Open Access Conference Proceedings

The primary tool allowing for the logistics costs record keeping is a well-functioning logistics costs account, which should be identified with a system allowing for determination of the level of costs incurred in connection with the implementation of logistics processes in a given unit of time [1]. On the other hand, to be able to achieve the goals of the logistics costs account, the account should be available in many forms and sections. Forms of the logistics costs account are dependent on the requirements and needs of business practice for the acquisition of information necessary to conduct a proper evaluation and to take rational economic decisions [2]. The diversity of purposes of the logistics costs account contributed to the creation of different forms and sections of the cost accounts [3].The problem lies in the selection of an appropriate costs account. The theory and business practice have not developed a single, universal solution that would meet all the requirements for the costs account.The aim of the article is to propose a model of the costs account of logistics operations, based on the analytical breakdown of expenses by type, which is also an example of the extension of the existing account by a current, additional system of settlements focused on logistics.

Keywords: logistics costs, logistics costs account

© This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.