Logistik-Controlling zwischen Wunsch und Wirklichkeit – Warum es ein selbstverständlich erscheinendes Konzept so schwer hat, sich durchzusetzen

Weber, Jürgen

doi:10.1007/978-3-8349-6515-8_21

Cited by 1 publication

(1 citation statement)

References 8 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…It should be noted that the literature, particularly the German literature, focuses on the nature and role of socalled logistics controlling that reflects the use of selected instruments in logistics. The concept is often presented with reference to logistics enterprises (e.g., Gleich et al, 2014;Weber, 2010;Thomsen, 2008;Czenskowsky et al, 2007;Blum, 2006;Kaminski, 2002;Männel, 1993 andReich mann, 1993).…”

Section: Mbace 13mentioning

confidence: 99%

Indicators as an Instrument of Measurement in Management Accounting in Logistics Enterprises in Poland

Dobroszek

Szychta

2015

MBA.CE

View full text Add to dashboard Cite

Purpose: The purpose of this study was to present the extent to which indicators applied by logistics providers in Poland measure logisticsrelated processes and performance in the context of imple menting the concept of management accounting in the enterprises that were researched. Methodology:The research methods used by the authors included a literature review of mainly German and Polish publications and survey research conducted in 2011-2013 among logistics enterprises in Poland. This study served as the basis for verifying four hypotheses and formulating conclusions. Findings:The main results of this study showed that management accounting systems are imple mented in about half of then logistics providers in Poland covered by the survey. 75% of all enter prises conducted indicator analysis to evaluate logistics processes, costs and performance, and 90% of the indicators used by these enterprises were of a financial nature. Research limitations:The main limitation of the research was associated with conducting the survey. The low return rate of completed questionnaires did not allow for a detailed analysis of the under taken subject to be conducted. Moreover, the research results cannot be generalized to all logistics companies in Poland. Originality:The study was the first review of the application of indicators in logistics companies in Poland in relation to the implementation of the management accounting concept. The study provides knowledge about how Polish logistics enterprises use indicators as an important manage ment accounting instrument.

show abstract

Section: Mbace 13mentioning

confidence: 99%