ROLE OF MANAGEMENT ACCOUNTING IN THE ACTIVITIES OF LOGISTICS ORGANIZATIONS

The role of management accounting in the activities of logistics organizations has been considered. Some approaches to understanding the logistics system, explained by the multidimensional nature of this concept, have been adduced. The elements of the logistics system, which, depending on the locati...

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Autores principales:	E. Yu. Knyazeva, O. S. Dyakonova
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2020
Materias:	logistics logistics system logistics organizations management accounting management decisions information information system business process Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/6da30cc3b39d4a4d90ed126c03f9d0bc
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spelling	oai:doaj.org-article:6da30cc3b39d4a4d90ed126c03f9d0bc2021-12-03T07:43:31ZROLE OF MANAGEMENT ACCOUNTING IN THE ACTIVITIES OF LOGISTICS ORGANIZATIONS1816-42772686-841510.26425/1816-4277-2020-3-89-93https://doaj.org/article/6da30cc3b39d4a4d90ed126c03f9d0bc2020-05-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2136https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The role of management accounting in the activities of logistics organizations has been considered. Some approaches to understanding the logistics system, explained by the multidimensional nature of this concept, have been adduced. The elements of the logistics system, which, depending on the location in the system, perform certain functions, have been highlighted. The interaction of factors contributing to the achievement of competitive advantages of the logistics system has been substantiated. The main goal of management accounting – to provide managers with the data they need to make timely management decisions has been revealed. The main tasks, that are solved using the management accounting system, have been enumerated. It has been concluded that a well-structured management accounting should take into account all cash flows (cash and non-cash), allowing you to visually assess the profitability of the business as a whole, as well as each project separately.E. Yu. KnyazevaO. S. DyakonovaPublishing House of the State University of Managementarticlelogisticslogistics systemlogistics organizationsmanagement accountingmanagement decisionsinformationinformation systembusiness processSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 3, Pp 89-93 (2020)
institution	DOAJ
collection	DOAJ
language	RU
topic	logistics logistics system logistics organizations management accounting management decisions information information system business process Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	logistics logistics system logistics organizations management accounting management decisions information information system business process Sociology (General) HM401-1281 Economics as a science HB71-74 E. Yu. Knyazeva O. S. Dyakonova ROLE OF MANAGEMENT ACCOUNTING IN THE ACTIVITIES OF LOGISTICS ORGANIZATIONS
description	The role of management accounting in the activities of logistics organizations has been considered. Some approaches to understanding the logistics system, explained by the multidimensional nature of this concept, have been adduced. The elements of the logistics system, which, depending on the location in the system, perform certain functions, have been highlighted. The interaction of factors contributing to the achievement of competitive advantages of the logistics system has been substantiated. The main goal of management accounting – to provide managers with the data they need to make timely management decisions has been revealed. The main tasks, that are solved using the management accounting system, have been enumerated. It has been concluded that a well-structured management accounting should take into account all cash flows (cash and non-cash), allowing you to visually assess the profitability of the business as a whole, as well as each project separately.
format	article
author	E. Yu. Knyazeva O. S. Dyakonova
author_facet	E. Yu. Knyazeva O. S. Dyakonova
author_sort	E. Yu. Knyazeva
title	ROLE OF MANAGEMENT ACCOUNTING IN THE ACTIVITIES OF LOGISTICS ORGANIZATIONS
title_short	ROLE OF MANAGEMENT ACCOUNTING IN THE ACTIVITIES OF LOGISTICS ORGANIZATIONS
title_full	ROLE OF MANAGEMENT ACCOUNTING IN THE ACTIVITIES OF LOGISTICS ORGANIZATIONS
title_fullStr	ROLE OF MANAGEMENT ACCOUNTING IN THE ACTIVITIES OF LOGISTICS ORGANIZATIONS
title_full_unstemmed	ROLE OF MANAGEMENT ACCOUNTING IN THE ACTIVITIES OF LOGISTICS ORGANIZATIONS
title_sort	role of management accounting in the activities of logistics organizations
publisher	Publishing House of the State University of Management
publishDate	2020
url	https://doaj.org/article/6da30cc3b39d4a4d90ed126c03f9d0bc
work_keys_str_mv	AT eyuknyazeva roleofmanagementaccountingintheactivitiesoflogisticsorganizations AT osdyakonova roleofmanagementaccountingintheactivitiesoflogisticsorganizations
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ROLE OF MANAGEMENT ACCOUNTING IN THE ACTIVITIES OF LOGISTICS ORGANIZATIONS

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