Calculation of logistics costs in the fresh fruit and vegetable sector and an application

In today's world, it is as important to sell a product as it is to produce. For this reason, businesses and sectors classified according to product groups calculate the costs of enterprises resulting from the activities in product production processes. Business managers and sector representatives make decisions according to the calculated costs. The purpose of the study was determined as the calculation of the logistics costs arising in the enterprises in the fresh fruit and vegetable sector using the traditional costing approach through an application example. In order to achieve this determined purpose, the case study method was used in the research section of the study. In the first part of the study, the fresh fruit and vegetable sector is defined and numerical information is included about the situation of the relevant sector in the world and its situation in Turkey. This information was created by reviewing World Agricultural Organization (FAO) data, International Trade Center resources, Ministry of Agriculture and Forestry Sector Reports, Turkish Statistical Institute data and detailed data in the sector as well as academic studies. In the second part, theoretical information about the concept of logistics, logistics activities and logistics costs is explained. In the third part, the logistics costs incurred in the production of lobna pepper classified in the fresh fruit and vegetable sector of Enterprise X in Mersin province were determined and total and unit costs were calculated. Since there are no studies in which the total cost amounts are calculated by determining the logistics costs in the relevant sector in the literature, it is thought that the study will contribute to the literature. Key Words: Fresh fruits and vegetables, logistics, pepper, logistics activities, logistics costs