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Article

Методические подходы к аудиту и контроллингу логистической деятельности

The paper covers methodology and methodological approaches to research of controlling of logistics activities in Russian companies. Investigation stages of controlling are specified, and original sample of respondents which consists of companies of different economic areas is described. Methodology of logistic controlling research is based on system and operational analysis, methods of economic cybernetics, mathematical statistics, theory of optimal decision making, management theory. Methodology and methodological principles of the study includes three interrelated phases. One of the main objectives of the study is to test hypothesis about the correlation between business performance and logistics indicators. Examining each hypothesis serious of statistics data is considered, summarized in tables in the line of the essence of hypotheses.