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Logistics Controlling

In: Logistics

Author

Listed:
  • Harald Gleissner

    (Berlin School of Economics and Law)

  • J. Christian Femerling

    (Investa Holding GmbH)

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

Suggested Citation

  • Harald Gleissner & J. Christian Femerling, 2013. "Logistics Controlling," Springer Texts in Business and Economics, in: Logistics, edition 127, chapter 11, pages 245-266, Springer.
    • Handle: RePEc:spr:sptchp:978-3-319-01769-3_11
    DOI: 10.1007/978-3-319-01769-3_11
    as

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