Cost management and accounting transactions of the freight villages' operatings within TMS/TFRS

In recent years, an ever increasing impact of globalization, intense competition in the domestic and international markets has occurred. With improving technology and developments in transport systems for businesses has brought the whole world into a market. Thus, the importance of logistics activities increased significantly. To reduce the cost of logistics activities and given to the city free of adverse effects to the establishment of the logistics park was planned and implemented. In this context, this study is extremely important goals of the logistics park in an accounting period accounting of its activities was investigated. IAS / IFRS financial transactions that may occur in the villages under the logistics accounting procedures were performed in the framework. Keywords 1. Logistics 2. Freight Villages 3. Cost Management