DEFINITION PROBLEMS OF LOGISTICAL COSTS' ECONOMIC ESSENCE AS AN OBJECT OF ACCOUNTING

The absence of unification in understanding of the concept of logistical costs and the absence of exact definition of logistical costs in the terms which did not belong to the logistics theory are revealed in our research. As a result we offer to consider logistical costs as the costs on the used labor, material, financial and informational resources connected with the realization of logistical operations and functions. Author learnt different scientific concepts, which discover logistical costs essence. In authorial opinion, these expenses should provide transformation of material assets inside the enterprise and between enterprises, as well as the stocks maintenance.