Formation of a management accounting system for the logistics costs of a production enterprise

The article explains the importance of having complete and reliable information about the real costs of a manufacturing enterprise, including logistics. There is a need to introduce management accounting in the company. Accounting data does not allow you to distinguish logistics costs from the total cost of production and circulation of products, as well as from the amount of costs for the sale of goods. For these purposes, management accounting is used that provides information on the actual costs and performance of the whole organization and its structural units. This type of accounting provides an opportunity to compare the costs of similar organizational units, identify "weaknesses" in the organization of company processes. The article describes the requirements for the formation of a management accounting system for logistics costs.