Organization of Evidence Systems of Logistics Costs

• Autorzy: Zimon G.
• Języki publikacji: EN

Abstrakty

EN

The article presents the essence and role of costs. There characteristic of logistics costs was done. There were presented costs accounting systems in companies allowed by the Accounting Act. There were also presented simplified cost accounting methods both according to the account type and the places where the costs are incurred. There were discussed the full records of costs with the use of by type accounts and functional accounts The division and classification of logistics costs due to the nature of the business were shown. With the help of analytical accounts, the accounts for logistics costs were set up. Then the logistics cost accounting systems for commercial, service and manufacturing companies were featured with the use of analytical accounts of logistics. There were also presented the benefits for the company when it applies the analytical accounts of logistics costs.

Słowa kluczowe

EN

costs; system; logistics

• Wydawca: Publishing House of Poznan University of Technology
• Czasopismo: Research in Logistics & Production
• Rocznik: 2015
• Tom: Vol. 5, No. 5
• Strony: 459--470
• Opis fizyczny: Bibliogr. 8 poz, rys., tab.

Twórcy

autor

Zimon G.

• Department of Finance , Banking and Accounting, Rzeszów University of Technology, Rzeszów 35-505, Poland

Bibliografia

• 1. Biernacki M. & Kowalak R., (2010), Rachunek kosztów logistyki w zarządzaniu przedsiębiorstwem, Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, Wrocław.
• 2. Christopher M., 2011, Logistic & supply chain management , Fourth Edition, FT Prentice Hall
• 3. Karmańska A. (ed.), (2007), Zarządzanie kosztami jakości, logistyki, innowacji, ochrony środowiska a rachunkowość finansów , Difin, Warszawa.
• 4. Krawczyk S. (ed.), (2011), Logistyka Teoria i Praktyka v. 1, Difin, Warszawa.
• 5. The Act of 29 September 1994 on Accounting (Journal of Law 2013, item 330).
• 6. Skowronek Cz. & Sarjusz-Wolski Z., (2003), Logistyka w przedsiębiorstwie, PWE, Warszawa.
• 7. Twaróg J, (2003), Koszty logistyki przedsiębiorstw, Biblioteka Logistyka , Poznań.
• 8. Zysnarska -Dworczak B., (2012), Jak zarządzać kosztami w przedsiębiorstwie, Difin, Warszawa.