Znaczenie i sposoby rozliczania kosztów logistycznych
Logistic costs in a company

Summary/Abstract: Purpose - the reason of this publication is to show the meaning and follow ups of increasing share of indirect costs in companies, especially logistic costs. Their accounting for products and services may be difficult because of their indirect influence on work effects. This brings up the necessity of using accounting keys and dividing particular actions to use different systems of cost accounting. Design/Methodology - in this work logic analyze method was used and analyzing subject literature there were presented theoretical grounds in terms of dividing logistics costs and stages of using cost accounting in companies, in which those costs appear. Findings — appropriate cost division and referring indirect costs to particular goods and services gives us information about real unit costs. Without that companies cannot properly calculate their products and clients economic efficiency. Originality/Value - in general tendency of increasing automation and growing share of logistics costs in overall costs it is important to show a way to divide that part of costs to products and services. It can make company to stop producing non efficient products or resign from some clients, who seems to give company income but in fact they reduce financial outcome of company.

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