The research of the effect of the increase in efficiency of the financial structure of the firms provided by the optimization in logistics cost management, from the perspective of transportation costs

Logistics is a supportive activity that begins with buying raw materials and equipments from the supplier and continues with selling products to the customers. On this account, the logistic process is divided into three parts as inbound logistics, manufacturing logistics and outbound logistics. All logistic processes have some sub-activities such as transportation, ware-housing, handling, order management, information management, inventory management and the others. Transportation is the first and the foremost activity, because it constitutes the 50-65 % of the logistic activity. Transportation can be defined as the physical movement of raw materials, equipments and finished products from place to place. The transportation activity is constituted of buying the products from the supplier, carrying them to the ware-house, sending them to manufacturing and lastly distributing them to the sellers or delivering them to the customers. During the transportation activity, organizations sacrifice some money, named ?transportation costs?. Transportation costs depend on velocity, attribute and the quality of the products. 222 For an efficient transportation, optimization is a very good method to provide cost reduction. Via the optimization method, sources can be used effectively which will increase the profit rate in the end. Besides this, financial structure is affected by optimization directly and indirectly. The direct effect of optimization is on income statements. The value of the income items that come after operating expenses, except from ?net profit or loss for the period?, raise by means of cost reduction. The item which is named ?net profit or loss for the period? raises less than all the other items, due to the effect of the rise in tax provisions. Because of this reason, the balance sheet is affected indirectly and less than the income statement. Key Words: 1. Logistic Costs 2. Transportation Activity 3. Efficiency 4. Optimization 5. Financial Structure