Ekonomiczne Problemy Usług

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Ekonomiczne Problemy Usług


ISSN: 1896-382X     eISSN: 2353-2866    OAI    DOI: 10.18276/epu.2015.120-07
CC BY-SA   Open Access   DOAJ

Issue archive / nr 120 2015
Logistics costs and balanced scorecard in business management

Authors: Beata Sadowska
Uniwersytet Szczeciński

Adam Lulek
Uniwersytet Szczeciński
Keywords: costs the company management cost accounting SKW
Data publikacji całości:2015
Page range:14 (91-104)
Cited-by (Crossref) ?:

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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