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| Author: | Kuba, R. |
| Title: | Wie man das Liefer - und Lagerkonzept durchleuchtet |
| Journal: | Management-Zeitschrift Industrielle Organisation
1987 : APR, VOL. 56:4, p. 212-214 |
| Index terms: | LOGISTICS EXPENDITURE |
| Language: | ger |
| Abstract: | Depending on the branch of industry concerned, an American study has shown that expenditure on logistics can amount to as much as 32% of the total company costs. In order words, a magnitude by which it certainly pays to investigate savings possibilities in a professional manner. However, such projects are frequently handicapped in practice by insufficiencies of the cost-accounting system, as well as the difficulties that arise when an endeavor is made to define the logistics sector correctly in a structural-organizational manner and thus on a cost-center basis. |
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