EFECTELE FISCALITATII ASUPRA COSTURILOR LOGISTICII DE DISTRIBUTIE

Autor/autori: Sef lucr.dr.ing. Mihaela STET

Rezumat: Evaluarea logisticii de distributie a marfurilor presupune realizarea unei analize a costurilor activitatilor implicate. Astfel, o categorie importanta a indicatorilor performantei logistice este categoria indicatorilor de cost, care inglobeaza o serie de tipuri de costuri: costuri ale activitatilor de transport, costuri de stocare, de gestionare a depozitelor, costuri de manipulare, ambalare etc. Costurile diferitelor activitati din canalul logistic sunt influentate intr-o masura mai mare sau mai mica si de reglementarile de natura fiscala. Lucrarea vizeaza relevarea impactului generat de diferitele masuri fiscale asupra costurilor logisticii de distributie.

Cuvinte cheie: fiscalitate, cost, logistica, distributie.


Abstract: Evaluation of the logistics of freight distribution implies an analysis of costs for involved activities. Thus, an important category of the logistics performance indicators are the cost indicators, which comprises a series of cost types: transportation costs, storage costs, warehouse management costs, handling, packaging costs etc. The costs of different activities in supply chain are also affected, more or less, by the fiscal regulations. The paper aims to reveal the impact generated by the various tax measures on the costs of distribution logistics

Keywords: taxation, cost, logistics, distribution

 

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