Lojistik Hizmet Şirketlerinde Lojistik Faaliyetlerin Maliyetlendirilmesi: Bir Vaka Analizi ve Model Önerisi

Abstract

Logistics has become an important factor affecting the competitiveness of enterprises. The fact that logistics involves purchasing, supplying, production and distribution processes leads to many different cost elements. This draws attention to the need for managers to make proper decisions with reliable data so that logistics operations can be carried out more efficiently in terms of performance and cost. This study aims to reveal how logistics costs are integrated into production costs in current applications. Also this study focuses on improving costing methods for logistics companies-port companies in particular-. In order to achieve this goal, a case study including the logistics costs of a port company was conducted. In addition to the case study, a new cost distribution model proposed. The results of the study indicate that the integration of the costs related to the logistics activities to the production costs will provide many competitive advantages.