Many logistics companies prefer to entrust performance of some non-core functions to external specialized organizations known in the service market thus redistributing and decreasing various risks. This is essential in supply chains of considerable length involving water transport and multiple contractors in many countries.

Keywords: Sea transport, Logistics risks, Outsourcing

As you know, in the world there are two models of organizing property trust management: Anglo-American and Continental. The data presented comparative analysis of these models. Section briefly describes the main stages of development of the institution of trust management: the first stage (nucleation Trust Deed), the second stage (the appearance of the legal framework of the Institute Trust Deed), the third stage (the appearance of the trust) and fourth stage (the international recognition of the institution of trust management).
An analysis of the main stages of development of the institution of trust management revealed some of its features that can be taken into account when developing the system of accounting and reporting information that provides decision-effective solution.
Keywords: management operations, asset management, management, trust, trust, accounting and analytical support, splitting rights convention.

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