해운기업의 물류원가회계시스템 구축과 물류성과에 관한 연구

The purpose of this study is for practical analysis of how the fit between the enterprise characteristics and logistics costing system has an effect on logistics performance. That is, this paper has devoted to the impacts of enterprise characteristics on the logistics costing system and on firm’ logistics performance. Therefore, it is focus on the contribution to the efficient construct and use of logistics costing system by analyzing in relation to enterprise characteristics, logistics costing system, and logistics performance.This study results in that logistics costing system is affected by enterprise characteristics. Logistics costing system should be designed and used according to enterprise characteristics. This study proves that logistics costing system has an effect on logistics performance. Therefore, A firm should consider the only basic framework to design proper logistics costing system according to enterprise characteristics rather than unified logistics costing system.The finding of this paper are universally applicable for all types of organization characteristics. This paper has analysed the relations among enterprise characteristics, logistics costing system and logistics performance, the results of paper help to design a new logistics costing system.