ESSENCE AND FEATURES OF ACCOUNTING OF OPERATIONS DROPSHIPING AS A FORM OF E-COMMERCE

Abstract

The article is devoted to topical issues of the importance and role of e-commerce in the world economy and such a popular online system of buying and selling among the population as a system that uses the concept of dropshipping. The main characteristics, the scheme of activity of the dropshipping system, stages of implementation, features of cooperation in this system and legislative registration have been investigated. The advantages of the dropshipping system are mentioned, and attention is paid to the existing problems in dropshipping, such as: finding a reliable supplier; lack of control over inventories, high competition, the need for certain skills in doing business. Particular attention was paid to the issues of accounting of dropshipping operations as an actual model of e-commerce: accounting of dropshipping operations from the position of dropshiper in terms of agency activities and in terms of concluding contracts and instructions. There are three related parties in the dropshipping system: the buyer, the seller (owners of the goods) and the dropshipper intermediary. Dropshipper for its operation has no costs for the maintenance of office, warehouse, staff, purchase of goods, so earnings through direct delivery service is more efficient than offline trade. However, some initial costs will still be, such as creating a site, advertising costs, finding customers. Despite the small costs, the final costs are sufficiently lower than in the organization of ordinary trade, which includes the search for storage space, purchase of goods and more. Based on the study, it was noted that e-business has become a modern, promising area in high demand, in which economic agents not only develop their business, but also have the opportunity to gain advanced knowledge and skills in various fields. The main conclusion of the study is that the dropshipping business model for retailers is quite new, to date there have been no large national providers providing these services, instead this system consists mainly of small businesses operating as a limited liability company. This method of implementation is quite promising in Ukraine, as dropshipper is not limited to investment, the average earnings of this activity depends primarily on proper organizational work, which includes searching for suppliers and advertising, as well as the type of goods, the city, where sales will be made, from the competitive environment, pricing policy, etc. Ultimately, this structural system is viable, although the set of elements that make it up is not yet highly professional, which corresponds to a high level of profitability of end customers.