ACCOUNTING OF LOGISTICS COSTS BY WAREHOUSING STAGES IN TERMS OF POSITIONING THE WAREHOUSE AS A RESPONSIBILITY CENTER

The article investigates the relationship between the concepts of «responsibility center» and «cost cen- ter». The enterprise warehouse is defined as the center of responsibility and center of costs. The necessity of sep- arate positioning and accounting of warehouse expenses is substantiated. The classification and improvement of the accounting method of logistics costs by the warehousing stages at the enterprises was carried out. The algo- rithm of accounting information of the warehouse management system to ensure the permanent operation of warehouses and minimize logistics costs is presented