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THE NEED TO USE LOGISTICS COST ACCOUNTING IN ENTERPRISES - RESULTS OF COMPARATIVE STUDIES

1 LEW Grzegorz
Institution:
1 Rzeszow University of Technology, Rzeszów, Poland, EU, ORCID 0000-0002-0067-8562 lewgrzes@prz.edu.pl
Conference:
CLC 2018 - Carpathian Logistics Congress, Wellness Hotel Step, Prague, Czech Republic, EU, December 3 - 5, 2018
Proceedings:
Proceedings CLC 2018 - Carpathian Logistics Congress
Pages:
620-625
ISBN:
978-80-87294-88-8
ISSN:
2694-9318
Published:
18th April 2019
Proceedings of the conference were published in Web of Science.
Metrics:
399 views / 162 downloads
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Abstract

Enterprises need methods that allow for optimal management of logistics processes with a particular focus on the financial dimension. The answer to these needs is logistics cost accounting, whose task is to identify and process costs related to logistic processes in enterprises in a systemic way. The aim of the article is to identify and classify logistics costs, to present general assumptions of logistics cost accounting and to analyze the needs of using such costing in enterprises. The article will use literature research and surveys on the need to apply logistics cost accounting in enterprises. The results of surveys will be compared with similar surveys conducted in 2012 in order to analyze changes in the need to use the account. The research entities are companies from southeastern Poland.

Keywords: Logistics, costs, cost accounting

© 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.

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