Accounting of logistics activities within the framework of Accounting System Application General Notification

Effectiveness of logistics sector had decreased with developing technology in an increasingly competitive environment. Logistics process started with supplying of raw material or material, has evaluated as a system entegrated with activities like as delivery, storage, packaging, production planning, sales forecast, order processing, customer service, handling, stock management, customer. Main goal of this work is to explain logistics activities according to accounting systematic within the framework of Accounting System Application General Notification (MSUGT) by giving information about logistics activities in logistics companies. In this work, sample account plan to use logistics companies was created and important aspects of logistics accounting and activities were handled and samples about these stuations concerning applications in logistics companies were included.