The role of accounting information to justify management decisions at the logistics stage

The relevance of the topic of the article is obvious, since accounting information and its role in making managerial decisions in general, and not only at the logistics stage, are key and characterize the production and economic activities of the enterprise. The purpose of the study was to disclose the role of accounting information to justify management decisions at the logistics stage. As a result, it was concluded that accounting information, management decisions at the logistics stage are interrelated and interdependent. Accounting information is located at the intersection of many information flows and is a source of information for making managerial decisions. When justifying management decisions at the logistics stage, it is important to use accounting information correctly, since this allows the company to facilitate the business process and be competitive and successful.