Logistics Costs in the Practice of Polish Production Companies of the Sme Sector

Logistics costs and logistics cost accounting represents a distinct segment of modern economic practice, addressed at length in professional literature. Costs associated with logistics represent one of the fundamental measures of effectiveness for companies. They are also a good indicator of their ability to control and modernise their logistic processes. This aspect of company operation ought precisely to be defined. The principal reason is thats any inadequacies may lead to errors in formal interpretations of the levels or structure of logistics costs. Potential consequences of such poor judgement include the loss of competitive advantage, loss of market share or reduction of the scale of company operations. The paper presents results of empirical studies on separation of logistics costs and their impact on business operations of production companies of the SME sector in Poland. The research methodology was supplemented by literature studies, survey analysis, and deduction/induction methods.