Organizational and methodological aspects of the integration of logistics process management accounting with accounting systems in the enterprise

Abstract

The development of management of the accounting process of logistics in a manufacturing enterprise is considered as a reserve to reduce material costs, the ability to determine the leading departments in logistics, creation of competitive advantages among the firms that have the same resources. There are defined the main characteristics of effective management accounting process, logistics, and formed the plan of accounts management accounting process, logistics and analyzed the possibility of its integration into the system of accounting and IFRS accounting company.