2000 Volume 8 Issue 1-2 Pages 87-102
Most of the Korean firms are interested in cost reduction by making improvements and innovations to logistics activities, because logistics costs have been recognized as one key factor in high business costs. Therefore it is necessary to introduce new cost management techniques for cost reductions, because of the limits of cost reductions by traditional cost control techniques.
This study is intented to analyse the Logistics Costs Management Systems (LCMS) in selected Korean firms. It reviews the results of logistics costs and logistics management and surveys Korean firms theoretically, and surveys the LCMS in reiation to the Korean firms.
The results of this study are as follows:
1) Most Korean firms recognize the necessity of the LCMS, and manage based on the cost accounting systems and the budgeting systems for logistics. But, only a few firms use profitability analysis methods. As a comparision of past surveys results, the use of costs information is expanded in the fields of budgetary control and profitabilty analysis.
2) A few firms use new cost management and revolutionary management techniques which include ABC/ABM, Quality Costing, BPR, Restructuring and Benchmarking. Therefore, the survey and reviews are necessary to adapt new cost management techniques onto the LCMS.
