Purpose: The main aim of the article is to present the issue of the economic performance of logistical processes and the results of own research on their calculation in Polish manufacturing companies. Approach/Methodology/Design: The undertaken research issues and the set goal determined the choice of research methods, such as critical literature review, questionnaire research of Polish production companies, analysis and synthesis methods. Findings: A reliable system for measuring the economic performance of the company's logistical processes and the valuation of individual types of resources is undoubtedly a condition for the success of a manufacturing company's policy. Practical Implications: It was established that for each type of resource (logistics infrastructure, material and financial resources and human capital) there is a significant dependence of its valuation depending on the calculation of the economic performance of logistical processes.The results can be used to develop a long-term strategy on the development of Polish production companies. Originality/Value: The proposed solutions are to contribute to the development of Polish production companies.

Paulina Belch, Pawel Belch (2021). The Economic Performance of Logistical Processes in Polish Production Companies, European Research Studies Journal Volume XXIV Issue 4 - Part 1, 342-350