LOGISTICS OPERATIONS AND ANALYZING LOGISTICS COSTS IN THE ACCOUNTING PROCESS (LOJİSTİK FAALİYETLER VE MUHASEBE SÜRECİ İÇERİSİNDE LOJİSTİK MALİYET UNSURLARININ İNCELENMESİ)
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Abstract
In the global competition environment, one of the main components of competitiveness is the logistics activities. Logistics is the process of ensuring the flow and storage of all kinds of products, services and information flow in the supply chain from the starting point of the raw material to the endpoint where the product is consumed, ensuring the efficient and efficient flow and storage of the products. As a result of globalization, the costs of logistics activities have also increased due to changes in the quality and quantity of logistics activities. Global competition has forced businesses to cut costs, which has given them a competitive advantage. The purpose of this study is to explain the logistics costs and structure, and to provide explanatory information about the purpose of logistics cost management which is a cost reduction tool.
Küresel rekabet ortamında, işletmeler açısından rekabet edilebilirliğin temel bileşenlerinden bir tanesi de lojistik faaliyetlerdir. Lojistik, müşterilerin ihtiyaçlarını karşılamak üzere her türlü ürün, hizmet ve bilgi akışının, hammaddenin başlangıç noktasından, ürünün tüketildiği son noktaya kadar olan tedarik zinciri içindeki hareketinin, etkin ve verimli bir şekilde akış ve depolanmasının sağlanması, kontrol altına alınması ve planlanması sürecidir. Küreselleşmenin bir sonucu olarak lojistik faaliyetlerinin nitelik ve niceliğinde meydana gelen değişikliklere bağlı olarak lojistik faaliyetlerin maliyetleri de artmıştır. Küresel rekabet ortamı işletmeleri maliyetleri düşürmeye zorlamış bu da işletmelere rekabet avantajı kazandırmıştır. Bu çalışmanın amacı lojistik faaliyetler ve bu faaliyetlerin kapsamını açıklayarak, lojistik maliyet unsurları hakkında açıklayıcı bilgi vermektir.
Keywords
Abstract
In the global competition environment, one of the main components of competitiveness is the logistics activities. Logistics is the process of ensuring the flow and storage of all kinds of products, services and information flow in the supply chain from the starting point of the raw material to the endpoint where the product is consumed, ensuring the efficient and efficient flow and storage of the products. As a result of globalization, the costs of logistics activities have also increased due to changes in the quality and quantity of logistics activities. Global competition has forced businesses to cut costs, which has given them a competitive advantage. The purpose of this study is to explain the logistics costs and structure, and to provide explanatory information about the purpose of logistics cost management which is a cost reduction tool.