Kauppakorkeakoulun julkaisuportaali
Tätä sivustoa ei enää päivitetä. Aalto-yliopiston kauppakorkeakoulun gradujen tiedot on Aaltodocissa: Aaltodoc-julkaisuarkisto
Kauppakorkeakoulu | Tieto- ja palvelutalouden laitos | Logistiikka | 2014
Tutkielman numero: 13677
Evaluating the effects of logistic costs in accounting to improve reliability and efficiency - Case Stora Enso Logistics
Tekijä: Karri, Jenni
Otsikko: Evaluating the effects of logistic costs in accounting to improve reliability and efficiency - Case Stora Enso Logistics
Vuosi: 2014  Kieli: eng
Laitos: Tieto- ja palvelutalouden laitos
Aine: Logistiikka
Asiasanat: logistiikka; logistics; kustannukset; costs; kirjanpito; bookkeeping; paperiteollisuus; paper industry; metsäteollisuus; forest industry
Sivumäärä: 94
» hse_ethesis_13677.pdf pdf  koko: 5 MB (4791926)
Avainsanat: logistic costs, accrual accounting, revenue recognition, matching principle, paper industry
The importance of logistic both as competitive and profitability factor for companies has increased due to globalization and nowadays logistics plays a key role in today's business, especially in the field of industry and trade where big products and/or large volumes are handled. Logistics is also a remarkable expenditure for companies and it is one of the largest costs involved in international trade. Economic pressures, uncertainty and harsh competition have lead to the fact that the information about the costs has to be more and more accurate in order to be able to plan the future actions and at the same time avoid unexpected costs that usually are considerable. The nature of logistic costs creates problems in accounting and leads to inaccurate information. Hence, there is a need for accurate accounting for the logistic costs.

The literature part examines the areas of logistic in the forest industry and essential accounting standards interpreted when dealing with revenue and costs. The IAS regulations requires companies listed in EU to use international financial reporting standards (IFRS) and the standards instruct that accrual accounting is to be used as accounting method. Accrual accounting consists of two cornerstones: revenue recognition and matching principle.

The research was conducted as a quantitative study. Quantitative research is the most suitable method when questions related to quantities and percentages and relations between different research objects or changes in research matters are investigated. The empirical data was gathered from the ERP applications of the case company and it consisted of company reports. Additionally, selected written materials provided by case organization were used to provide background information. The empirical data was analyzed by using analytic induction.

The primary research question is: ´What are the effects of the logistic costs in accounting?´. Additionally, the paper explores the issues regarding logistic costs within the case company. The study aims to provide a view into the causes of fluctuation in logistic costs and the behaviour of logistic chains in accounting point of view.

As a result of the study the mills under investigation were grouped based on the logistic chain and the fluctuation their logistic costs induce in the accounting. From accounting perspective, suggestions for dealing with logistic costs in bookkeeping were provided.
Verkkojulkaisut ovat tekijänoikeuden alaista aineistoa. Teokset ovat vapaasti luettavissa ja tulostettavissa henkilökohtaista käyttöä varten. Aineiston käyttö kaupallisiin tarkoituksiin on kielletty.