ABSTRACT

Purpose

The associations of industry and industry related contingent variables with the perceived availability of logistics cost information, as well as the level of aggregation at which logistics costs are monitored at the companies are tested. Relevant factors are identified from the contingency research of accounting information design.

Design/methodology/approach

A sub-sample of a nationwide logistics survey data was analyzed statistically using non-parametric tests of independence and ordinal logistics regression for differences between the groups by industry, company size, production strategy, company’s position in production chain and by the type of cargo mainly carried.

Findings

Company size is connected to the detail of assigning logistics costs: the detail of cost allocation appears to increase as the company size increases. However, size accounts only for a small part of variation in logistics cost provision and allocation. Business environment related factors and company resources may be more relevant for logistics cost information provision than demographic variables such as industry and production strategy.

Research limitations/implications (if applicable)

Results are limited to Finnish companies only, and data on certain potentially significant organizational and environmental (market) variables were not available for the research. Suggestions are presented for consequent research on logistics cost systems.

Original/value

The paper addresses the research gap on factors contributing to the design of logistics costing systems and the availability of logistics cost information in companies, basing on management accounting research findings on cost system design in general.