Logistics costs measurement at enterprises

Economic Annals-ХХI: Volume 146, Issue 11-12, Pages: 97-100

Citation information:
Ślusarczyk, B. (2014). Logistics costs measurement at enterprises. Economic Annals-XXI, 11-12, 97-100. https://ea21journal.world/index.php/ea-v146-24/

Beata Slusarczyk
PhD (Economics),
Professor,
Czestochowa University of Technology
19B Armii Krajowej Str., Czestochowa, 42-200, Poland
jagoda@zim.pcz.czest.pl

Logistics costs measurement at enterprises

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.

Keywords: Logistics Costs; Logistics Costs Recording; Logistics Costs Measurement

JEL Classification: M20; M41

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Received 05.10.2014