Calculation of Logistics Costs in Context of Logistics Controlling

Abstract

Controlling can be understood as a control method for increasing the efficiency of the system through continuous and systematic comparison of the facts and the planned state, identifying the relative offsets, evaluation and search for causes, proposing measures to remedy the identified deviations or update plans. Logistics controlling is closely related to logistics costs, which are accompanied by logistics activities. Logistics costs are an important indicator for measuring the effectiveness of the company. The article deals with cross-section of world literature calculation of logistics costs in the context of logistics controlling. Text is focused not only on the calculation of logistics costs but also on logistics plans and budgets, internal accounting system of indicators of logistics and reporting. The article is based on a search of English, Czech, Polish and Slovak monographs on logistics and costing, articles from the Web of Science database and Scopus database related to calculation of logistics costs in the context of logistics controlling and other sources.