Technological University of Manzanillo
ORC ID :00-0002-9703-026X
The last two decades were marked by rationalization and optimization measures in many industrial companies. Optimizing operational logistics plays a particularly important role. Adjustments and changes in internal logistics are particularly delicate, as this area plays a key role in the value chain due to the timely supply of raw materials and operational resources, while internal logistics often have great potential for cost savings. This article addresses the issue of logistics control through the application of cost accounting by processes to carry out a control that allows knowing and improving the performance indicators in the company, a practical example is used to show the possibilities of application and the limits of process costing in this area.
Process costing - Cost accounting - logistics performance index - Logistics control
JEL Codes: M41, M20, M49
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