IDEAS home Printed from
   My bibliography  Save this article

Specific Features of Accounting Logistical Costs in Companies


  • Melnykova Kateryna V.

    () (Kharkiv National University of Economics)


The 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.

Suggested Citation

  • Melnykova Kateryna V., 2013. "Specific Features of Accounting Logistical Costs in Companies," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 5, pages 242-246.
  • Handle: RePEc:idp:bizinf:y:2013:i:5:p:242_246

    Download full text from publisher

    File URL:
    Download Restriction: no


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:idp:bizinf:y:2013:i:5:p:242_246. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alexey Rystenko). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.