물류환경의 다양성과 복합성으로 독자적인 물류비 산정시스템을 구축하고 있는 기업들이 많고 물류상황과 물류담당자의 인식관점에 따라 상이한 물류비가 측정되어지고 있어, 기업간 물류비 비교가 어렵기 때문에 권위있는 기관들에서는 비교가능한 공통적인 물류비 측정이 가능하도록 물류비 산정기준을 발표하였으나, 물류비 산정기준의 적용가능성과 실현가능성이 낮아 성과를 거두지 못하고 있는 것이 현실이다. 이에, 실무에서 활용 가능한 물류비 산정기준을 모색할 필요성이 대두되고 있다. 실무 적용가능성을 위해 고려 할 것으로는 첫째, 물류비 계산목적의 명확화, 둘째, 적용가능성을 고려한 물류비 산정기준의 선택가능성 확대, 셋째, 물류특성을 고려한 특별규정, 넷째, 주된 물류활동와 부수적인 물류활동에 따른 상이한 배부기준 적용, 다섯째, 비정상적으로 발생되는 물류비를 산정시 제외 등이 있다. 또한, 물류특성에 적합한 효과적인 산정시스템을 위해서는 첫째, 물류비 계산대상과 계산범위의 명확화, 둘째, 물류환경과 물류관련 조직간의 관계를 고려하여 측정단위와 측정범위의 한정, 셋째, 물류비의 중요성에 따른 배부기준의 세분화 등의 요건들을 물류전략 및 물류의사결정에 부합하도록 결정하여야 할 것이다. 일본에서도 이론적 연구가 향후 실태분석 및 실증분석의 기초자료로 활용되고 있는 추세이기 때문에 개념의 명확화와 체계의 단순화에 대한 제언이 물류비 산정기준의 활용도를 높이고 물류비의 효과적인 계산도 가능하게 하여, 적정한 물류비 파악으로 물류경쟁력을 강화시킬 수 있고 기업의 물류의사결정이나 정부의 물류정책에도 도움을 줄 것으로 기대된다.

Due to the diversity and complexity of logistic environment, a number of firms use their own calculating systems for logistic costs. Also, the person in charge of the logistics in each firm has different recognition on logistic situations. Therefore, it is very difficult to compare the logistic costs among firms. Hence, it is necessary to analyze the old accounting systems suggested by many organizations and find a new system usable for business activities. To increase the feasibility, the following must be taken into consideration: 1. clarify the purpose of calculating logistic costs, 2. increase the adaptability, 3. permit exceptional counting for the special cases, 4. use the different allocation bases to the situations between main and sub activities. 5. exclude the abnormal logistic costs, Also, the following items need to be considered for an effective system: 1. clarify the cost of objectives and the range of logistic costs, 2. consider logistic environment and limit the measuring units, 3. classify the allocation bases. As many firms keep the logistic costs as a secret, the government has much difficulty in surveying the corporate situations. This difficulty is also true in Japan. Hence, Japanese scholars use the deductive approaches to research in this area. These deductive theories can help clarify the concept, and simplify the logistic systems. Since the deductions in Korea can also help calculate the logistic costs effectively, it is valuable to determine government policies in logistics.

Due to the diversity and complexity of logistic environment, a number of firms use their own calculating systems for logistic costs. Also, the person in charge of the logistics in each firm has different recognition on logistic situations. Therefore, it is very difficult to compare the logistic costs among firms. Hence, it is necessary to analyze the old accounting systems suggested by many organizations and find a new system usable for business activities. To increase the feasibility, the following must be taken into consideration: 1. clarify the purpose of calculating logistic costs, 2. increase the adaptability, 3. permit exceptional counting for the special cases, 4. use the different allocation bases to the situations between main and sub activities. 5. exclude the abnormal logistic costs, Also, the following items need to be considered for an effective system: 1. clarify the cost of objectives and the range of logistic costs, 2. consider logistic environment and limit the measuring units, 3. classify the allocation bases. As many firms keep the logistic costs as a secret, the government has much difficulty in surveying the corporate situations. This difficulty is also true in Japan. Hence, Japanese scholars use the deductive approaches to research in this area. These deductive theories can help clarify the concept, and simplify the logistic systems. Since the deductions in Korea can also help calculate the logistic costs effectively, it is valuable to determine government policies in logistics.

Logistics, Logistics Costs