The Accounting Aspect of the Logistics Strategy in Company Management
Journal Title: Науковий вісник Національної академії статистики, обліку та аудиту - Year 2016, Vol 0, Issue 1
Abstract
The increasing complexity of business environment requires search for more effective tools for inventory management, in particular on the basis of logistics and neologistics, which concept has become more appropriate in the conditions of financial and economic crisis. Business enterprises in Ukraine have been prone to treat logistics and finance as separate fields of capital circulation control, although, as business practices show, they are closely related with each other.The objective of the study is to analyze methods for accounting of logistics transactions related with the acquired material assets and implementation of innovative logistics strategiesin company management.The purpose and the results of optimization offinancial flows in view of the logistics strategy of company management are highlighted. Reasons behind misunderstanding of the logistics strategy as a crucial factor for business development, gaining of competitive advantages and performance enhancement are given. The specifics and the significance of neologistics as logistics of a new and innovative type are mentioned. The measures toassure accounting of logistics transactions related with the acquired material assets and implementation of logistics strategies in company management are elaborated; a format for collecting and processing of data on logistics costs of various inventory transactions and the method for calculating production costs, for optimization of logistics costs, are proposed.
Authors and Affiliations
О. I. Pylypenko
Keywords
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