%0 Journal Article
%T LOGISTICS COSTS AND ACCOUNTING RECORDS
%A Cuma ERCAN
%J -
%D 2018
%X With the globalization process, the share of logistics costs in total operating costs is increasing. Despite this importance of logistics costs, it is not monitored in detail by many companies. The more accurate the logistics costs can be calculated and managed, the lower the costs and efficiency increases. This situation revealed the need to meet the information needs related to costs and to provide this information from within a system. It is possible to meet the cost information required by the enterprises with an effective accounting information system. In order to be able to analyze logistics costs and to use them in some decisions, these costs should be classified and monitored using appropriate accounts. In this context, logistics costs can be accounted for using separate accounts in the general accounting context, and can also be recognized within the scope of managerial accounting in order to generate information for the enterprise at the same time. In this study, the application of the logistics costs in the scope of Uniform Accounting Plan (THP) will be explained and application examples will be given
%K Lojistik
%K Lojistik Maliyetler
%K Muhasebe
%U http://dergipark.org.tr/utead/issue/42513/511564