Ekonomiczne Problemy Usług (Jan 2015)
Logistics costs and balanced scorecard in business management
Abstract
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.
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