Planning Key Logistics Indicators as Targets to be Achieved or Kept

• Autorzy: Cezary Mańkowski

Warianty tytułu

Planowanie podstawowych wskaźników logistycznych jako celów do osiągnięcia lub dotrzymania

• Języki publikacji: EN

Abstrakty

EN

The results of the study of literature indicates the importance of the issue and also some theoretical shortcomings in regard to planning KLIs as targets to be achieved or kept, especially form the controlling point of view. Therefore, the author allowed himself to propose a method for planning KLIs in the form of flexible budgeting. This is by far a theoretical proposal, which shall be submitted to the criticism and improvement. In particular, the results of case studies of DHL, DB and Volga-Dnepr Group, point to the large variety of the forms of presentation, and thus the determination of KLIs. Therefore, it is necessary to develop the proposed theoretical propositions and implement it at the form of a logistics best practice. Coming back to the theoretical considerations, it would be advisable to develop a monograph on methods and tools of planning KLIs classified according to the different types of logistics services or groups at a broad sense, this is as a part of controlling logistics activities. (fragment of text)

Planowanie logistyczne jest stosunkowo dobrze zidentyfikowanym obszarem badawczym. Tym niemniej na poziomie szczegółowym można odkryć pewne braki. Zwłaszcza w aspekcie pełnego procesu kontrolingu logistycznego, uzasadnione wydaje się rozpoznanie problematyki planowania KLIs jako celów. Dlatego też na bazie krytyki rozwiązań teoretycznych w niniejszym artykule znajduje się propozycja sposobu planowania KLIs w postaci budżetowania elastycznego poparta analizą przypadków. Wyniki przeprowadzonych prac wskazują na zasadność tej formy planowania, co potwierdzają wyniki analizy przypadków takich operatorów logistycznych, jak DHL, Deutsche Bahn oraz Volga-Dnepr Group. (fragment tekstu)

Słowa kluczowe

EN

Strategic goals; Budgeting; Logistics

PL

Cele strategiczne; Budżetowanie; Logistyka

• Czasopismo: Zeszyty Naukowe Uniwersytetu Gdańskiego. Ekonomika Transportu i Logistyka
• Rocznik: 2015
• Numer: nr 56 Modelowanie procesów i systemów logistycznych
• Strony: 141--158

Twórcy

autor

Cezary Mańkowski

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