TRADE ORGANIZATIONS EXPENDITURE
This paper explores the question of trade organizations expenses, for this are specified the trade organizations determination and the importance of the proper formation the commercial costs (sales costs). There are various ways of selling costs accounting in the accounts of accounting, analyzed the sales costs composition and proposed the nomenclature of cost items. The most important item of expenditure for trade is transportation costs. Various methods for their consideration are considered in various variants of the transport organization, analyzed the influence of each method on the financial result and certain indicators of financial statements.