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
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Notes
- 1.
Cf. Weber (2002b), p. 5.
- 2.
Cf. Klaus (2002), p. 30.
- 3.
Cf. Straube et al. (2005), p. 26.
- 4.
Cf. Weber (2002b), p. 13.
- 5.
Cf. Stölzle and Otto (2003), p. 29 et seq.
- 6.
Cf. Weber (2001), p. 67.
- 7.
Cf. Grochla (1983), p. 51.
- 8.
Cf. Grochla (1983), p. 61Â f.
- 9.
Cf. Schulte (2009), p. 646 et seq.
- 10.
Cf. Schulte (2009), p. 667 et seq.
- 11.
Cf. Kaplan and Norton (1997), p. 7 et seq.
- 12.
Cf. Vahrenkamp (2007), p. 432.
- 13.
Cf. Weber and Schäffer (2011), p. 193 et seq.
- 14.
Cf. Karrer and Petzold (2004), p. 91 et seq.
- 15.
Cf. Weber and Schäffer (2011), p. 190. und Meyer (2011), p. 141 et seq.
- 16.
Cf. Neher (2005), p. 29.
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Gleissner, H., Femerling, J.C. (2013). Logistics Controlling. In: Logistics. Springer Texts in Business and Economics. Springer, Cham. https://doi.org/10.1007/978-3-319-01769-3_11
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