7485724653

88 Małgorzata Kamieniecka

THE POSSIBILITIES TO USE THE TOOLS OF FINANCIAL ACCOUNTING IN LOGISTICS

Summary: The purpose of this paper is to answer tlie ąuestion about the possibility to use the tools of financial accounting for the effective management of logistics processes in the enterprise.There was discussed the role of such financial accounting tools as: systematic cost accounting, chart of accounts, inventoiy and financial statements. The article mentions the most importanl resulls of the research (on the use of accounting in logistics) conducted by other researchers.

Keywords: cost accounting, chart of accounts, financial statement, inventoiy, logistics.