UDC

Authors

Abstract

The article dwells on the concept of logistics costs and its essence, compares the existing classifications of logistics costs and looks at calculation of logistics costs in accountancy and management accounting. The necessity of using logistics approach to cost management is emphasized. Logistics registers cost accounting for the entire flow, thus showing all cost changes in order to make rational management decisions. The need to reduce promotion and storage costs for goods contributed to the development of logistics as a concept of enterprise management. A new approach in the management accounting system is the logistics approach of a business entity aimed to optimize resources when managing their flows. The growing interest in logistics as a system of optimal relations to provide the necessary resources for production makes one turn to the logistics strategy as part of management accounting. Logistics processes are closely linked to the concepts of enterprise management. Logistics business processes develop at a slow pace as opposed to the production ones. It can be explained by the fact that logistics costs have a significant share in the total expenditures of an enterprise. Calculating logistics costs and their dynamics is not exclusive to accounting processes since determining the composition of logistics costs, their accounting and dynamics reflect not only the efficiency of logistics processes but also the efficiency of the entire enterprise. Effective management of a company while minimizing costs, including logistics ones, can be considered as the best means of improving one’s business.

Keywords

References

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