MANAGEMENT OF DISTRIBUTION MANAGEMENT COSTS IN CONTRACT SECTION IN MODERN AUTOMATED SYSTEMS

This article considers the problem of allocating administrative and management costs in the context of contract management. In modern automated systems, administrative and management costs are an important component of the total costs of organizations, and their correct allocation critically affects the financial results of the contract in management accounting and the efficiency of business processes. The purpose of the study is to develop a working methodology for allocating administrative and management costs under contracts using modern information technologies, in particular, on modern automated enterprise management systems. In the course of the work, various approaches to the allocation of administrative and management costs were studied, including traditional methods, without the use of automated programs. Particular attention is paid to the distribution of these costs in automated accounting systems, which allow for more accurate and transparent allocation of costs under individual contracts. The study shows that the use of automated systems significantly improves the accuracy of accounting and allows for prompt analysis of cost data, which in turn contributes to more informed management decision- making. Key factors influencing the efficiency of allocating administrative and management costs by contracts are also identified, such as integration with other business processes and the ability to adapt to changes in the external environment. Taking this into account, the paper proposes a methodical implementation of a mechanism for managing the distribution of administrative and management costs using an automated system. The article will be useful both for researchers in the field of cost management and for practitioners seeking to optimize accounting and control processes in the context of digital business transformation.