Rachunek kosztów logistyki w przedsiębiorstwach handlowych
Logistics cost accounting in trade enterprises

Summary/Abstract: Logistics is an integral part of virtually every type of business. The scale of logistic activities in enterprises must be tailored to the internal needs of the enterprise and external needs of customers and suppliers. Therefore companies need tools that will allow for the optimal management of logistics processes especially in the financial aspect. Logistics cost account is a response to these needs. Its task is to identify and process costs associated with the logistics processes in enterprises in a systematic way. The purpose of this article is to present the basic costs of logistics and cost accounting. The article presents the results of surveys carried out in two periods on the needs and use of logistics cost accounting in enterprises in south-eastern Poland.

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