Logistic costs and their classification

Abstract

The research paper considers theoretical foundations for the concept of “logistic costs” and introduces a new definition for this term. The concept is viewed as a component of operating costs of enterprise related to supply of market, purchase of supply stock, warehousing, storage, shipment and outward transportation. The need of using the term “logistic costs” in accounting is emphasized. In this context, the authors suggest viewing it as the costs of material, financial and human resources used for logistic operations.

A number of scientific papers related to estimating costs of logistic operations have been analyzed, and it is found that some issues of accounting of logistic costs are not sufficiently researched and require more detailed study.

The existing classifications of total logistics costs given in educational and research literature are considered, and some proposals for their improvement are developed.

It is pointed out that any optimization of costs cannot be performed without taking into account the factors that affect these costs. It is proved that logistic costs are influenced by quantitative and qualitative factors, which are systematized with respect to the following logistic operations: taking, accepting and proceeding orders; production planning; purchase and supply of products; warehousing and storage of products; sales of products; delivery of products to customers.

The structure of logistic costs in overseas enterprises is analyzed. The tasks of accounting of logistics costs are outlined.

Information on logistic costs in terms of financial and managerial accounting as well as tax calculation is grouped.