Logistics costs and balanced scorecard in business management
Logistics costs and balanced scorecard in business management
Author(s): Beata Sadowska, Adam LulekSubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: costs; the company; management; cost accounting; SKW
Summary/Abstract: Tasks performed in the logistic system require a cost. Strict cost association to logisticssystems allows them to be distinguished from the overall costs of the company. Logisticscosts reflect the consumption of resources owned by the enterprise due to the planning,implementation and control associated with the movement of goods. The costs mustbe managed, accounted and controlled.The purpose of this paper is to show the possibility of using the logistics costing formanaging the enterprise and reducing costs and to providing some tools that can be usedin this area.
Journal: Ekonomiczne Problemy Usług
- Issue Year: 2015
- Issue No: 120
- Page Range: 91-104
- Page Count: 14
- Language: English