The Essence of Logistic Costs in Retail Trade in the Light of Such Terms as ‘Costs’, ‘Outlays’, ‘Expenses’

Retail trade is a developing industry of economy, whose historic roots go to ancient times. Today’s passing through dynamic development keeps on competing for customers. chains use marketing research manage sales. It should be noted that purchase goods influenced not only by demand and supply but also price policy. The retail product has several extra values in the process its shaping. To cut order raise buying capacity an economic problem chain retailers. Price policy affected such category as logistic costs. On one hand, it obvious what costs mean: they are connected with delivery, storage, pre-sale preparation, etc. other there misunderstanding notions ‘costs’, ‘outlays’ ‘expenses’. This article deals ‘logistic costs’, managerial solutions field logistics very important, where adequate interpretation find their place accounting organization significant aspect. present relies upon normative regulation trade, taxation, well approaches cost classification respect chains. Accounting monitoring them necessary successful functioning chains, which can foster sustainable stock movement field.