Theoretical and methodological aspects of accounting for logistics costs in the agro-industrial complex

The article provides a comprehensive analysis of logistics costs in Kazakhstan’s agro-industrial complex, including quantitative assessments, regional differentiation, enterprise-level accounting practices, use of the ABCcosting method, and digitalization processes. The study is based on official statistical data and field research from 15 agricultural enterprises in three key regions (North Kazakhstan, East Kazakhstan, and Akmola). It was found that only 27% of enterprises use digital solutions, while 73% do not separate logistics costs in their accounting. The most significant cost categories were intra-farm transportation (24.6%) and warehousing (21.8%). The ABC-costing method revealed that loading/unloading and downtime losses significantly exceeded threshold values. Case studies on digitalization are presented: implementation of SAP/4HANA by Eurasia Group reduced costs by 22%, while Atameken–Agro JSC reduced transport losses by 63% through GPS-based internal logistics monitoring. Comparison with international practices (Netherlands, Germany, Brazil) shows Kazakhstan lags behind, relying on fragmented digital tools instead of comprehensive TMS platforms. The hypothesis that integration of ERP, ABC-costing, and IoT can reduce logistics costs is confirmed. Practice-oriented recommendations include the development of a national digital program, accounting standards, professional training, and infrastructure modernization. The work offers scientific and practical novelty due to its systemic approach, quantitative justification, and interregional scope.

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