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Logistisches Handelscontrolling
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Aufgrund der zunehmenden Integration logistischer Transferleistungen in die Wertschpfungskette des Einzelhandels gewinnt die logistische Perspektive neben der bisher in der Unternehmensfhrung des Handels dominierenden marketingstrategischen Ausrichtung an Bedeutung. Logistikorientierte Controllingsysteme fr den Einzelhandel liegen bislang jedoch kaum vor. Auf Basis einer empirischen Studie entwickelt Kerstin van Kerkom ein Konzept fr eine entscheidungsorientierte Logistikkosten- und Logistikleistungsrechnung im Einzelhandel. Die Autorin hebt dabei Anwendungsaspekte der Controllinginformationen fr die operative und strategische Entscheidungsfindung hervor und liefert somit wertvolle Impulse fr die praktische Gestaltung unternehmensspezifischer Controllingsysteme.
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