FEEDBACK AND LOGISTICS CONTROLLING
Szil ia Méhesné Be ek
Economic Financial and Managemen Depa men , College o Szolnok, Szolnok,
Hunga y
be ek.szil [email protected]
Abs ac : The ollowing hings led o ha he eedback, he supe ision and
imp o emen o he p ocesses ha e become mo e p onounced: con inuous ise in
he impo ance o logis ics; inc ease in complexi y o i s con en ; i s ac i i y
becoming mo e complex. These ac i i ies a e necessa y o he op imum
in o ma ion supply. The in ensi ica ion o ma ke compe i ion equi es he
co po a ions o possess exac and up- o-da e in o ma ion abou hei ac i i ies.
Complexi y o he logis ics sys em p esumes a pa allel applica ion o an e ec i e
eedback, supe ision and managemen sys em simul aneously wi h he gi en
logis ics sys em. The indispensabili y o logis ics is also p o ed by he ac ha i
can be ound spo adically (in he o m o logis ics depa men s) o in a complex
way in case o each o ganiza ion. The logis ical app oach means a huge suppo in
he managemen since i con ains he complexi y, he handling as a uni in o de o
ensu e a ha mony o he di e en co po a e depa men s and pa ac i i ies. In
addi ion o he p o essional applica ion o a logis ics sys em, he e is an oppo uni y
o coo dina e he ela ions inside an o ganiza ion as well as be ween he
o ganiza ions and o handle hem as a uni . The sine qua non o he success o
logis ical p ocesses is a ha mony o he de ices applied. The con olling sys em is
a de ice o eeding back he p ocesses o a co po a e sys em. By means o he
checkpoin s in e cala ed in o he p ocesses, he logis ics con olling p o ides
in o ma ion o he leade ship which con ibu es e en mo e o he complex
app oach o logis ics sys em. By din o he logis ics con olling, he moni o ing and
coo dina ion o e e y logis ical pa ac i i y become possible wi h he help o
in o ma ion supply ensu ed by he logis ics con olling. The logis ics con olling
e iews, assesses and coo dina es; hese ac i i ies ha e an e ec on he cos and
income managemen . I s eason is o be sea ched in he buil -in checkpoin s which
allow a e ospec ion o he esul s o co po a e p ocesses, i necessa y, a
o ma ion o imp o emen o he p ocesses. The cos and income managemen
includes he mos c i ical poin s o he ope a ion o en e p ises since i can be
posi ed ha , despi e he dissimila ac i i ies and managemen o o ganiza ions wi h
di e en p o iles, he common in e es o e e y o ganiza ion is o each he be e
esul s, and wi h i , he highe p o i and indeed o maximize i as well as o educe
o minimize he cos s ela ed o he ac i i ies. The simul aneous applica ion o a
logis ical sys em app oach and con olling e en mo e allows he con ol, i
necessa y, a o ma ion and de elopmen o he p ocesses. In he li e o
co po a ions, hese ac i i ies a e able o appea as a ool inc easing he
compe i i eness, e iciency. Summa izing he abo e, he easons o applying he
con olling sys em a e he minimal possibili y o e o s and he oppo uni y o
eaching he maximum p o i which a e ou comes om he in o ma ion supplying,
leading and coo dina ing unc ions o he sys em. I ha e ca ied ou an empi ical
esea ch ega ding he ollowing ques ions. Wha opinion do he o ganiza ions hold
on he signi icance o eedback? How a e hei ac i i ies in luenced by he
applica ion o a logis ics con olling sys em o he lack o i ? Ha e he o ganiza ions
expe ienced an imp o emen in hei economic esul s hanks o he eedback and
he accu a e in o ma ion supply? Wha a eas ha e been a ec ed by he
in oduc ion o a logis ics con olling sys em?
Keywo ds: in o ma ion, economy, logis ics, logis ics con olling, success
JEL classi ica ion: (e.g.: O31)
1. Gene al In oduc ion
The elabo a ion o a sys em con ibu ing and suppo ing a well- unc ioning, smoo h
and e ec i e managemen is indispensable in ou cu en wo ld whe e he p esen
and u u e, he success and iasco o he i ms and co po a ions a e de e mined by
he ma ke and he compe i i e si ua ion e ol ed he e. A bene i o he logis ics
sys em is he sys em app oach which handles each o ganiza ion as a complex,
acco ding o i , o ganizes hei ac i i ies in a me ged way and as a uni .
In addi ion o he con inuous ise in he impo ance o logis ics which in ol es ha
he con en complexi y inc eases and he ac i i ies become mo e complex, he
eedback, he supe ision and imp o emen o he p ocesses also become mo e
and mo e impo an in o de o con ibu e o he supply o cu en in o ma ion. An
accu a e and up- o-da e knowledge abou he o ganiza ions and hei ac i i ies
enables he co po a ions o emain in he ma ke .
Basis o he success ul ope a ion o a logis ics sys em is he accu a e and up- o-
da e knowledge o he o ganiza ional p ocesses, he documen a ion and e iew o
hei esul s. Access o in o ma ion i.e. he eedback is necessa y o he asks
men ioned be o e.
The con olling sys em is de eloped o he eedback o ac i i y, esul s o a
co po a e logis ics sys em. By means o he checkpoin s in e cala ed in o he
p ocesses, he logis ics con olling p o ides in o ma ion o he leade ship in o de
o inc ease he complex app oach o logis ics sys em. The simul aneous
applica ion o a logis ical sys em app oach and con olling e en mo e allows he
con ol, i necessa y, a o ma ion and de elopmen o he p ocesses. In he li e o
co po a ions, hese ac i i ies a e able o appea as a ool inc easing he
compe i i eness, e iciency.
The di icul y o in o ma ion managemen is caused by he ac ha i is no enough
o gene a e in o ma ion bu da a wi h app op ia e con en s shall be c ea ed.
Namely, we in ain ha e in o ma ion wi hou useable da a con en s because we
canno apply hem since hey answe no he cu en ques ions so hey become
unnecessa y. An a en i e and p o essional elabo a ion o he eedback poin s o a
con olling sys em makes i possible o o m such in o ma ion which has a co ec
da a con en and can be used e ec i ely (Feny es, 2013). The adequa e
in o ma ion and he eedback ela ed o he o ganiza ional ope a ion lend an
en e p ise lexibili y and easie adap abili y (Ta nóczi e al, 2011).
Acco ding o Maczó e al. (2001) he logis ics con olling helps o manage he
logis ical ac i i ies by pe o ming ac ions o logis ical planning, plan- ac analysing
and in o ma ion-p o iding. Howe e , as he logis ics pe mea es he o ganiza ions,
he needs o depa men s shall be handled and eached by squa ing hem wi h he
o al needs o co po a ion.
By applying he logis ics con olling sys em p o essionally, we can ge hose da a
ha ing p ope con en which p esen an oppo uni y o espond o he ma ke
changes apidly, o comply wi h hem i.e. o i in a new en i onmen quickly.
Nagy e al. (2010) hinks ha he con olling can p o ide a consonance be ween
he en i onmen , s a egy and s uc u e o an o ganiza ion. By means o his, he
planning, epo ing and in o ma ion supply a e o ganized in o an in eg a ed sys em.
Hanyecz (2006) p esen s he con olle ’s ole in he p ocess in such way ha he
con olling shows i sel as a coope a ion o he leade and con olle . Since a
sys em ainly ope a es well i he “sys em adminis a o ” is no app op ia e, he
e iciency will go o was e.
The aim o logis ics con olling is o possess a pe manen economic con ol among
he cos s and incomes as well as he planned and ac da a o hem, o ob ain and
analyse hose decision-p epa ing in o ma ion being necessa y and essen ial o he
leade ship which con ibu e o he success o co po a e ac i i y
The goal o my esea ch is o collec such in o ma ion which helps o p esen he
esul s o he ope a ion o a eedback sys em buil on he co po a e logis ics and o
p o e ha he applica ion o a logis ics con olling sys em con ibu es o he
op imiza ion o co po a e ope a ion.
2. Subjec o Resea ch
The basic mul i ude o my esea ch has been cons i u ed by such o ganiza ions
whose ac i i ies a e closely linked o he logis ical p ocesses as well as he
con olling, including he logis ics con olling sys em, has an impo an ole wi hin
he o ganiza ion.
The examina ion sample con ains, acco ding o dis ibu ion in he na ional
economy, en e p ises loca ed in he ag icul u e, indus y and se ice-p o iding
sec o as well.
Thanks o he complexi y o logis ics, i is p esen in each o he na ional economic
sec o s; he e o e I ha e passed he ques ionnai e edi ed by me o 202 en e p ises.
In case o he classi ica ion by size, I ha e applied hose size ca ego ies which a e
used in case o s a is ical s a emen s and wo ked up on he basis o he headcoun
o employees:
 0-9 heads mic o-o ganiza ion,
 10-49 heads small-sized en e p ise,
 50-249 heads medium-sized en e p ise,
 250 heads < big en e p ise.
En e p ises pa icipa ing in he esea ch ha e eme ged om e e y g oup o he
size ca ego ies. One o he iewpoin s o choosing he basic mul i ude was ha he
o ganiza ions should ge in o he sample i espec i ely o hei size, me hodized
du ing he p ocessing.
In o de o o m a sample being ele an om iewpoin o he examina ion, I ha e
examined he o ganiza ions’ size as well as na u e o hei main ac i i ies oge he
and I ha e ob ained he ollowing esul s illus a ed by Figu e 1:
Figu e 1: Classi ica ion o he examined o ganiza ions acco ding o size and
na u e o main ac i i y
Sou ce: Own edi ing based on he esea ch
Conside ing he Figu e 1, i can be unequi ocally s a ed ha he as majo i y o
he o ganiza ions can be ound in he indus y (50.8%) and he se ice-p o iding
sec o (46.0%). And conside ing hei size, he medium-sized en e p ises (57.2%)
and big en e p ises (26.6%) domina e.
Due o hei a e being i ele an om iewpoin o he examina ion, I emo e he
o ganiza ions wo king in he ag icul u e om he sample and I con inue o deal wi h
he o ganiza ions loca ed in he a ea o indus y and se ice-p o iding, including
he medium-sized and big en e p ises.
3. Me hod o Resea ch
The me hod o my esea ch wo k was o empi ical and heo e ical cha ac e . My
me hods o examina ion can be di ided in o h ee g oups:
 Theo e ical esea ch, by means o which I ha e es ablished he
examina ion o he subjec -ma e ;
 P ac ical expe iences ob ained du ing he esea ch as well as he
p ocessing and assessmen o my esul s;
 Theo e ical backg ound as well as compa ison o he p ac ical expe iences.
My examina ion was based on he ques ionnai e d awn up by me. The applied
ques ionnai e emb aces se e al opics as well. I ha e wo ked wi h bo h open and
closed ques ion. In case o ce ain ques ions, a gi en esponden could ma k mo e
han one al e na i e.
The eco ding o ques ionnai e has been pe o med ia In e ne o wi hin he
amewo k o pe sonal in e iews. I ha e a ached in i a ion le e s o he
ques ionnai es sen by e-mail ia In e ne . I ha e collec ed 87.9% o he
ques ionnai es by means o In e ne while in case o 12.1%, a pe sonal in e iew
has been pe o med. The low measu e o pe sonal in e iews is explained by he
e i o ial deconcen a ion o he companies. Choice o he pa icipan s in esea ch
was based on he way men ioned be o e, hei logis ics ac i i y.
Acco ding o Malho a (2002), he ques ionnai e-based esea ch shall mee h ee
equi emen s:
 The ques ions shall be o med in such way which he in e iewed pe son is
able o and willing o answe ;
 In e es shall be a oused, he esponden shall be p odded o comple e he
ques ionnai e;
 Accu a e answe op ions shall be gi en in o de o minimize he esponse
aul s.
Acco ding o opinion o Rubin e al. (2010), he ques ionnai e-based su ey can be
ad an ageous because i gi es an oppo uni y o examine a nume ous basic
mul i ude, o analyse in de ail, i is well-gene alizable – depending on he subjec .
The aim o my esea ch was o p o e ha he eedback i.e. he applica ion o
logis ics con olling has a posi i e e ec on he managemen o o ganiza ions and i
p o ides an oppo uni y o educ ion o he cos s.
4. Resul s o Resea ch
Mo e han 80% o he examined o ganiza ions apply a con olling sys em. Each o
he applie s ha e ag eed in ha in oduc ion o he sys em was an ad an age o
he o ganiza ions. Howe e , no e e y o ganiza ion has expe ienced imp o emen
in he cos and e enue da a by applying he con olling sys em. Conside ing he
ones applying he con olling sys em as 100%, less han hal (44.3%) expe ienced
a posi i e change in hei cos and e enue da a while 55.7% o he use s did no
expe ience a change o his kind in esul s o he managemen . Table 1 illus a es
his ac .
Table 1: E ec o he applica ion o con olling sys em in he examined
o ganiza ions
Expe iences ega ding he applica ion o con olling sys em
Ones which expe ienced imp o emen
Ones which did
no expe ience
imp o emen
44.3%
55.7%
Na u e o imp o emen
Re enue g ow h
S ock alue
educ ion
Cos educ ion
88.4%
58.1%
65.1%
Sou ce: Own edi ing based on he esea ch

The abo e-desc ibed ac s may include a con adic ion bu , by a mo e ho ough
examina ion o he o ganiza ions, we can obse e ha he applica ion o a
con olling sys em does no necessa ily appea in he inancial esul s immedia ely.
Ini ially, a e in oducing he sys em, a s ep o wa d can be expe ienced “only” in
ope a ional p ac ices o he o ganiza ions and posi i e inancial implica ions will join
la e .
In case o he o ganiza ions unde examina ion, he mos cha ac e is ic e ec s o
logis ics con olling we e as ollows:
 quali y o he pe o mance o logis ics has imp o ed as a esul o he
eedback om he applica ion,
 unc ioning and ope a ion o he en e p ises has become mo e cos -
e ec i e,
 he o ganiza ion has been adap ing be e o he ma ke changes since he
beginning o applica ion
The logis ics con olling has a complex e ec on he applying o ganiza ions as i is
p esen ed by Table 2.
Table 2: E ec o he logis ics con olling on he o ganiza ions by ac i i y a ea
Desc ip ion
Re enue
g ow h
S ock alue
educ ion
Cos
educ ion
Ones which
expe ienced
imp o emen
Indus y
60.5%
44.2%
48.8%
74.4%
Se ice
27.9%
14.0%
16.3%
25.6%
To al
88.4%
58.1%
65.1%
100.0%
Sou ce: Own edi ing based on he esea ch
74.4% o he o ganiza ions expe iencing an imp o emen in connec ion wi h he
applica ion o logis ics con olling sys em a e ac i e in he indus ial sec o while
25.6% o hem ope a e in he se ice-p o iding sec o . O ganiza ions in ol ed in
he examina ion ha e expe ienced posi i e changes in h ee pa icula a eas
con i ming he imp o emen by numbe s. A e enue g ow h has been ealized in
88.4% o he cases, a s ock alue educ ion in case o 58.1% and cos educ ion in
case o 65.1%. Based on he dis ibu ion o hese esul s occu ing in he a ea o
indus y and se ice-p o iding, we can say ha he logis ics con olling has a
bigge e ec in case o he o ganiza ions loca ed in he indus ial sec o and
speci ically dealing wi h angible p oduc s han in case o he en e p ises ca ying
ou se ice-p o iding ac i i ies.
Measu e o he e ec o logis ics con olling is shown by Table 3.
Table 3: Measu e o he e ec o logis ics con olling by ac i i y a ea
Desc ip ion
Re enue
g ow h
S ock alue
educ ion
Cos educ ion
Indus y
5-10%
20-25%
10-15%
Se ice
10%
15%
10-15%
Sou ce: Own edi ing based on he esea ch
Acco ding o he da a o Table 3, we can make he ollowing s a emen s. Ex en s o
he posi i e changes helped by he logis ics con olling a e di e en in each sec o
o he economy. Acco ding o he con en o his able, once mo e he o ganiza ions
ope a ing in he indus ial a eas ha e ealized g ea e e enue g ow h (5-10%) as
well as s ock alue educ ion (20-25%). Wo ke s in he se ice-p o iding sec o
ha e also expe ienced an imp o emen bu i s ex en lags behind he indus y.
Ex en s o he expe ienced imp o emen s a e equal in one a ea, bo h sec o s ha e
ealized a 10-15% cos educ ion by means o he applica ion o logis ics
con olling. Reduc ion o he cos s has come o wa d in he ex en o di ec a iable
cos s linked o he p oduc ion, ac i i y. The cos s o logis ics accoun o
app oxima ely hal o he a o emen ioned cos s (52-55% in he indus y, 40-45% in
he se ice-p o iding sec o ). This means ha he posi i e e ec o logis ics
con olling on he logis ics ac i i y g ea ly con ibu es o he o ganiza ional cos
educ ion.
5. Conclusion
I becomes inc easingly clea o he manage s ha he ise in impo ance o he
logis ics, i s sys em “pe mea ing e e y hing” as well as he main enance and
occasional inc ease o i s e ec i eness canno lack he eedback o he manage s
as well as he ela ed supe ision.
The majo expec a ion o ou wo ld de eloping apidly and being in a cons an
compe i ion as well as he in ol ed ma ke s om he o ganiza ions (aimed a
emaining in he ma ke compe i ion) is o ensu e he anspa en managemen as
well as o maximize he p o i and educe he cos s acco ding o he en i onmen al
condi ions.
In o de o ul il hese wo a ge s, a anspa en managemen becomes
indispensable, he esul s o which a e con inuously epo ed o he leade ship in
consequence o he pe iodic eedbacks.
My examina ions ha e e i ied ha he as majo i y o o ganiza ions in ol ed in
he esea ch apply logis ics con olling sys ems which g ea ly con ibu ed o he
educ ion o hei cos s as well as hei s ocks by means o i s con inuous
in o ma ion supply and ensu ing a possibili y o in e ene he eby. I s e ec is
complex and a ec s no p ima ily he cos s. The sys em o wa ds he en e p ises o
he educ ion o hei cos s and inc ease o hei e enues by way o op imizing he
p ocesses o an o ganiza ion.
Acco ding o he esul s, he applica ion o a logis ics con olling sys em g ea ly
es ablishes he a ainmen o an e ec i e managemen and p o ides a signi ican
suppo in o de o each he long- e m success.
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