Özet:

In today’s advances in the economy, technology, communication and transportation field, enable to supply the products and sell their products from all over the world for businesses. This situation can be defined logistic activities, has changed carrying, storing, handling, passing of an order, information management, stock management, packaging and casing activities quality and quantities. Businesses realize that providing a competitive advantage and increasing in the level of customer satisfaction with the effective management of these activities. But these developments have significantly increased the share of logistic costs in the business costs. These developments’ arising from the increase in logistic costs influenced and continues to impress financial performance of the business. Because of the logistic costs, have a significant share in the total business costs and directly affect the financial performance, businesses reduce these costs have led to research inside and outside accounting methods. In this context, businesses today have developed many strategies to reduce logistics costs. Universities did not stay indifferent to these developments in the commercial life and recently opened associate degree, bachelor degree and MA programs on the management of logistics. There is not sufficient number and variety of courses in universities in programs related to the logistic of observations and also programs in the accounting-related courses are less than the total course credits. In summary, the logistics costs and the elements of logistics costs have been revealed. Control and management of logistics costs in the outside and inside accounting methods used are explained. In addition, the logistics related to the vocational high school, senior high school and faculties of education are given information about the accounting education and expectations were that accounting education

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