Analysis of factors affecting the implementation of controlling in logistics enterprises and the resulting effects – case of Poland

Justyna Dobroszek


Purpose. The purpose of the article is to present the factors affecting the implementation of the controlling in logistics enterprises in Poland and importance of this concept for this type of companies.

Methodology. The objective has been achieved by obtaining the results of empirical research which was conducted in the years 2011 to 2013 among logistics companies in Poland by means of the questionnaire survey and the telephone interviews. To analyse the data and results descriptive statistics and selected statistical methods have been used.

Results. The results of the empirical study showed that there is little difference between the implementation of controlling systems and its lack in logistics enterprises. Most often mentioned factors for implementation of controlling are: the size of businesses and
insufficient performance measurement in different areas within a company. Furthermore, all the desirable effects from the implementation of controlling obtained, they were quite highly rated by the surveyed companies, but the most important is to obtain to improvement of activities within planning, organization and controlling. Generally, respondents perceive the controlling as an concept coordination and support in decision – making oriented. This also confirms the location of the controlling departments in the survyed companies, which is located near the main leadership (management board) taking the form of a unit at the headquarters.

The theoretical contribution. The importance of controlling system is widely described in the literature in the context of the manufacturing companies, but rarely in the context to logistics enterprises, which currently play a special role in the process of creating value. In addition, the specificity of this type of business entities and allows indicating – concept of logistics controlling.  Knowledge of the state of implementation of controlling in logistics enterprises, i.e. factors affecting this process and from this concept effects derived, taking into account the situational and constraints theory, it allows the author to deepen the analysis of this research problem in terms of measurement of cost, performance  and other aspects of logistics.

Practical implications. The research problem by the author undertaken is important for business practice. Despite a positive trend of the implementation of controlling in logistics enterprises in Poland, further analysis of research results shows that many of tasks of controlling are done in other departments e.g. logistics departments, and tools of controlling are often used occasionally. This may mean that the analyzed concept is not well known in the logistics business. Therefore, the scientists with practitioners together should develop effective tools and methods that would be useful within logistics controlling, taking into account the financial and non-financial aspects.

Keywords: controlling, logistics enterprises, Poland

Paper type: Research paper.



  • There are currently no refbacks.

KTU_school_economics and business Riga Technical University
Brno University of Technology Tallinn University of Technology