СУТНІСТЬ ТА ОСОБЛИВОСТІ ОБЛІКУ ОПЕРАЦІЙ ДРОПШИППІНГУ В УКРАЇНІ

А.В. Тирінов

ESSENCE AND FEATURES OF ACCOUNTING OF DROPSHIPPING OPERATIONS IN UKRAINE

Authors

A.V. Tyrinov

Keywords:

dropshipping, dropshipper, producer, accounting, agency contract

Abstract

The essence of dropshipping is defined in the article, its advantages and disadvantages are singled out both for the manufacturer and for the buyers and dropshippers. The scheme of dropshipping implementation is presented. The variants of accounting of dropshipping operations are considered in Ukraine.