System wskaźników w controllingu logistyki
The ratio system in logistics controlling

Summary/Abstract: Measuring the efficiency of economic activities by means of ratios has usually been considered in the context of the entire enterprise. Indicators are mostly used in the analysis of financial statements and in financial reports preparation. Another area of application of ratio analysis is in the controlling departments, where controllers calculate selected indicators, mainly those that are cost-related, for current analysis of business operations. Currently, the overall measurement of the enterprise is insufficient. First of all, it should examine the specific areas or processes occurring in the enterprise, including the logistics area. Logistics may be a function of activity, but also the main activity of a business unit. Thanks to the use of logistic processes and their improvement, the company can increase its market value. Therefore, a new area has appeared in busi-ness practice that is referred to as logistics controlling. Its instruments, including ratio analysis, are used to optimize logistics costs and performance and to support the process of logistics management, serving thus the entire company. The article presents selected individual indicators used in logistics, particularly in the area of purchasing and distribution. In addition, the author presents examples of ratio systems in logistics and discusses ratio analysis in the context of the supply chain.

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