تأثير إدارة التكلفة اللوجستية في الأداء المالي للشركات : دراسة تحليلية لعينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية للمدة (2012-2016)‎

الملخص EN

logistics Cost management are one of the core issues in the work of contemporary organizations that seek to maximize their profits and achieve cost savings.

The cost of logistics activities ranges from 25% to 30% of total organization costs.

That the main purpose of this study is to highlight on the analysis of all elements logistics activities of the costs of individually , the total costs , their impact on financial performance, has been the problem of study in the decline in profits of industrial companies listed in the Iraqi market for securities, as well as high costs of logistics on a single level and Total level.

In order not solutions but analysis and answer questions, the study was tested in the industrial sector, the study was applied to a sample of (5) industrial companies, Data has been collected through data and final accounts of companies.

Logistics costs (transportation costs, communications costs, handling costs, packaging costs, maintenance costs) the study sought to test the hypotheses through the use of the software (spss v.23) to extract the results of statistical analysis period from 2012 – 2016.

The study reached a number of conclusions, the most important of which is the overlap of logistics activities with other activities of the company, the absence of independent management of the activities of the company, the weak efficiency of the sales and marketing management of the sample companies of the study, causing the decrease in sales and weak inventory turnover.