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  Citation Number 4
 Views 33
 Downloands 6
LOJİSTİK MALİYETLER VE LOJİSTİK PERFORMANSIN, FİRMA VE İHRACAT PERFORMANSINA ETKİSİNİN ANALİZİ
2021
Journal:  
Muhasebe ve Vergi Uygulamaları Dergisi
Author:  
Abstract:

Firmaların, hızlı ve sorunsuz bir şekilde hammaddenin elde edilişinden nihai tüketiciye ulaşana kadar ki süreçte lojistik performanslarını, lojistik faaliyetlerden doğan lojistik maliyetlerini etkin bir şekilde yönetmesi gerekmektedir. Ayrıca piyasada başarılı olmak ve rekabet etmek isteyen firmaların, firma performanslarının ve ihracat performanslarının da yüksek olması önemlidir. Böylece maliyetlerin de etkisiyle bu üç performans kriteri yüksek olan firmaların, dış pazarda daha başarılı olacağı muhtemeldir. Çalışmada firmaların lojistik performanslarını ve lojistik maliyetlerini (depolama, nakliye, sipariş işleme, stok bulundurma, elleçleme, müşteri hizmetleri maliyeti vd.) etkin yönettiklerinde, hem iç piyasada hem de dış piyasada, firma performansını ve ihracat performansını nasıl etkilediği incelenmiştir. Bu kapsamda Türkiye İhracatçılar Meclisi’nin (TİM) 2019 yılında açıklamış olduğu ilk 1000 ihracatçı firma araştırma raporunda yer alan çelik, elektrik elektronik, hazır giyim ve konfeksiyon sektörlerinde faaliyette bulunan 240 firmaya online anket uygulanmıştır. Çalışmada yapılan yol analizi sonuçlarına göre lojistik performansın finansal olmayan performans üzerindeki değişimin yaklaşık yüzde 30’unu, lojistik performansın finansal performans üzerindeki değişimin yüzde 5,5’ini, lojistik performansın ihracat performansı üzerindeki değişimin yüzde 7,3’ünü, lojistik maliyetlerin ise lojistik performans üzerindeki değişimin yaklaşık yüzde 10’unu açıkladığı tespit edilmiştir.

Keywords:

Analysis of the impact of logistic quality and logistic performance on the company and export performance
2021
Author:  
Abstract:

Companies need to effectively manage their logistics performance, logistics costs resulting from logistics activities, from rapidly and easily obtaining the raw material to the final consumer. It is also important that companies that want to succeed and compete in the market, the company’s performance and export performance are also high. Thus, with the impact of the costs, these three high performance criteria companies are likely to be more successful in the external market. In the study, the logistics performance of companies and the logistics costs (deposit, shipping, order processing, stock holding, handling, customer service costs, etc. When they effectively manage, both in the internal and external market, it has been studied how it affects the company’s performance and export performance. In this context, the first 1000 exporters company research report, which the Turkish Exporters Council (TIM) announced in 2019, included in the 240 companies operating in the steel, electrical electronics, ready clothing and clothing sectors, has been implemented online survey. According to the road analysis results, logistics performance revealed about 30 percent of the change over non-financial performance, logistics performance revealed about 5.5 percent of the change over financial performance, logistics performance revealed about 7.3 percent of the change over export performance, and logistics costs revealed about 10 percent of the change over logistics performance.

Keywords:

Analysis Of The Effects Of Logistics Costs and Logistics Performance On Firm and Export Performance
2021
Author:  
Abstract:

Companies must effectively manage their logistics performance and the costs arising from logistics activities in the process from obtaining the raw material quickly and smoothly to its reaching the final consumer. In addition, it is important that companies that want to be successful and compete in the market have high company performance and export performance. Thus, with the effect of costs, it is likely that companies with high performance in terms of these three criteria will be more successful in the foreign market. In the present study, it was examined how companies' logistics performance and logistics costs (storage, transportation, order processing, stock keeping, handling, customer service costs, etc.), when managed effectively, affect company performance and export performance in both the domestic and foreign markets. In this context, an online questionnaire was applied to 240 companies operating in the steel, electrical electronics, and ready-made clothing and apparel sectors that were included in the first 1000 exporting companies research report announced by Turkey's Exporters Assembly in 2019. According to the results of the road analysis in the study, logistics performance accounted for 30 percent of the change in non-financial performance, 5.5 percent of the change in financial performance, and 7.3 percent of the change in export performance, and logistics costs explained about 10 percent of the change in logistics performance.

Keywords:

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Muhasebe ve Vergi Uygulamaları Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Ulusal

Metrics
Article : 441
Cite : 1.680
2023 Impact : 0.379
Muhasebe ve Vergi Uygulamaları Dergisi