MANAGEMENT REPORTING OF INTERNATIONAL LOGISTICS INTERMEDIARY COMPANIES

Formation of management reporting is an important stage in the process of managing international logistics companies, especially those involved in the organization of freight transportation. Management reporting is focused on providing the company’s management with strategic information for decision-making and operational control over the current state of business processes. In the case of international logistics intermediary companies, management reporting is a critically important tool for ensuring competitiveness in the global market. A study of modern scientific literature on management reporting showed that the main attention is focused on the integration of financial, information and material flows into the management accounting system. However, there is a lack of research that directly analyzes the features of the formation of management reporting in international logistics intermediary companies. The article presents a practical approach to the formation of management reporting on the example of companies engaged in international freight transportation, in particular LCL transportation (Less Than Container Load). The key accounting and control parameters were analyzed, the leading of which were recognized as: transportation volumes, costs, delivery times, efficiency of managers’ work and financial results. It is proposed to compile management reporting both by structural units: sales department, logistics, transportation, and by the results of use – both financial analytics and consolidated reporting, which allows assessing overall efficiency by such indicators as transportation profitability, personnel productivity, efficiency of transport modes and profitability of profit by customers. The results of the study indicate that a comprehensive approach to management reporting allows to increase the efficiency of logistics processes, minimize costs and optimize the use of resources. Prospects for further research include the development of universal IT solutions for automating management reporting in international logistics companies.