LOGISTICS COSTS IDENTIFICATION IN SME IN POLAND

Abstract

Identification and analysis of logistics costs in enterprises causes significant problems for small and medium-sized enterprises, especially due to adopted method of economic actions recording. In this paper the authors present the implemented methodology and the results of research on the size and structure of logistics costs in small and medium enterprises in relation to the firm generated revenue. Results of analyzes have been compared to results of research in other countries. Then authors point on the methods of logistics costs accounting in the surveyed companies.