The article presents a formal analytical model of accounting logistics. Abstract basis is the vector space model which is the system of accounts forms a basis. The author describes the structure of funds in the organization accounts by the system of equations, which are turnovers and balances of accounts. The model is a formal basis for developing management systems organization. The author proves that analogues models and methodology of accounting logistics are not 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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