Controlling in the logistics

The paper shows results of the first phase of research for the thesis on the logistics controlling. One of aims in this phase was to obtain information about a group of companies and how the size of company and its turnover can influence on effect of its organisation structure. The second one was to know about interest of management to use information from the accounting – screening some accounting categories as costs and some categories of the business relations. It is clear from these results that bigger companies have more often specialised departments including logistics departments as well. On the other hand, the smaller companies transfer some of logistics function such as logistics controlling to some other departments, usually to the department of transport or business department. There are no specialised departments in the smallest companies, sometimes, the owner of the company deals with this problem.