Logistic costs in the accounting system: the problem of identification and registration

Abstract

In the article the problem of identification and registration of logistics costs in the accounting system was studied. Objects of accounting magnets of logistics costs were defined. The peculiarities of the individual components of logistics costs and their impact on the final financial result were revealed. The approaches to the classification of logistics costs were reviewed and the author’s approach to classification logistics costs, which minimize their subordinates goals and finding reserves to reduce within specific logistics system was offered.