Logistics Controlling

Harald Gleissner and J. Christian Femerling
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Harald Gleissner: Berlin School of Economics and Law
J. Christian Femerling: Investa Holding GmbH

Chapter 11 in Logistics, 2013, pp 245-266 from Springer

Abstract: Learning Objectives Theoretical and practical insights in modern accounting suggest that the rating of logistics services and costs as well as comprehensive controlling in logistics and supply chain management are a central prerequisite for Logistics Controlling and Performance. The following chapter gives an overview about the current situation and the development of cost and performance accounting in logistics. Additionally, key figures and key figure systems will be introduced with respect to logistical tasks. Apart from these basics, more elaborate approaches to comprehensive supply chain controlling and performance management in the field of logistics will introduce the reader to current challenges in company practice. The author introduce the prevalent German appellation Controlling as a synonym for Managerial Accounting which is rather used in Anglo-American literature

Keywords: Cost and performance accounting; Functions and the process of Controlling; Key figure systems; Key Performance Indicators (KPI); Supply Chain Controlling; Cost drivers and cost effects; Process costs and process performance; Balanced scorecard (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sptchp:978-3-319-01769-3_11

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DOI: 10.1007/978-3-319-01769-3_11

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