Cost analysis in terms of source usage options in logistics service production

Effective and systematic cost analysis is of great importance in the logistics sector which continues to develop with a great momentum in the globalizing world. The logistics sector is growing rapidly in our country and in the world, but this growth has caused some problems. There are various problems in the sector such as working with low profit percentages, easy entry, intense competition and economic stagnation. Along with the economic recession seen in recent years, as in all other sectors, the companies operating in the field of logistics are experiencing financial difficulties. The fact that the financing requirements of logistic companies does not put too much burden on their existing budgets has become a must for business profitability and continuity. The aim of the research is to provide logistical services to the companies in the determination of the main fixed and variable costs in the resource utilization stage, and to provide various suggestions on how to analyze and evaluate the options for more efficient use of resources. In line with the relevant purpose, the research has been made in an enterprise which is the main center of the province of İzmir which directs the logistics sector. As a result of the interviews with the company officials and the data obtained, the effect of four different resource use options on the profitability and costs of the enterprise was examined and evaluated. As a result of the analyzes and evaluations, it was determined how important the resource utilization decisions are in the logistics sector where very severe competition conditions prevail. The geopolitical position of our country offers various advantages and disadvantages to the logistics sector. The political and economic uncertainties, especially in the southern borders, and the contraction of the existing markets have made the management of the enterprise inevitable with a comprehensive cost analysis. Therefore, enterprises that use management and cost accounting effectively will have a structure that is more competitive in today's extremely difficult economic conditions and can adapt rapidly to changes.