Logistics stage as a collection of objects of management accounting

Abstract

Material costs are determined by the company in the production stage and at the stage of logistics. Prices of materials are determined at the stage of logistics. These prices are stable for manufacturing process and can't be changed. The pepper discusses the information deficiency on the logistics stage from accounting perspective despite of the dominant share of material costs in the cost of production. We determine all relevant objects of management accounting on this stage to define reserves of material costs reduction.