Abstract
Logistics managers usually properly define logistics costs and services in order to generate necessary information to support logistics management decisions. Beyond the supply chain perspective, one could presume the equal ability to manage logistics costs and services within all involved organizations. However, there are differences referring to the size and position of the supply chain members. Small and medium sized trade companies often lack basic cost accounting tools which could be used to manage their logistics costs and service centers. This paper presents the state-of-the-art in logistical cost accounting and cost management of Austrian small and medium-sized trade companies and portrays three discrepancies between logistical cost management theory and practice.
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