The Accounting of Logistic Costs for Management Purposes

Abstract

The conducted research is concerned with issues of accounting of logistic costs of enterprises. The main problems, present in the system of accounting of logistic costs are defined as follows: absence of definition of logistic costs and their classification at the legislation level, also absence of recommendations regarding the methods of costing and organization at enterprise. The essence and existing approaches to classification of logistic costs for management purposes are analyzed. For the purpose of information support of managers of different levels, an analysis of scientific researches on reflection of costs of logistic activity of enterprise in the system of accounts of accounting is carried out. Popular methods of costs calculation are defined on the basis of the international practice, taking into view logistic strategy of enterprise. The authors consider the possibility to organize accounting of logistic costs in the context of responsibility centers at enterprises that would help to improve the system of accounting of logistic activity.

Keywords

• logistic activity
• logistic costs
• classification
• accounting policy
• methods of self-cost calculation