LOGISTICS COSTS MEASUREMENT AT ENTERPRISES
LOGISTICS COSTS MEASUREMENT AT ENTERPRISES
Author(s): Beata ŚlusarczykSubject(s): Economy
Published by: Institute of Society Transformation
Keywords: logistics costs; logistics costs recording; logistics costs measurement
Summary/Abstract: Rapid development of logistics and extending scope of activities associated with managing logistic processes result in the rise in demand for deepened analysis of logistics costs. Unfortunately, universally used systems of the bill of costs do not deliver all necessary information, because they are not adapted for explaining structural and dynamic aspects of managing logistic activity. Basing at literature and empirical studies, the author has collected and organized the main problems with logistics activities cost accounting in the company and made a critical evaluation of methods to measure the logistics costs.
Journal: Економічний часопис - ХХІ
- Issue Year: 2014
- Issue No: 11-12
- Page Range: 97-100
- Page Count: 4
- Language: English