The aim of this study is to identify similarities between the accounting information
system and the logistics system of an individual economic entity. The background for this type
of analysis is provided by the characteristics and the role of the individual information
company where the key role regarding the economic information is played by accounting. The
presentation of the main characteristics and functions of accounting as well as the definition of
the notion and the characteristics of logistics will be followed by the answer to the question
about the possibility of using the accounting tools for a more effective management of the
logistic processes within the company.
The present study is theoretical and the main research method used for the preparation
hereof was a critical analysis of the secondary sources (volume forms and articles) and the
primary sources (balance law acts) regarding the theory of information systems, accounting
and logistics. The accounting system and the system governing a company's logistics are
characterized by certain common features. They primarily include a similar sequence (stages)
of the logistical processes and their interdisciplinary and systemic character.
Therefore, there are strong connections between both these systems. This primarily
refers to accounting and particularly the management accounting which show a huge potential
and the capacity to support the decision-making processes in logistics. The said potentials
apply particularly to the adaptation for the needs of the logistics with respect to cost
accounting, budgeting and some financial accounting tools (charts of accounts, inventory,
financial reporting). The present study was intended to indicate the directions of looking for
the possibilities to use accounting tools in order to support logistical processes.