale trade based on the use of elements of functional cost calculation. Discussions: the problem of assessing the effectiveness of activities in the field of wholesale trade is that the accounting data do not meet the needs of users in the formation of an information base for the analysis, control and management of costs of an economic entity, which is due to the specifics of the business processes of wholesale trade in fuel - lubricants. In the context of financial and economic activities, it is necessary to pay significant attention to the peculiarities of forming a marketing budget, the possibilities of attracting new customers to stimulate sales, as well as analyzing the assortment of sales of an economic entity by product groups. This makes it possible to optimize the management accounting system for the assessment of commodity groups, which made it possible in this study to assess the possibilities of introducing functional-cost calculation in the sphere of wholesale trade in fuels and lubricants. Results: the study reflects the main aspects of introducing the ABC model into the accounting practice of wholesale economic entities, suggests indicators of functional-cost calculation, considers approaches to forming the budget of an economic entity's clients, assessing the level of performance of their activities.