Abstract: THE IMPACT OF LOGISTICS COST CONTROL ON BUSINESS PROFITABILITY
This study investigates the impact of logistics cost control on business profitability, focusing on its effects on cost reduction, efficiency, and overall financial performance. A survey design is selected for its ability to gather quantitative data from a large sample. Using Taro Yamane's formula, a sample size of 320 respondents is determined to ensure statistical significance. The case study is conducted in Lagos, focusing on a retail company with stringent logistics cost control measures. The reliability coefficient score of 0.87 indicates high reliability. Findings suggest that effective logistics cost control significantly enhances business profitability by reducing costs and improving efficiency. Recommendations include continuously monitoring logistics costs and implementing cost control measures to sustain business profitability.
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