Publication Details
Abstract
The study aimed to identify the factors affecting logistics costs within the Iraqi context. Logistic costs are one of the essential expenditure areas for companies to ensure the provision of resources that sustain operations in the short and long term. Given the importance of these costs, the current research focused on examining the factors that may act as determinants of these costs from the perspective of employees in Iraqi industrial companies. A questionnaire was designed and distributed to these employees, yielding 115 valid responses for analysis. The study was conducted using the descriptive-analytical method, as it aligns with the research approach. The statistical programs (SPSS Ver.22) and (AMOS Ver.20) were utilized to analyze the data and derive results. One of the key findings is that several factors contribute to the expansion of logistic cost burdens in companies. Among these, legal determinants were found to have the most significant impact, followed by technological determinants. The results are expected to contribute to enhancing the strategic planning of Iraqi industrial companies regarding logistic cost management, considering the constraints imposed by these determinants.