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Current State and Issues of Logistics Cost Accounting and Management in Malaysia

Author

Listed:
  • Zakariah, Sahidah
  • Pyeman, Jaafar

Abstract

Background: Logistics cost is an important factor affecting the competitiveness on both macro (national) and micro level (firms). Logistics cost indicates the performance of logistics industry, efficiency level and its competitiveness. Research Problem: Despite of its significance, current state of logistics cost accounting and management in Malaysia has not properly addressed and the issues surround logistics cost measurement remains incoherent. Aim of research: The purpose of this study is to give an overview of the current state and issues of logistics cost accounting and management in Malaysia. Research Method: This study used content analysis as a qualitative research tool, and supported by literature material with regards the concerned research tool. Findings: This study has found the importance of having standard logistics cost accounting measurement, which plays a vital role in determining the accuracy of the logistics cost and ascertain the efficiency level of logistics industry in Malaysia. Implication: This study leads to trigger the awareness of current state and issues of logistics cost accounting and management in Malaysia.

Suggested Citation

  • Zakariah, Sahidah & Pyeman, Jaafar, 2013. "Current State and Issues of Logistics Cost Accounting and Management in Malaysia," MPRA Paper 46605, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:46605
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    File URL: https://mpra.ub.uni-muenchen.de/46605/1/MPRA_paper_46605.pdf
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    References listed on IDEAS

    as
    1. Jane, Chin-Chia, 2011. "Performance evaluation of logistics systems under cost and reliability considerations," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 47(2), pages 130-137, March.
    2. Karri Rantasila & Lauri Ojala, 2012. "Measurement of National-Level Logistics Costs and Performance," International Transport Forum Discussion Papers 2012/4, OECD Publishing.
    3. Jan Havenga, 2010. "Logistics Costs In South Africa – The Case For Macroeconomic Measurement," South African Journal of Economics, Economic Society of South Africa, vol. 78(4), pages 460-476, December.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Wang Bo & Dmytro Bugayko & Maria Grigorak, 2018. "Assessment of the national economy through the application of logistics costs," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 51-67,68-82.

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    More about this item

    Keywords

    logistics cost; logistics cost accounting; cost management;
    All these keywords.

    JEL classification:

    • G0 - Financial Economics - - General
    • R4 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Transportation Economics
    • R59 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Other

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