Analysis of a company’s activity in terms of distribution costs

• Autorzy: Chłąd Monika

Identyfikatory

DOI

10.29119/1641-3466.2022.158.9

• Języki publikacji: EN

Abstrakty

EN

Aim: Running a business is correlated with incurring costs. These are related to the management of resources in enterprises, which is why they must be constantly analysed and controlled. Based on cost information, certain management decisions are made. The aim of the article is to present basic issues concerning the functioning of distribution costs in an enterprise. Design/methodology/approach: An analysis of a company's activities in terms of distribution costs was conducted. In addition, the article defines the logistical indicators and measures of an enterprise and presents expenses incurred for training in specific years. Determinations: The article presents the allocation of primary distribution costs, which are divided into storage costs, transport costs, inventory maintenance costs, and administrative costs through conducting an interview in the enterprise. Originality/Value: The results of the study can be used in the company's strategic distribution decisions.

Słowa kluczowe

EN

distribution logistics; logistics costs; enterprise

PL

logistyka dystrybucji; koszty logistyki; przedsiębiorstwo

• Wydawca: Wydawnictwo Politechniki Śląskiej
• Czasopismo: Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
• Rocznik: 2022
• Tom: z. 158
• Strony: 137--145
• Opis fizyczny: Bibliogr. 12 poz.

Twórcy

autor

Chłąd Monika

• Częstochowa University of Technology, Faculty of Management, Department of Logistics

• https://orcid.org/0000-0002-9925-6000

Bibliografia

• 1. Bełch, P. (2015). Analysis of generic costs in the fuel sector. Scientific Papers of the Wrocław University of Economics, No. 398.
• 2. Bełch, P. (2016a). Metrics in controlling logistics of a company from the fuel sector. Scientific Papers of the Wrocław University of Economics, No. 440.
• 3. Ciesielski, M. (2006). Instruments of logistics management. Warsaw: PWE.
• 4. Fechner, I., Szyszka, G. (2006). Logistics in Poland. Poznań: Logistics Library.
• 5. Fertsch, M. (ed.) (2006). Basics of logistics. Poznań: Institute of Logistics and Warehousing.
• 6. Ficoń, K. (2019). Economic logistics. Logistics processes. Warsaw: BelStudio Publishing House.
• 7. Geyskens, I., Steenkamp, J-B.E.M., Kumar, N. (2006). Make, Buy, or Ally: A Transaction Cost Theory Meta-analysis. Academy of Management Journal, vol. 49.
• 8. Gołembska, E. (ed.) (2006). Basics of Logistics. Łódź: NWSK.
• 9. Müller, M., Aust, H. (2011). Transaction Costs Detailed: Single-industry Studies and Operationalization. Industrial Management & Data Systems vol. 111, no. 8.
• 10. Ślusarczyk, B. (ed.) (2011). Basics of enterprise logistics costs. Częstochowa: Faculty of Management of the Częstochowa University of Technology.
• 11. Szydzielko, Ł. (2014). Accounting policy in a process-focused company - selected issues. Scientific Papers of the Wrocław University of Economic, No. 344.
• 12. Twaróg, J. (2003). Logistics metrics and indicators. Poznań: Institute of Logistics and Warehousing.

Uwagi

PL

Opracowanie rekordu ze środków MEiN, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2022-2023).