Methodical aspects of formation and evaluation of logistics costs of inventories

Authors

V. I. Mileta
Kuban State University, Russian Federation

Abstract

The article examines the conceptual essence and the structure of logistics costs of content inventories. Authors made a discussion about the methodological tools of their formation and evaluation procedure

Keywords

accounting theory, accounting history, double entry, Edmond Degrange, Degrange’s rule, Luca Pacioli, Pacioli – Degrange rule

Author Info

V. I. Mileta

Ph.D. in Economics Sciences, Associate Professor, Department of International Economics and Management at Kuban State University

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Article Details

Issue

2017 · No. 2 (46)

Section

Logistics

Publication History

Published 2017-06-09

How to Cite

[1]
Mileta V.I. Methodical aspects of formation and evaluation of logistics costs of inventories // Economics: Theory and Practice. 2017. No 2 (46). С. 103–107. URL: https://etip.kubsu.ru/article/view/357

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Copyright (c) 2025 V. I. Mileta

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