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ANALYSIS OF THE EFFECTS OF LOGISTICS COSTS AND LOGISTICS PERFORMANCE ON FIRM AND EXPORT PERFORMANCE

Year 2021, , 1109 - 1131, 01.11.2021
https://doi.org/10.29067/muvu.901392

Abstract

Companies must effectively manage their logistics performance and the costs arising from logistics activities in the process from obtaining the raw material quickly and smoothly to its reaching the final consumer. In addition, it is important that companies that want to be successful and compete in the market have high company performance and export performance. Thus, with the effect of costs, it is likely that companies with high performance in terms of these three criteria will be more successful in the foreign market.
In the present study, it was examined how companies' logistics performance and logistics costs (storage, transportation, order processing, stock keeping, handling, customer service costs, etc.), when managed effectively, affect company performance and export performance in both the domestic and foreign markets. In this context, an online questionnaire was applied to 240 companies operating in the steel, electrical electronics, and ready-made clothing and apparel sectors that were included in the first 1000 exporting companies research report announced by Turkey's Exporters Assembly in 2019. According to the results of the road analysis in the study, logistics performance accounted for 30 percent of the change in non-financial performance, 5.5 percent of the change in financial performance, and 7.3 percent of the change in export performance, and logistics costs explained about 10 percent of the change in logistics performance.

References

  • Akiş, E. (2016). Türkiye’de Lojistik Sektörü Ve Rekabet Gücüne Etkisi, 2.Üretim Ekonomisi Kongresi, 11-12 Nisan, İstanbul.
  • Chow, G., Trevor, D.H. & Lennart E.H. (1994). Logistics Performance: Definition and Measurement, International Journal of Physical Distribution & Logistics Management, 1(24), 17-28.
  • Çubukçu, M., & İmamoğlu, N. (2019). Lojistik Performansın, Firma Performansı ve İhracat Performansına Etkisi. Uluslararası Sosyal Araştırmalar Dergisi, 1221-1234.
  • Dawei, L., & Zhao, Y. (2008). Balance of Customer Loyalty, Satisfaction and Logistics Cost: Practical Guidelines for Logistics Firms. Dalian: 4th International Conference on Wireless Communications, Networking and Mobile Computing, 1-5.
  • Ellinger, A., Lynch , D., & Hansen, J. (2003). Firm Size, Web Site Content, and Financial Performance in the Transportation İndustry. Industrial Marketing Management, 177-185.
  • Egwakhe A. J., Adefulu A. A., & Ariguzo V. A. (2019). Export-Preneurıal Behavıours and Profıtabılıty of Selected Non-Oıl Enterprıses ın South-Western Nıgerıa. International Journal of Advanced Research. 7(4), 641-651.
  • Erdem, B., Gökdeniz, A., & Met, Ö. (2011). Yenilikçilik ve İşletme Performansı İlişkisi: Antalya’da Etkinlik Gösteren 5 Yıldızlı Otel İşletmeleri Örneği. Dokuz Eylül Üniversitesi İktisadi İdari Bilimler Fakültesi Dergisi, 26(2), 77-112.
  • Ghiani, G., Laporte, G., & Musmanno, R. (2013). Introduction to logistics systems management. John Wiley & Sons.
  • Green, K. W., Whitten, D., & Inman, R. A. (2008). The impact of logistics performance on organizational performance in a supply chain context. Supply Chain Management: An International Journal.
  • Hai, H. V., & Son, N. T. (2019). The effect of logistics service on firm financial performance in textile industry: evidence from Da Nang city, Vietnam. In MATEC Web of Conferences,259, EDP Sciences.
  • Hair, B., & Anderson, R. (2014). Multivariate Data Analysis. London: Pearson Education Limited.
  • Hamid, T., Akter, F. A. R. Z. A. N. A., & Rab, N. B. (2016). Prediction of financial distress of non-bank financial institutions of Bangladesh using Altman’s Z score model. International Journal of Business and Management, 11(12), 261-270.
  • Hoa, H., Bui Thi Bich , L., Tran Thi Anh , T., Nguyen , V., & Thanh, L. (2020). Critical Factors of Total Logistics Cost: A Survey of Vietnam-Based Logistics Service Providers. Research in World Economy, 202-211.
  • Hoang , V., & Nguyen , T. (2019). The effect of logistics service on firm financial performance in textile industry: evidence from Da Nang city, Vietnam. In MATEC Web of Conferences , 1-6.
  • Kayabaşı, A., & Özdemir, A. (2008). Üretim İşletmelerinde Lojistik Yönetimi Faaliyetlerinde Performans Yönetimine Bakış: Beklenti-Fayda Farkı Analizi Uygulaması. Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, 195-209.
  • Koban, E., & Keser, H. Y. (2008). Dış ticarette lojistik. Ekin Basım Yayın Dağıtım.
  • Kuo-chung, S., & Marlow, P. (2005). Logistics Capability and Performance in Taiwan's Major Manufacturing Firms. Transportation Research Part E: Logistics and Transportation Review, 217-234.
  • Liu, C.-L., & Lyons, A. (2011). An analysis of third-party logistics performance and service provision. Transportation Research Part E, 547-570.
  • Morgan, N., Katsikeas, C., & Kaleka, A. (2004). Antecedents of Export Venture Performance: A Theoretical Model and Empirical. Journal of Marketing, 90-108.
  • Schramm-Klein, H., & Morschett, D. (2006). The Relationship Between Marketing Performance, Logistics Performance and Company Performance for Retail Companies. International Review of Retail, Distribution And Consumer Research, 277-296.
  • Seth, N., & Jena, N. (2016). Factors Influencing Logistics Cost and Service Quality: A Survey Within The Indian Steel Sector. Industrial and Commercial Training, 199-207.
  • Sezen, B. (2001). Dağıtım Kanallarında Lojistik Performans, Adalet Algısı ve Kanal Üyesi Memnuniyeti. Yayımlanmamış Doktora Tezi, Gebze Yüksek Teknoloji Enstitüsü Sosyal Bilimler Enstitüsü. Gebze.
  • Shang, K. C., & Marlow, P. B. (2005). Logistics capability and performance in Taiwan's major manufacturing firms. Transportation Research Part E: Logistics and Transportation Review, 41(3), 217-234.
  • Solakivi, T., Hofmann, E., Töyli , J., & Ojala, L. (2018). The Performance Of Logistics Service Providers and The Logistics Costs Of Shippers: A Comparative Study of Finland and Switzerland. International Journal of Logistics Research and Applications, 444-463.
  • Tokay, S., Deran , A., & Arslan , S. (2010). Lojistik Maliyet Yönetiminde İzlenebilecek Stratejiler Ve Muhasebe Eğitiminden Beklentiler. XXIX. Muhasebe Eğitimi. Alanya.
  • Töyli, J., Häkkinen, L., Ojala, L., & Naula, T. (2008). Logistics and Financial Performance. International Journal Of Physical Distribution and Logistics Management, 4805-4814.
  • Whitten, D., Green, K., & Inman, R. (2008). The İmpact of Logistics Performance on Organizational Performance in a Supply Chain Context. Management: An International Journal, 317-327.
  • Yeung, A. (2006). The İmpact of Third-Party Logistics Performance on the Logistics and Export Performance of Users: An Empirical Study. Maritime Economics & Logistics, 121-139.

LOJİSTİK MALİYETLER VE LOJİSTİK PERFORMANSIN, FİRMA VE İHRACAT PERFORMANSINA ETKİSİNİN ANALİZİ

Year 2021, , 1109 - 1131, 01.11.2021
https://doi.org/10.29067/muvu.901392

Abstract

Firmaların, hızlı ve sorunsuz bir şekilde hammaddenin elde edilişinden nihai tüketiciye ulaşana kadar ki süreçte lojistik performanslarını, lojistik faaliyetlerden doğan lojistik maliyetlerini etkin bir şekilde yönetmesi gerekmektedir. Ayrıca piyasada başarılı olmak ve rekabet etmek isteyen firmaların, firma performanslarının ve ihracat performanslarının da yüksek olması önemlidir. Böylece maliyetlerin de etkisiyle bu üç performans kriteri yüksek olan firmaların, dış pazarda daha başarılı olacağı muhtemeldir.
Çalışmada firmaların lojistik performanslarını ve lojistik maliyetlerini (depolama, nakliye, sipariş işleme, stok bulundurma, elleçleme, müşteri hizmetleri maliyeti vd.) etkin yönettiklerinde, hem iç piyasada hem de dış piyasada, firma performansını ve ihracat performansını nasıl etkilediği incelenmiştir. Bu kapsamda Türkiye İhracatçılar Meclisi’nin (TİM) 2019 yılında açıklamış olduğu ilk 1000 ihracatçı firma araştırma raporunda yer alan; çelik, elektrik elektronik, hazır giyim ve konfeksiyon sektörlerinde faaliyette bulunan 240 firmaya online anket uygulanmıştır. Çalışmada yapılan yol analizi sonuçlarına göre; lojistik performansın finansal olmayan performans üzerindeki değişimin yaklaşık yüzde 30’unu, lojistik performansın finansal performans üzerindeki değişimin yüzde 5,5’ini, lojistik performansın ihracat performansı üzerindeki değişimin yüzde 7,3’ünü, lojistik maliyetlerin ise lojistik performans üzerindeki değişimin yaklaşık yüzde 10’unu açıkladığı tespit edilmiştir.

References

  • Akiş, E. (2016). Türkiye’de Lojistik Sektörü Ve Rekabet Gücüne Etkisi, 2.Üretim Ekonomisi Kongresi, 11-12 Nisan, İstanbul.
  • Chow, G., Trevor, D.H. & Lennart E.H. (1994). Logistics Performance: Definition and Measurement, International Journal of Physical Distribution & Logistics Management, 1(24), 17-28.
  • Çubukçu, M., & İmamoğlu, N. (2019). Lojistik Performansın, Firma Performansı ve İhracat Performansına Etkisi. Uluslararası Sosyal Araştırmalar Dergisi, 1221-1234.
  • Dawei, L., & Zhao, Y. (2008). Balance of Customer Loyalty, Satisfaction and Logistics Cost: Practical Guidelines for Logistics Firms. Dalian: 4th International Conference on Wireless Communications, Networking and Mobile Computing, 1-5.
  • Ellinger, A., Lynch , D., & Hansen, J. (2003). Firm Size, Web Site Content, and Financial Performance in the Transportation İndustry. Industrial Marketing Management, 177-185.
  • Egwakhe A. J., Adefulu A. A., & Ariguzo V. A. (2019). Export-Preneurıal Behavıours and Profıtabılıty of Selected Non-Oıl Enterprıses ın South-Western Nıgerıa. International Journal of Advanced Research. 7(4), 641-651.
  • Erdem, B., Gökdeniz, A., & Met, Ö. (2011). Yenilikçilik ve İşletme Performansı İlişkisi: Antalya’da Etkinlik Gösteren 5 Yıldızlı Otel İşletmeleri Örneği. Dokuz Eylül Üniversitesi İktisadi İdari Bilimler Fakültesi Dergisi, 26(2), 77-112.
  • Ghiani, G., Laporte, G., & Musmanno, R. (2013). Introduction to logistics systems management. John Wiley & Sons.
  • Green, K. W., Whitten, D., & Inman, R. A. (2008). The impact of logistics performance on organizational performance in a supply chain context. Supply Chain Management: An International Journal.
  • Hai, H. V., & Son, N. T. (2019). The effect of logistics service on firm financial performance in textile industry: evidence from Da Nang city, Vietnam. In MATEC Web of Conferences,259, EDP Sciences.
  • Hair, B., & Anderson, R. (2014). Multivariate Data Analysis. London: Pearson Education Limited.
  • Hamid, T., Akter, F. A. R. Z. A. N. A., & Rab, N. B. (2016). Prediction of financial distress of non-bank financial institutions of Bangladesh using Altman’s Z score model. International Journal of Business and Management, 11(12), 261-270.
  • Hoa, H., Bui Thi Bich , L., Tran Thi Anh , T., Nguyen , V., & Thanh, L. (2020). Critical Factors of Total Logistics Cost: A Survey of Vietnam-Based Logistics Service Providers. Research in World Economy, 202-211.
  • Hoang , V., & Nguyen , T. (2019). The effect of logistics service on firm financial performance in textile industry: evidence from Da Nang city, Vietnam. In MATEC Web of Conferences , 1-6.
  • Kayabaşı, A., & Özdemir, A. (2008). Üretim İşletmelerinde Lojistik Yönetimi Faaliyetlerinde Performans Yönetimine Bakış: Beklenti-Fayda Farkı Analizi Uygulaması. Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, 195-209.
  • Koban, E., & Keser, H. Y. (2008). Dış ticarette lojistik. Ekin Basım Yayın Dağıtım.
  • Kuo-chung, S., & Marlow, P. (2005). Logistics Capability and Performance in Taiwan's Major Manufacturing Firms. Transportation Research Part E: Logistics and Transportation Review, 217-234.
  • Liu, C.-L., & Lyons, A. (2011). An analysis of third-party logistics performance and service provision. Transportation Research Part E, 547-570.
  • Morgan, N., Katsikeas, C., & Kaleka, A. (2004). Antecedents of Export Venture Performance: A Theoretical Model and Empirical. Journal of Marketing, 90-108.
  • Schramm-Klein, H., & Morschett, D. (2006). The Relationship Between Marketing Performance, Logistics Performance and Company Performance for Retail Companies. International Review of Retail, Distribution And Consumer Research, 277-296.
  • Seth, N., & Jena, N. (2016). Factors Influencing Logistics Cost and Service Quality: A Survey Within The Indian Steel Sector. Industrial and Commercial Training, 199-207.
  • Sezen, B. (2001). Dağıtım Kanallarında Lojistik Performans, Adalet Algısı ve Kanal Üyesi Memnuniyeti. Yayımlanmamış Doktora Tezi, Gebze Yüksek Teknoloji Enstitüsü Sosyal Bilimler Enstitüsü. Gebze.
  • Shang, K. C., & Marlow, P. B. (2005). Logistics capability and performance in Taiwan's major manufacturing firms. Transportation Research Part E: Logistics and Transportation Review, 41(3), 217-234.
  • Solakivi, T., Hofmann, E., Töyli , J., & Ojala, L. (2018). The Performance Of Logistics Service Providers and The Logistics Costs Of Shippers: A Comparative Study of Finland and Switzerland. International Journal of Logistics Research and Applications, 444-463.
  • Tokay, S., Deran , A., & Arslan , S. (2010). Lojistik Maliyet Yönetiminde İzlenebilecek Stratejiler Ve Muhasebe Eğitiminden Beklentiler. XXIX. Muhasebe Eğitimi. Alanya.
  • Töyli, J., Häkkinen, L., Ojala, L., & Naula, T. (2008). Logistics and Financial Performance. International Journal Of Physical Distribution and Logistics Management, 4805-4814.
  • Whitten, D., Green, K., & Inman, R. (2008). The İmpact of Logistics Performance on Organizational Performance in a Supply Chain Context. Management: An International Journal, 317-327.
  • Yeung, A. (2006). The İmpact of Third-Party Logistics Performance on the Logistics and Export Performance of Users: An Empirical Study. Maritime Economics & Logistics, 121-139.
There are 28 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Issue
Authors

Gülay İrak 0000-0002-0756-7937

Hazal Şen 0000-0003-3242-3529

Publication Date November 1, 2021
Submission Date March 22, 2021
Acceptance Date June 7, 2021
Published in Issue Year 2021

Cite

APA İrak, G., & Şen, H. (2021). LOJİSTİK MALİYETLER VE LOJİSTİK PERFORMANSIN, FİRMA VE İHRACAT PERFORMANSINA ETKİSİNİN ANALİZİ. Journal of Accounting and Taxation Studies, 14(3), 1109-1131. https://doi.org/10.29067/muvu.901392

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