Abstract:

Nowadays we can observe very dynamic changes in business units. They cause a rapid increase in the demand for decision makers on the most up-to-date and current information about the situation of the business unit. Managers need quick access to relevant information that is necessary for efficient and effective management of the business unit. The basis for the functioning of the organization is to have appropriate information that allows the implementation of various management processes. Information is a type of company resource that allows increasing the knowledge inside the organization, regarding the individual and the environment [Kisielnicki, 2013, p.19]. Information is the basic element of business management and the decision-making process. A dynamically growing company needs cost information, thanks to which it will be able to make the right decisions. The logistic costs accounting enables to define those areas of activities within the organization in which logistic costs constitute high values ​​and stimulates managers to search for new logistic solutions that would allow reducing these costs.