Abstract
It is important to reduce the high logistics costs which had covered 12.9% of the sales in 1997. But most of korean firms have problems to calculate the logistics costs acculately, and use them efficiently.
This study is intended to analyse the logistics costs structures by logistics iceberg and ice ridge in korean firms with the data of KCCI's 1998 survey. And it reviews the concepts, drawing methods and usefulness of logistics iceberg theoretically, and analyses industrial logistics costs structures using iceberg and ice ridge. The results of this study are as follows :
1) logistics cost accounting system is necessary to calculate logistics costs acculately.
2) the size, insourcing or ousourcing, and thr scope of logistics iceberg and ice ridge are different in transportation costs and warehouse costs between manufacturing and distributing firms.
