STRUCTURE AND POSSIBILITIES OF COMMERCIAL LOGISTIC COSTS REDUCTION

1 Busa Michal
Co-authors:
1 Kazimirova Ivana 1 Puskas Eduard 1 Farkas Csaba
Institution:
1 Technical university of Košice, Faculty of Mining, Ecology, Process Control and Geotechnologies, Institute of Logistics, Park Komenskeho 14, Kosice, Slovakia, EU, michal.busa@tuke.sk, ivana.kazimirova@virginaustralia.com, puskas.eduard@gmail.com, csbfrks92@gmail.com
Conference:
7th Carpathian Logistics Congress, ALEXANDRA WELLNESS HOTEL, Liptovsky Jan, Slovakia, EU, June 28th - 30th 2017
Proceedings:
Proceedings 7th Carpathian Logistics Congress
Pages:
306-311
ISBN:
978-80-87294-74-1
ISSN:
2694-9318
Published:
30th November 2017
Proceedings of the conference were published in Web of Science.
Metrics:
460 views / 188 downloads
Abstract

Under the term “structure of logistic costs” percentage of individual cost items over the total costs is understood. The structure shows the dependence of particular cost elements on production volume. Changes in the cost structure express continuous changes in economics, technology, and organisation of production. Therefore, the cost structure is an important indicator of corporate work analysis. It is important from the perspective of cost planning, especially when planning cost reduction and it is also critical for the specification of the ways costs are reduced. The structure of logistic costs is determined by different factors, of which one group arises from objective conditions and other group from the character of corporate work.

Keywords: structure, logistic activity, logistic costs, reduction, corporate

© This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

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