The construction of conventional cost accounting in logistics in the context of generating the company value Cover Image

Konstrukcja systematycznego rachunku kosztów logistyki w kontekście tworzenia wartości przedsiębiorstwa
The construction of conventional cost accounting in logistics in the context of generating the company value

Author(s): Małgorzata Cieciura, Hanna Czaja-Cieszyńska
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: cost accounting; company value; logistics

Summary/Abstract: Logistics and accounting have many common areas of interest, one of them is cost accounting. This article presents deliberations on the outline of conventional cost accounting in logistics and its connection with creating company value. The authors have emphasized the role of information about logistics costs in modern enterprises. In conclusion the study shows logistics cost accounting significance in shaping synergy effects which contribute to generating the company value.

  • Issue Year: 2012
  • Issue No: 252
  • Page Range: 76-87
  • Page Count: 12
  • Language: Polish