文章基本信息

标题：The ratio system in logistics controlling
其他标题：System wskaźników w controllingu logistyki
本地全文：下载
作者：Justyna Dobroszek
期刊名称：Zeszyty Teoretyczne Rachunkowości
印刷版ISSN：1641-4381
电子版ISSN：2391-677X
出版年度：2011
卷号：63
期号：119
语种：English
出版社：Rada Naukowa SKwP
摘要：Measuring the efficiency of economic activities by means of ratios has usuallybeen considered in the context of the entire enterprise.Indicators are mostly used inthe analysis of financial statements and in financial reports preparation.Anotherarea of application of ratio analysis is in the controlling departments, where controllerscalculate selected indicators, mainly those that are cost-related, for current analysisof business operations.Currently, the overall measurement of the enterprise is insufficient.First of all, itshould examine the specific areas or processes occurring in the enterprise, includingthe logistics area.Logistics may be a function of activity, but also the main activity ofa business unit.Thanks to the use of logistic processes and their improvement, thecompany can increase its market value.Therefore, a new area has appeared in businesspractice that is referred to as logistics controlling.Its instruments, includingratio analysis, are used to optimize logistics costs and performance and to support theprocess of logistics management, serving thus the entire company.The article presents selected individual indicators used in logistics, particularly inthe area of purchasing and distribution.In addition, the author presents examples ofratio systems in logistics and discusses ratio analysis in the context of the supplychain.
其他摘要：Pomiar efektywności działalności gospodarczej za pomocą wskaźników był dotychczas rozpatrywany głównie w kontekście całego przedsiębiorstwa. Wskaźniki są stosowane najczęściej przy analizie sprawozdań finansowych i sporządzaniu raportów finansowych. Kolej
关键词：wskaźniki;Controllinglogistyka;logistic;ratio