Logistics costs and balanced scorecard in business management

Autor: Beata Sadowska, Adam Lulek
Jazyk: English<br />Polish
Rok vydání: 2015
Předmět:
Zdroj: Ekonomiczne Problemy Usług, Vol 120 (2015)
Druh dokumentu: article
ISSN: 1896-382X
2353-2866
DOI: 10.18276/epu.2015.120-07
Popis: 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.
Databáze: Directory of Open Access Journals