The paper discusses measurement of logistics cost and provision of logistics cost information from multiple perspectives in the context of manufacturing industry. Different levels of aggregation on logistics cost information are required depending on the use of cost information: national or competitor benchmarking, strategy implementation, organizational control (responsibility accounting and monitoring the efficiency of operations), product and service costing, and negotiations and joint process development with supply chain partners. Scope and strategic level of logistics cost information needed in an organization are proposed to be dependent on how strategic company perceives supply chain management; ranging from logistics as a support function performing routine tasks to supply chain management as a strategic orientation.

Concept of organizational integration (Gordon & Miller, 1976) or inter-dependency (Hayes, 1977) as a contingent variable contributing to the fit of accounting information systems and organizational performance is developed further based on supply chain management literature. Integration is conceptualized as the intensity of integration within the organization in forms of information sharing and collaboration across functions, and the scope of integration within the internal and external supply chain.

It is suggested that analysis from an alternative strategic perspective, i.e. supply chain strategy that integrates procurement, manufacturing and distribution within the organization, as well as external supply chain partners and service providers) could be beneficial in examining the fit of MCS and consequences on organizational performance. Emphasis is on managing the efficiency of operations, i.e. financial performance metrics and their construction; non-financial performance elements such as time, technical quality and customer service are outside the focus of the paper.