Logistics costs and balanced scorecard in business management

Ekonomiczne Problemy Usług

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