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Lojistik işletmeleri, sektörlere sunduğu lojistik hizmet faaliyetleri ile maliyet avantajı ve müşteri memnuniyeti sağlamaktadır. Lojistik işletmelerinin finansal durum tablolarında, ulaştırma (taşıma) ve depolama gibi önemli iki ana faaliyetin yerine getirilmesi için gerekli olan sabit varlıklar ile ambalajlama, etiketleme, istifleme, bilgi iletimi gibi faaliyetler için ise çalışma sermayesi ve işçilik faaliyetleri önemli yer tutmaktadır. Lojistik işletmelerinde gerçek maliyet bilgilerinin izlenmesi önem arz etmektedir. Bu çalışma, ulaştırma ve depolama lojistik faaliyetlerine yönelik hizmet sunan bir lojistik işletmesinin maliyet kalemlerinin hem zaman etkenli faaliyet tabanlı maliyet saptama hem de faaliyet tabanlı maliyet saptama yaklaşımlarının uygulanmasından elde edilen sonuçların karşılaştırılmasından oluşmaktadır.
Logistics companies provide cost advantage and customer satisfaction with the logistics service activities it provides to the sectors. In the financial statements of logistics companies, working capital and labor activities are important for fixed assets which are necessary for carrying out two main activities such as transportation and storage for activities such as packaging, labelling, stacking, information transmission. It is important to monitor accurate cost information in logistics companies. This study consists of the comparison of the results obtained from the application of both time driven activity-based costing and activity-based costing approaches to the cost items of a logistics company providing services for transportation and storage logistics activities.
Logistics companies provide cost advantage and customer satisfaction with the logistics service activities it provides to the sectors. In the financial statements of logistics companies, working capital and labor activities are important for fixed assets which are necessary for carrying out two main activities such as transportation and storage for activities such as packaging, labeling, stacking, information transmission. It is important to monitor accurate cost information in logistics companies. This study consists of the comparison of the results obtained from the application of both time driven activity-based costing and activity-based costing approaches to the cost items of a logistics company providing services for transportation and storage logistics activities.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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