Özet:

As a result of globalization and the transformation of information technologies, as in all sectors, the logistics sector is expected to carry out the logistics activities in the right way, in the right amount, in the right time and at the most affordable cost. In the process of carrying out the logistics activities that are extremely comprehensive and detailed, also suffer a very serious logistics cost. The efficient execution of these logistics activities and the correct calculation of the cost to the enterprise are of great importance for the enterprises to ensure the efficient cost reduction. At this point, modern cost methods can be used together in the calculation and optimization of logistics costs. There is no study in Turkish literature in which four different contemporary cost methods on logistics costs are used as integrated. The study with the contemporary cost methods has been revealed by the case analysis method as a result of the integration of target cost, value analysis, kaizen cost and limitation theory of how logistics costs will be reduced. With business managers and people working in the logistics activities face-to-face, a model was created after all the logistics processes were monitored by the researcher. A survey was also implemented to all employees (internal customers) related to logistics activities in the framework of value analysis to evaluate logistics activities. With the model presented in this research, the overall amount of cost discount in the logistics costs of the company was calculated as 160.555,13 TL, the value analysis was carried out in the framework of the survey and the importance of the activities were determined. It was then determined with the kaizen cost which logistics sub-activity costs should be reduced and the limitation theory used to determine and eliminate the capacity limit that the enterprise has in the packaging activity and the effectiveness of the logistics costs was provided.

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