The article considers formal analytical model of accounting logistics. Abstract basis is the vector space model. The system of accounts forms is a basis of the vector space. The author describes the structure of funds in the accounts of the organization by the system of equations, which are turnovers and balances of accounts. The model is a formal basis for developing management systems organization. Analogues models and methodology of accounting logistics are not found in literature.
Keywords: chart of accounts, instruction, logistics, flow of funds, material flow, vector space, linear equations, analytical accounting, mathematical model, accounting logistics, optimal, planning
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