Abstract
Logistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002).
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© 2009 Springer-Verlag Berlin Heidelberg
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Gudehus, T., Kotzab, H. (2009). Logistic Costs and Controlling. In: Comprehensive Logistics. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-68652-1_6
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DOI: https://doi.org/10.1007/978-3-540-68652-1_6
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-540-30722-8
Online ISBN: 978-3-540-68652-1
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