Nowoczesne koncepcje rachunku kosztów i ich przydatność w podejmowaniu decyzji w obszarze logistyki przedsiębiorstwa
Modern costing concepts and their usefulness in taking decisions in the area of logistics

Summary/Abstract: Logistics provides a great support for the proper functioning of economic activity. The main determinant of taking decisions in the area of logistics are logistics costs. Modern costing concepts provide different classifications of costs, which ensure a better image of the logistics activity. The aim of the article is to review modern costing concepts and show their usefulness in taking decisions in the area of logistics.

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