물류업에서의 물류원가계산시스템에 관한 연구

The goal of the company and profit maximization can be achieved by creating revenue or reducing costs. Therefore, what can be done by the effort of the firm itself is possible through cost-reduction, specially logistics costs, rather than through revenue-creation. Logistics costs of a firm is continually increased because of the various customer-satisfaction, competition. In these days, while a firm is taking much pains for reducing cost of logistics, it can not achieve the performance(logistics cost-reduction, etc.) well as compared with its effort. MOCT(Ministry of Construction & Transportation), also, promulgated Guideline of the Corporate Logistics Costing in 1997 sue to the needs of the standard uniform in order to calculate and control logistics costs effectively. But, Logistics cost of logistics industry is different from logistics expense of manufacturing industry by a firm's business and economic situation This study considers that logistics costing system be able to apply logistics business. Therefore, it is focus on the contribution to the efficient construct and use of logistics costing system by analyzing in relation to costing of products and logistics expense costing system. However, it is necessary to set up guidelines of logistics costing system of logistics industry and manufacturing continuously. and, I will expect a man who charge logistics to improvement, adaptation, and application.