Abstract

Purpose: The purpose of this study was to present the extent to which indicators applied by logistics
providers in Poland measure logistics-related processes and performance in the context of implementing
the concept of management accounting in the enterprises that were researched.

Methodology: The research methods used by the authors included a literature review of mainly
German and Polish publications and survey research conducted in 2011–2013 among logistics
enterprises in Poland. This study served as the basis for verifying four hypotheses and formulating
conclusions.

Findings: The main results of this study showed that management accounting systems are implemented
in about half of then logistics providers in Poland covered by the survey. 75% of all enterprises
conducted indicator analysis to evaluate logistics processes, costs and performance, and
90% of the indicators used by these enterprises were of a financial nature.

Research limitations: The main limitation of the research was associated with conducting the survey.
The low return rate of completed questionnaires did not allow for a detailed analysis of the undertaken
subject to be conducted. Moreover, the research results cannot be generalized to all logistics
companies in Poland.
Originality: The study was the first review of the application of indicators in logistics companies
in Poland in relation to the implementation of the management accounting concept. The study
provides knowledge about how Polish logistics enterprises use indicators as an important management
accounting instrument.

Keywords