Abstract
Logistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus/Kotzab 2004; Weber 2002).
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Notes
- 1.
Here and in the following € represents the monetary unit [MU] which could as well be $, £, or another currency unit.
- 2.
One has to be aware that the word “performance” has a threefold meaning: 1. the process of the generation of products or the execution of an operation, 2. the results of this process, 3. the rate in which the results are generated.
- 3.
This differentiation of storing is well known by most warehousing specialists but unknown to or neglected by many economists, theorists, consultants and managers.
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Gudehus, T., Kotzab, H. (2012). Logistic Costs and Controlling. In: Comprehensive Logistics. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-24367-7_6
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DOI: https://doi.org/10.1007/978-3-642-24367-7_6
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