Background: Stocks of raw materials and finished products are found in all units of logistics systems and require significant financial means of management. For this reason, scientifically justified approaches to stock management and cost minimisation must be explored. Despite the existence of...

Financial flow could be considered as the most important factor that performs a number of indispensable functions on provision, co-ordination and accounting of movement of resources in the logistical process. Moreover, financial parameters allow determination of economic viability of an...