ANALYSIS OF CONSTRAINTS AND OPPORTUNITIES ASSOCIATED WITH LOGISTICS COSTS ACCOUNTING

The primary tool allowing for the logistics costs record keeping is a well-functioning logistics costs account, which should be identified with a system allowing for determination of the level of costs incurred in connection with the implementation of logistics processes in a given unit of time. On the other hand, to be able to achieve the goals of the logistics costs account, the account should be available in many forms and sections. Forms of the logistics costs account are dependent on the requirements and needs of business practice for the acquisition of information necessary to conduct a proper evaluation and to take rational economic decisions. The diversity of purposes of the logistics costs account contributed to the creation of different forms and sections of the cost accounts. The article presents the essence and importance of cost accounting used in business entities characterized by a well-developed logistics activities. The aim of the article is to present limitations related to the logistics cost accountancy. Author, as the key constraints identified: labor, legislation, technical conditions, financial and organizational reasons. The article presents also opportunities related to methods of logistics cost accountancy.