Kuznetsov L.A.Lipetsk branch of Russian Presidential Academy of National Economy and Public Administration, Lipetsk, Lipetsk region, Russian Federation Kuznetsov.leonid48@gmail.com
The article considers a formal analytical model of accounting logistics. The abstract basis of it is a vector space model, the background of which is formed by the system of accounts. The author describes a structure of funds in the accounts of an organization with a system of equations, which are turnovers and balances of accounts. The model is a formal basis for developing management systems by an organization. Any analogues of the model and methodology of accounting logistics have not been detected in publications.
Keywords: card of accounts, instruction, logistics, flow of funds, material flow, vector space, linear equations, analytical accounting, mathematical model, accounting, optimal, planning
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