摘要：This article explores the concept of logistics, controlling and logistics controlling.These categories have many common features, but also differ in some respects.The presentation of controlling, logistics and logistics controlling consists of reviewing the variety of definitions relating to these concepts.The concepts of controlling and logistics are ambiguous.In the literature of the subject we can meet their different interpretations.The different terminology has resulted in development of numerous concepts.This situation is due to the complexity of both categories in practice.Logistics controlling is a combination of controlling and logistics, and more specifically consists in the use of the instruments of controlling in the area of logistics.Controlling, logistics and logistics controlling are modern theoretical and practical fields.Properly implemented and integrated systems of controlling and logistics in the company contribute to its improvement, affect its performance, and strengthen its position in a competitive market.
其他摘要：Artykuł dotyczy koncepcji logistyki i controllingu oraz controllingu logistyki. Wymienione kategorie posiadają wiele wspólnych cech, ale również elementów je różniących. Prezentacja controllingu, logistyki oraz controllingu logistyki polegała na przedstaw
