Background: This paper is focused on the development of costs and their structure in logistics companies. Industry 4.0 should trigger significant changes in technologies, business or society where logistics as an area of entrepreneur activity is no exception. Some areas of logistics as storage and warehousing should be even pioneers. It is supposed that human labor has been/will be substituted by other production factors. This substitution should influence economic variables of companies and their overall performance. Challenges of Industry 4.0 will not only be exposed to companies but also to government. It is necessary to monitor the environment and describe changes. Methods: Using published corporate financial statements the analysis is based on ratio analysis which describes cost structure and time series which show cost development on the level of individual companies operating in logistics. There are analyzed especially analytical indicators of selected cost items in terms of ratios, indicators of total costs and profitability. Results: The computed cost structure and development were summarized and evaluated by descriptive statistics. Conclusions: The obtained results show if and how significant there have been any changes in the level and structure of costs and profitability of logistics companies. Coming Industry 4.0 will have serious impact on business, government and individuals. This paper proves if the initiative Industry 4.0 can be already visible on the corporate data and results.

中文翻译：

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工业 4.0 带来的物流成本发展

背景：本文的重点是物流公司成本的发展及其结构。工业 4.0 应该会引发技术、商业或社会的重大变化，物流作为企业家活动的一个领域也不例外。一些物流领域，如仓储和仓储，甚至应该是先驱。假设人类劳动已经/将被其他生产要素替代。这种替代应该会影响公司的经济变量及其整体业绩。工业 4.0 的挑战不仅会暴露给公司，也会暴露给政府。有必要监控环境并描述变化。方法：使用已发布的公司财务报表，分析基于比率分析，该分析描述了成本结构和时间序列，显示了物流运营中各个公司的成本发展水平。特别是对选定成本项目的分析指标进行了分析，包括比率、总成本指标和盈利能力。结果：通过描述性统计总结和评估计算的成本结构和开发。结论：所获得的结果表明，物流公司的成本和盈利水平和结构是否以及是否发生了任何重大变化。即将到来的工业 4.0 将对企业、政府和个人产生严重影响。本文证明了工业 4.0 倡议是否已经在企业数据和结果中可见。