scieee Open visual document viewer

Feedback and logistics controlling

Méhesné Berek, Szilvia

Full text

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. Re e ences Feny es V (2013): P oblems wi h he applica ion o con en ional inancial a ios in co po a e isk measu emen APSTRACT - APPLIED STUDIES IN AGRIBUSINESS AND COMMERCE 7:(3-4) pp. 5-12. (2013) Hanyecz, L. (2006): A con olling endsze e. Saldo Kiadó, Budapes , 292 p., Maczó, K.and Ho á h, E. (2001): Con olling a gyako la ban. Ve lag Dashö e Szakkiadó K ., 979 p., Malho a, N. K. (2002): Ma ke ingku a ás, Budapes , KJK-Ke szö Kiadó, Nagy, M and Galán ai, T. (2010): Az ope a í kon olling sze epe a állalakozások gyako la i működésében, Plain Consul Kk ., www.plainconsul .hu, Rubin, A.and Babbie, E.(2010): Essen ial esea ch me hods o social wo k, Belmon , B ooks/Cole, Cengage Lea ning. Ta nóczi T. – Bács Z. Feny es V. (2011): The Business Unce ain y and Va iabili y Managemen wi h Real Op ions Models Combined Two-dimensional Simula ion INTERNATIONAL JOURNAL OF MANAGEMENT CASES (IJMC) 13:(3) pp. 159- 167.