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Logistics Costs Identification In Sme In Poland

Author

Listed:
  • BEATA ŒLUSARCZYK

    (Czestochowa University of Technology)

  • SEBASTIAN KOT

    (Czestochowa University of Technology)

Abstract

Identification and analysis of logistics costs in enterprises causes significant problems for small and medium-sized enterprises, especially due to adopted method of economic actions recording. In this paper the authors present the implemented methodology and the results of research on the size and structure of logistics costs in small and medium enterprises in relation to the firm generated revenue. Results of analyzes have been compared to results of research in other countries. Then authors point on the methods of logistics costs accounting in the surveyed companies.

Suggested Citation

  • Beata Œlusarczyk & Sebastian Kot, 2013. "Logistics Costs Identification In Sme In Poland," Advanced Logistic systems, University of Miskolc, Department of Material Handling and Logistics, vol. 7(1), pages 91-96, December.
    • Handle: RePEc:pcz:alspcz:v:7:y:2013:i:1:p:91-96
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    References listed on IDEAS

    as
    1. Karri Rantasila & Lauri Ojala, 2012. "Measurement of National-Level Logistics Costs and Performance," International Transport Forum Discussion Papers 2012/4, OECD Publishing.
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    Cited by:

    1. Wang Bo & Dmytro Bugayko & Maria Grigorak, 2018. "Assessment of the national economy through the application of logistics costs," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 51-67,68-82.

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