Open Access

Calculating Logistics Costs: An Application in the Fresh Fruit and Vegetable Sector of Mersin Province

1 Tarsus Üniversitesi, Lisansüstü Eğitim Enstitüsü, Uluslararası Ticaret ve Lojistik Ana Bilim Dalı, Mersin
2 Tarsus Üniversitesi, Uygulamalı Bilimler Fakültesi, Uluslararası Ticaret ve Lojistik Bölümü, Mersin

Abstract

This study aims to calculate logistics costs incurred by businesses operating in the fresh fruit and vegetable sector using a traditional costing approach through a practical example. To achieve the stated objective, the case study method, one of the qualitative research methods, was employed. In this context, data from Company X, operating in the fresh fruit and vegetable sector in Tarsus district of Mersin province, covering the period September 2024 – May 2025 were analyzed. This study includes an introduction to the fresh fruit and vegetable sector, statistical information on the state of fresh vegetable trade worldwide and in Turkey, definitions of logistics, logistics activities and costs, as well as a literature review relevant to the sector. In the case study section, the logistics costs incurred in the production of lobna peppers, classified within the fresh fruit and vegetable sector, were determined, and total and unit costs were calculated specifically for Company X. The findings revealed that the highest cost item was the supply (purchase) cost. Furthermore, the profit earned by Company X during this period was calculated by comparing the sales revenue from the sale of lobna peppers harvested on the specified dates with the logistics costs incurred during the lobna pepper production period. In the fresh fruit and vegetable sector, which is increasing in value and share worldwide, studies that comprehensively address the share of logistics costs in total costs and their calculation methods at the company level are quite limited in the literature. In this context, it is believed that this study will contribute to the literature.

Keywords

How to Cite

ÇAPAROĞLU, M., & BELLER DİKMEN, B. (2026). Calculating Logistics Costs: An Application in the Fresh Fruit and Vegetable Sector of Mersin Province. ISPEC Journal of Agricultural Sciences, 10(2), 643–660. https://doi.org/10.5281/zenodo.20571037

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