Abstract 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.
ORGANIZATION OF EVIDENCE SYSTEMS OF LOGISTICS COSTS
Research in Logistics & Production to kwartalne, interdyscyplinarne, międzynarodowe czasopismo naukowe, w którym prezentowane są recenzowane artykuły. Czasopismo obejmuje wszystkie aspekty logistyki i produkcji.