The logistic cost analysis in agribusiness - case study of food sector company

The paper aims to determine the level and diversification of logistic costs in an agribusiness enterprise. Applied were selected indicators of logistic costs assessment on an example of a micro enterprise. The logistic costs breakdown by nature was used for this assessment. Proposed assessment indicators are plain and unambiguous to interpret. There was stated that in the presented agribusiness enterprise the value of logistic costs is affected mainly by: remuneration costs (they cover 45% of total logistic costs), costs of external services and costs of materials and energy consumption, in which fuel makes up the highest percentage. The calculated indicators inform that the amount of logistic costs is on a satisfactory level, comparing with food sector trends. The proposed approach simplifies logistic cost analysis. It does not require additional records or accountancy and is possible to apply in practice. Limitation of this method is associated with proper evidence and distinguishing the logistic cost in the overall company costs.