A Cost Typology for the Logistics and Supplying Activities of Enterprises

The article is aimed at systematization and development of a cost typology for the logistics and supplying activities of enterprises, as well as providing the substantive characteristics of each type of such costs. It has been substantiated that understanding varieties of costs of the logistics and supplying activities of enterprises provides the possibility of more efficient control of these costs, careful calculation of self-cost of production, formation of various key indicators of efficiency of management of such costs, identification of alternatives in the sphere of logistics and supplying operations, etc. The cost typology for the logistics and supplying activities of enterprises, provided in the article, differs from others in that the typology attributes are allocated from the position of the possibility for clear allocation and consideration of each kind of such costs (by means of the bookkeeping and managerial accounting). The provided generalized typology of kinds of costs of enterprises in terms of their logistics and supplying activities is stipulated not only by the need for more accurate management of these, but also by the possibility of their detailed analyzing as well as diagnosing with purpose of an optimization. Prospects for further research in this direction will be improving the instrumentarium of both the bookkeeping and managerial cost accounting of the logistics and supplying activities.