Specific Features of Accounting Logistical Costs in Companies
AbstractThe article analyses problems of accounting logistical costs in modern domestic companies. Due to the fact that logistical costs are included into the cost of finished products and influence its price significantly, it is necessary to carry out complete and comprehensive accounting of this group of costs. The author generalises the existing definitions of the "logistical costs" term. The article marks requirements to the system of accounting logistical costs. It describes the target function of logistical costs, on the basis of which an optimal solution is selected. When describing a criterion, expenditures on logistical functions belong to those spheres of company logistics, in which they are performed. Moreover, this function takes into account expenditures on logistical administration and on covering logistical risks. The article offers main ways of reduction of the level of logistical costs in a company.
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Bibliographic InfoArticle provided by RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics in its journal Business Inform.
Volume (Year): (2013)
Issue (Month): 5 ()
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Web page: http://www.business-inform.net
logistical costs; company; accounting; logistical function;
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