The formation of post-industrial trends in the domestic economy and the intensification of competition in the market involve a change in the target orientation of economic entities. An indicator of the viability and efficiency of the latter is the stability and dynamism of their management system, which must take into account the logistical component of the management of each enterprise, firm or company [1-3]. The issue of accounting for logistics costs (LV) is an important issue for all areas of social production [2]. The solution to this problem is possible only with the appropriate level of organization of accounting systems in enterprises [6].

Presenting main material. Using the results of our own research [3-5], we can state that one of the effective ways to modernize accounting systems in enterprises is the introduction of a system of registration, analysis and control of logistics costs (SRAKLV), which should operate independently but within the overall cost management system. LV are formed during the implementation of all logistics activities in the supply of material and technical resources to the enterprise, production and distribution and marketing, return of sold products, disposal and destruction of waste. This requires a systematic approach to the organization of enterprises SRAKLV, which in the future should become the basis for decisions on effective management and significant reduction of production costs [3-5]. According to the author, the organization at the production enterprises SRAKLV will be effective provided that there are two types of centers, namely: centers of concentration of costs (CZLV) and centers of responsibility for them (CVLV).

According to the author, at the production enterprises it is expedient to create CZLV in relation to the phases of movement of material flows, and points - to the logistics functions that implement within these processes, the relevant logistics departments or individual performers. The number of centers and points of concentration of LV is determined by the scale of logistics activities of each individual enterprise.

The process of organizing CVLV, according to the author, also requires specification and clarification. The centers of responsibility for LV in enterprises should be formed in accordance with the selected centers and points of concentration of these costs, ie at two levels.

At the first level it is necessary to create in accordance with the existing phases of movement of material flows centers of responsibility, and at the second - points of responsibility for LV, formed as a result of functional types of logistics activities. Thus, in the role of centers of responsibility for LV, according to the author, the production enterprises should be considered departments of logistics, logistics of production, distribution and marketing of products, disposal and destruction of waste. In turn, the points of responsibility for LV should be the following units: procurement; warehousing; transport support; fulfillment of customer orders; logistics administration; registration, analysis and control of logistics costs; information support.

In conclusion, it should be noted that under all known limitations and circumstances, it is the centers of concentration of LV are still the basis for the organization of an effective system of their registration and accounting at industrial enterprises.