期刊论文详细信息
Ekonomiczne Problemy Usług | |
Logistics costs and balanced scorecard in business management | |
Beata Sadowska1  Adam Lulek1  | |
[1] Uniwersytet Szczeciński; | |
关键词: costs; the company; management; cost accounting; SKW; | |
DOI : 10.18276/epu.2015.120-07 | |
来源: DOAJ |
【 摘 要 】
Tasks performed in the logistic system require a cost. Strict cost association to logistics systems allows them to be distinguished from the overall costs of the company. Logistics costs reflect the consumption of resources owned by the enterprise due to the planning, implementation and control associated with the movement of goods. The costs must be managed, accounted and controlled.The purpose of this paper is to show the possibility of using the logistics costing for managing the enterprise and reducing costs and to providing some tools that can be used in this area.
【 授权许可】
Unknown