бухгалтерский учет

Introduction. Follow up rules of accounting which are applied to goods in transit in the logistic supply chain when importing is one of the main goal of any company which hold international business not only from the point of view of law, but to provide steering of stocks as assets of enterprise. Theoretical analysis. In the article are reviewed peculiarities of accounting, which are applied to the goods in transit and its influence on logistic functional cycle from the point of view of stock management. There is an aim to review process of stock accounting, which are in transit and as well to draw out and propose variants how to correctly follow up those stock in logistic area. Results. The influence of international and Russian accounting rules to the functional logistic cycle is shown when importing. The process of accounting of goods in transit from the point of accounting view and of view of management of departments of logistic is given. It’s proposed to apply dependence of factors when take the decision which is more applicable for stocks management strategy at the end of the year.