1. COSTS OF INVENTORIES AS A COMPONENT OF LOGISTICS COST OF COMPANIES IN THE LOWER SILESIA REGION
Michal Biernacki PhD, MSc, Eng.
Wroclaw University of Economics, Wroclaw, Poland

2. THE COSTS OF LOGISTICS LOGISTICS PROCESSES material purchasing
transportation
storage
sales of finished goods
the necessary customer service standards
a proper market position of an enterprise

3. inventory depletion costs
COSTS OF INVENTORIES
inventory replenishment costs
inventory carrying costs
inventory depletion costs

4. 89 surveys were dispatched
RESEARCH FINDINGS
June and August, 2017
online surveys
manufacturing companies in the SME segment, the Lower Silesia region in Poland
89 surveys were dispatched
46 received a response

5. RESEARCH FINDINGS Does your company distinguish costs of inventories?
If not, are there any plans for introducing such an approach within the coming 12 months?
If so, do you distinguish the inventory replenishment costs, inventory carrying costs, inventory depletion costs?
Do you apply inventory management methods?
Can distinguishing costs of inventories have a positive influence on operations management in the company?
Can distinguishing costs of inventories have a positive influence on cost management procedures in the company?

6. RESEARCH FINDINGS Figure 1. Company distinguish costs of inventories
Source: Author’s research based on the survey results

7. RESEARCH FINDINGS
Figure 2. Plans for introducing costs of inventories within the coming 12 months
Source: Author’s research based on the survey results

8. RESEARCH FINDINGS
Figure 3. Distinguishing the inventory replenishment costs, inventory carrying costs, inventory depletion costs
Source: Author’s research based on the survey results

9. RESEARCH FINDINGS Figure 4. Applying inventory management methods
Source: Author’s research based on the survey results

10. RESEARCH FINDINGS
Figure 5. Distinguishing costs of inventories have a positive influence on operations management in the company
Source: Author’s research based on the survey results

11. RESEARCH FINDINGS
Figure 6. Distinguishing costs of inventories have a positive influence on cost management procedures in the company
Source: Author’s research based on the survey results.