Logistic costs and their classification
Journal Title: Visnyk Ternopilskoho natsionalnoho ekonomichnoho universytetu - Year 2017, Vol 2, Issue
Abstract
The research paper considers theoretical foundations for the concept of “logistic costs” and introduces a new definition for this term. The concept is viewed as a component of operating costs of enterprise related to supply of market, purchase of supply stock, warehousing, storage, shipment and outward transportation. The need of using the term “logistic costs” in accounting is emphasized. In this context, the authors suggest viewing it as the costs of material, financial and human resources used for logistic operations. A number of scientific papers related to estimating costs of logistic operations have been analyzed, and it is found that some issues of accounting of logistic costs are not sufficiently researched and require more detailed study. The existing classifications of total logistics costs given in educational and research literature are considered, and some proposals for their improvement are developed. It is pointed out that any optimization of costs cannot be performed without taking into account the factors that affect these costs. It is proved that logistic costs are influenced by quantitative and qualitative factors, which are systematized with respect to the following logistic operations: taking, accepting and proceeding orders; production planning; purchase and supply of products; warehousing and storage of products; sales of products; delivery of products to customers. The structure of logistic costs in overseas enterprises is analyzed. The tasks of accounting of logistics costs are outlined. Information on logistic costs in terms of financial and managerial accounting as well as tax calculation is grouped.
Authors and Affiliations
Zenovii Zadorozhnyi, Anna Hrytsyshyn
Keywords
Related Articles
- EP ID EP306015
- DOI -
- Views 93
- Downloads 0
Institutional aspects for accelerating Ukraine’s energy services market
The article considers the necessity of accelerating Ukraine’s energy services market as a measure for improving energy efficiency of the national economy and energy safety as well as enhancing energy efficiency of housin...
Research and innovation field as an area for creating an innovation infrastructure for the development of today’s society
The paper examines social and economic aspects of the research and innovation field within which an infrastructure for the development of today’s society is being created. An idea of creating an innovation infrastructure...
Features of forming a free trade zone in North America
The theoretical concepts of international integration development and features of different forms the international integration unions creation were onsidered. For more details features of free trade area (FTA) formation...
Cost behavior in enterprises of the brewing industry
The article points out that enterprises operating in a competitive environment are facing challenges of formulating and making sound managerial decisions, which will enable entities to increase production and business e...
Genezes of integrated reporting in the world
The subject matter of the study is the development of integrated reporting in the world. The purpose of the research paper is to describe the development stages of integrated reporting and to examine the dynamics of its...