INTERNATIONAL JOURNAL OF SOCIAL HUMANITIES SCIENCES RESEARCH (JSHSR)

Abstract


LOGISTICS COSTS AS A GLOBAL COMPETITION PRIORITIES

In today’s global competitive environment, it is crucial that logistics which is considered to be an important competitive function in obtaining competitive advantages against their rivals for enterprises, be determined as a competitive priority in view of enterprises. Due to the fact that logistics is regarded as a strategical competitive instrument, it is also important to determine the logistic activities which lead to logistic costs and to include the stated logistic activities in accounting record systems which are used for book keeping. Within the conceptual scope of logistics and logistic activities, our study which focuses on developing strategical view point to evaluate and recognize logistic costs, explains that logistic activities and accounting techniques necessary for managing logistic costs effectively have effects on any enterprise’s performance.



Keywords
Global Cmpetitive, Logistics Costs, Competitive Priorities



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