Lojistik Maliyet Yönetimi : Lojistik Maliyetler ve Lojistik Maliyet Muhasebesi

Abstract

Logistics is the operation of managing the transporting and storing of products and information. A successful logistics operation decreases the costs, accelerates the businesses and increases the customer satisfaction. Gaining the logistics activities from an external company is preferred mainly because this strategy helps manufacturing companies to focus on the main businesses, decrease costs and satisfy customers. Logistics costs incurred after logistics activities came up in all business departments especially marketing, sales and distribution, management, production and supply. Global competition environment forces businesses to decrease costs and therefore, gain competitive advantage. Based on the logistics cost management and accounting, logistics costs are observed and analyzed to make logistics decisions