FEDERAL AGENCY FOR EDUCATION

Sochi State University of Tourism and Resort Business

Branch of Sochi state university tourism and resort business in Nizhny Novgorod

Faculty of Management

Department: Economic Sciences

Discipline Logistics

Test

Topic: Optimization of the logistics costs of the enterprise.

Date of registration of work "____" _______ 2010

Nizhny Novgorod.

Introduction …………………………………………………………………………………………………… 2

1.1 Logistics costs and their classification ……………………………………… 3

1.2 Methods for estimating logistics costs and ways to optimize them …………..….. 6

1.3. Methods for analyzing ways to reduce the level of logistics costs ……….…… 10

2. Hypermarket logistics …………………………………………………………………...…. . 12

Conclusion …………………………………………………………………………………………………………………………………………………………………16

List of sources and literature ………………………………………………………….…… 17

Introduction

Logistics is a part of economic science and a field of activity, the subject of which is the organization and regulation of the processes of promoting goods from producers to consumers, the functioning of the sphere of circulation of products, goods, services, inventory management, and the creation of an infrastructure for the movement of goods.

A broader definition of logistics interprets it as the science of planning, managing and controlling the movement of material, informational and financial resources in various systems.

From the perspective of the management of an organization, logistics can be considered as a strategic management of material flows in the process of purchasing, supplying, transporting and storing materials, parts and finished inventory (equipment, etc.). The concept also includes the management of relevant information flows, as well as financial flows. Logistics is aimed at optimizing costs and streamlining the process of production, marketing and related services both within one enterprise and for a group of enterprises.

This paper discusses the concepts of logistics costs, their classification, evaluation, analysis and ways to optimize costs at the present stage of development of logistics as a science and the basic principles of the effective use of logistics in the commercial practice of an enterprise.

1. Optimization of the logistics costs of the enterprise

1.1 Logistics costs and their classification

Consider the concept of costs. Production costs - the costs associated with the production and circulation of manufactured goods. in accounting and statistical reporting reflected in the form of cost. They include: material costs, depreciation, labor costs, interest on loans, costs associated with promoting the product on the market and selling it. And in particular, how the costs in logistics are determined.

Logistics costs (costs) is the sum of all costs associated with the implementation of logistics operations: placing orders for the supply of products, purchasing, warehousing incoming products, intra-production transportation, intermediate storage, storage of finished products, shipment, external transportation, as well as personnel costs, equipment, premises, warehouse stocks, for the transfer of data on orders, stocks, deliveries. The classification of logistics costs is shown in fig. one.

Direct costs can be directly attributable to a product, service, order, or other specific vehicle. Indirect costs can only be charged directly to the media by performing auxiliary calculations.

Adjustable costs are costs that can be managed at the responsibility center (division) level. Unregulated costs - costs that cannot be influenced from the responsibility center, since these costs are regulated at the level of the company as a whole or in an external link (at another enterprise) of the supply chain.

Productive costs are the costs of work aimed at creating the added value that the consumer wants to have and for which he is willing to pay. Logistics maintenance costs do not in themselves create value, but they are necessary, such as the cost of transportation, ordering, checking employees, keeping records of products. Control costs are the costs of activities aimed at preventing undesirable results of customer service.

Unprofitable costs - the cost of work that does not produce useful results (downtime, waiting). Imputed costs (opportunity costs) characterize lost profits, the loss of profit from the fact that resources were used in a certain way, which excluded the use of another possible option. Partial costs are parts of the costs attributed to a specific product, order, field of activity, allocated according to certain criteria.

Actual costs - costs actually attributable to this object in the period under review, with the actual volume of orders being executed.

Normal costs - the average costs attributable to a given object in the period under review, with the actual volume of service.

Planned costs - costs calculated for a specific object and a specific period with a planned maintenance program and a given technology.

For each functional area of ​​logistics, specific indicators are distinguished, for example:

For procurement logistics - the cost of placing an order, the cost of purchased materials, the amount of discounts received, the number of operations per employee, the number of errors, the number of regular suppliers, the reliability of the supplier, the possibility of unscheduled deliveries, the terms of payment for supplies, supplier ratings, the quality of the supplied products, etc. ;

For transport logistics - delivery reliability, total time and total distance of delivery, delivery costs, customer satisfaction, frequency of service, number of losses and damages, time for loading and unloading, total weight moved, number of erroneous deliveries, dimensions and carrying capacity of rolling stock, professionalism of drivers, etc.;

For warehousing logistics - inventory turnover, average inventory volume, warehouse space utilization, proportion of orders satisfied from inventory, proportion of total demand satisfied from inventory, lead time, order picking errors; the possibility of special storage conditions, etc.

It is important to consider the principles of logistics associated with costs.

A concept is a system of views, one or another understanding of any phenomena, processes. A principle is the basic, initial position of any theory, doctrine, science. The conceptual provisions (principles) of logistics are as follows.

The principle of a systematic approach. The approach to research objects as systems is one of the main features of logistics. The maximum effect can be obtained only when the material flow is optimized all the way from the primary source of raw materials to the final consumer, and not within a single enterprise or division. At the same time, all links of the logistics chain should work as a single well-coordinated mechanism. Therefore, all links of the logistics chain must be considered as an integral system in order to coordinate the economic interests of its individual elements, technical issues, technological processes, etc.

The principle of total costs. One of the main tasks of the logistics chain of logistics is to minimize the total logistics costs throughout the entire logistics chain from the primary source of raw materials to the final consumer. A necessary condition for the effective solution of this problem is the ability to accurately measure logistics costs, but this is possible only if the system of accounting for production and distribution costs allows you to allocate logistics costs. Therefore, it is necessary to separately allocate and analyze the costs of the implementation of logistics operations, determine the most significant costs, identify their interdependence, etc.

The principle of global optimization. In the process of optimizing the structure or management of the logistics system, it is necessary to agree on the particular goals of the functioning of individual elements of the system in order to achieve a global optimum.

1.2 Methods for estimating logistics costs and ways to optimize them

Features of cost accounting in logistics.

Through material flow passes through many different departments, but traditional accounting methods carry out costing for individual functional areas, i.e. we only know what the implementation of a particular function costs (Fig. 2a). This does not allow allocating costs for individual logistics processes, generating information about the most significant costs and the nature of their interaction with each other.

For example, to fulfill a customer's order, it is necessary to carry out the following operations: order acceptance, order processing, credit check, paperwork, order picking, shipment, delivery, invoicing. Those. the costs associated with the order fulfillment process are made up of many costs that arise in different areas, and it is difficult to integrate them into a single expense item within the framework of functional accounting. In addition, traditionally, costs are combined into large aggregates, which does not allow for a detailed analysis of costs of various origins, to take into account in detail all the consequences of the adopted management decisions. As a result, decisions made in one functional area can lead to unforeseen results in other related areas.

In contrast to the traditional approach to cost accounting, logistics provides for the introduction of operational cost accounting along the entire path of material flow. In logistics, the key event, the object of analysis is the customer's order and actions to fulfill this order. Costing should allow you to determine whether a particular order is profitable and how you can reduce the cost of its implementation. Cost accounting by processes gives a clear picture of how the costs associated with customer service are formed, what is the share of each of the departments in them. By summing all costs horizontally, you can determine the costs associated with a particular process, order, service, product, etc. (Fig. 2b).

The main attention should be paid to reducing costs, which occupy the largest shares in the sum of all logistics costs. As practice shows, the main components of logistics costs are transportation and procurement costs (up to 60%) and the cost of maintaining stocks (up to 35%).

Rice. 2. Traditional and logistical approaches to the cost accounting system.

Another feature of logistics costs is a sharp increase in their sensitivity to changes in the quality of the logistics system, which is illustrated in Fig. 3.

Rice. 3. Dependence of logistics costs on the quality of the work of the LS - the logistics system.

With the improvement of the quality of the logistics system to a certain level, logistics costs grow linearly, and then exponentially. For example, if we want to increase the supply chain readiness from 78% to 79%, the cost of maintaining safety stock will have to increase by about 5%. If we decide to increase delivery readiness from 98% to 99% (also by 1%, but in the area of ​​high quality work), then this will require a 13% increase in costs.

Thus, the specifics of cost accounting in logistics are:
firstly, the need to identify all the costs associated with specific logistics processes (the principle of total costs);
secondly, in the grouping of expenses not around the divisions of the enterprise, but around the work and operations that absorb resources.

The system for estimating logistics costs is needed only by logistics managers who take it as a basis. No rules or laws require accounting for process costs in financial statements. Differences between financial reports and reports on logistics costs are presented in the following table.

The selection criterion follows from the goal of the decision maker. Traditionally, the goal of logistics is the organization of deliveries to customers of the desired (in terms of quantity and quality) product at a given place and time at the lowest cost. At the same time, logistics itself acts as a functional area for managing operations for physical displacement and storage of resources and benefits, referred to as "logistics operations". As a result, logistics optimization is guided by the criterion of minimum costs (logistics costs) for the performance of these operations. This criterion has several disadvantages.

The management of a complex economic object involves the optimization of the flow passing through it (the transformation of resources into benefits) at all stages of its movement. Hence, the most important principle of effective management is the principle of global (in the sense of full coverage of the controlled process) optimization. However, the limitation of the subject of logistics to only "logistics" operations and the application of the criterion of minimum "logistics" costs makes it impossible to make globally optimal decisions.

The resulting indicators of the behavior of economic objects are always economic parameters. At the same time, the practice of optimization solutions that has developed within the framework of traditional logistics deals mainly with technological variables, while economic variables, if they are taken into account, are only indirectly - as restrictions.

Technological criteria are aimed at maximizing the intensity of resource use and reduce the process of optimizing a complex flow to finding a bottleneck in the business process. But optimal technological solutions are extremely rarely consistent with optimal economic criteria.

A possible reason for the technological emphasis of "logistics" optimization is the uncertainty of which type of costs - gross or average - is to be minimized. If we are talking about gross costs, then, firstly, we must understand that they are not generally minimized, because they always grow as output increases. Minimization of gross costs as a selection criterion is applicable only in terms of the comparative efficiency of alternative options that are identical in all other conditions (and, first of all, in terms of output). But the whole creative potential of logistics is precisely connected with the rejection of this identity. Secondly, the inclusion in the analysis of the parameters of time and place of delivery not only expands the space of acceptable choice, but also raises the question of optimizing the logistics chain organized to implement a specific type of flow, i.e. coordination of local solutions of all its links. At the same time, the assessment of comparative efficiency by the criterion of minimum gross costs is not intended for solving this problem.

In this issue, the analysis of average costs per unit of production is more adequate, since it aims at studying their dependence on flow parameters (speed, delivery time, etc.) at all stages of its movement. But then it is obvious that the solutions according to the criteria of the “bottleneck” and the minimum of the total average costs will be identical only in the case of decreasing functions of the average costs in each of the logistic links connected to the chain. But there are no solid grounds for recognizing the regularity of this case.

On the contrary, the optimal (according to the criterion of minimum average costs) level of production, as a rule, is less than the maximum possible output. Accordingly, the value of the global (according to the criterion of minimum total average costs) optimal output may exceed its locally optimal level for individual operations. Thus, the bottleneck principle cannot be recognized as a general flow optimization technique.

It should be emphasized that even the elimination of all previous remarks (which is possible in principle) does not allow us to focus on the criterion of minimum average costs when optimizing logistics solutions, since its scope is extremely limited.

The most essential feature economic activity is the focus on maximizing the welfare of the economic entity. In the appendix to production, this goal is specified in the indicator of profit. At the same time, no character of the demand function makes it possible to abstract from the price factor. Even under conditions of perfect competition, when the enterprise is able to manage only its costs and output, profit maximization is achieved when the output exceeds the output with the minimum average cost. In other words, the criterion of minimum average costs under no type of market structure can be perceived even as a special case of maximum profit.

One effective means of controlling overall costs is to fully focus all resources on delivering results. Moreover, it is not the absolute level of total costs that is important, but the relationship between the efforts and the results obtained. Even if efforts and resources are systematically channeled to find opportunities and achieve results, cost analysis and control is necessary.

In the process of planning logistics costs, enterprises take into account:

• a) the results of the analysis of individual items of logistics costs and the identified reserves for their savings;
• b) indicators developed by specialists of the logistics service of the enterprise for the upcoming (planned) period (required reserves, income, profit, etc.);
• c) norms for spending funds, resources, current tariffs for freight transportation, public utilities and etc.;
• d) factors affecting changes in logistics costs for individual items in the planning period;
• e) indicators of logistics costs for the reporting period for other enterprises, for the industry as a whole;
• f) forecast calculations of logistics costs and the main directions of their savings in the planning period.

In order to control logistics costs, logistics specialists need to analyze, namely:

• a) identify cost centers - functional areas of the business where they accumulate significant costs and where their effective reduction can bring real results;
• b) find important cost points within each cost center;
• c) consider the business of the enterprise as a whole as one cost stream;
• d) to consider the cost rather as the amount that the consumer pays than as the amount of costs that arise within the enterprise as a legal entity or object of tax accounting;
• e) classify logistics costs according to their main characteristics and thus diagnose the total costs.

The competitiveness of an enterprise depends not only on the level of costs associated with the operation of the enterprise itself, but also on the level of costs of suppliers and distribution channels.

To achieve an advantage, the total cost of the enterprise must be lower than that of competitors. There are two ways to achieve this: logistical warehouse costing

• 1) use resources more efficiently than competitors and manage factors that affect costs;
• 2) rebuild the cost structure of the enterprise in such a way as to exclude some elements that create costs.

Ways to reduce the level of logistics costs:

• 1) search and reduction of those activities (procedures, works, operations) that do not create added value, by analyzing and revising the supply chain.
• 2) negotiating with suppliers and buyers to establish lower selling and retail prices, trade allowances.
• 3) assisting suppliers and buyers to achieve lower cost levels (customer business development programs, seminars for resellers).
• 4) integration forward and backward to ensure control over total costs.
• 5) search for cheaper substitutes for resources.
• 6) improving the coordination of the enterprise's activities with suppliers and consumers in the LC, for example, in the field of timely delivery of products, which reduces the cost of inventory management, storage, warehousing, and delivery.
• 7) compensation for the growth of costs in one link of the LC by reducing costs in another link.
• 8) the use of progressive working methods to increase the productivity of employees.
• 9) improve the use of enterprise resources and more effective management factors influencing the level of total costs.
• 10) updating the most costly links of the LC when investing in a business.

Logistics systems according to the field of activity of a particular economic entity are divided into two groups:

• - micrologistics systems;
• - macrologistic systems.

Micrologistics systems, as a rule, relate to individual enterprises, for example, to an enterprise - a manufacturer of products, and are designed to manage logistics flows in the processes of production and / or procurement of resources and marketing of finished products.

Figure 3.1 - Micro and macro logistics systems

On fig. 3.1 presents five micrologistics systems - A, B, C, D and E, which together form the macrologistic system ABCDE. At the same time, a certain regularity can be distinguished. So, for example, the logistics system AB, including the resource supplier A and the manufacturer B, can be:

• - macrologistic, as it unites two legally and/or economically independent business entities;
• - consisting of two micrologistics systems, if enterprises A and B are a legally registered association of enterprises.

Based on this, it can be argued that the ABCDE logistics system will also be considered micrologistics if the enterprises included in it represent a legally and / or economically separate group - an integrated logistics system. Logistics management in an integrated logistics system is such a management approach to organizing the work of a manufacturing enterprise and its logistics partners (intermediaries), which provides the most complete consideration of temporal and spatial factors in the processes of optimizing the management of logistics flows to achieve the strategic and tactical goals of this enterprise in the market . The concepts of minimizing the overall logistics costs and managing the quality of logistics functions and operations at all stages of the production and commercial cycle are decisive for the formation of integrated logistics systems. The management of the links of the integrated logistics system should be based on the principle of maximum independence with strict control over the activities of these links, in connection with which the role of economic management methods increases significantly.

Consider a number of key aspects of managing an integrated logistics system:

• 1) determination of the efficiency of economic activity of the links of this system;
• 2) determination of the effectiveness of the functioning of the link as part of an integrated logistics system;
• 3) identification of a bottleneck in the integrated logistics system.

The efficiency of economic activities of the links of the integrated logistics system is determined by the following algorithm;

The share of costs of each link (Dzli) in the costs of the logistics system is calculated. Usually, the value of total assets is used as a monetary expression of the amount of costs in the calculations. Therefore, the sum of the costs of each link is the book value of the assets managed by this link. Calculate by formula (1):

D zli \u003d 3 li /? 3 li , (1)

where 3 li - costs of the i-th link of the logistics system;

• ?3 li - costs of the logistics system as a whole;
• - the share of each link (D pli) in the total net profit of the logistics system is calculated according to the formula (2):

D pli \u003d P li /? P li, (2)

where P li - net profit of the i-th link of the logistics system;

• ?П li - net profit of the logistics system as a whole;
• - the coefficient of economic activity efficiency is calculated (TO li ) for each link of the logistics system according to the formula (3):

To li = D pli /DZ li (3)

The links of the logistics system are ranked according to the value of the coefficient of efficiency of economic activity.

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

GOU VPO "NIZHNEVARTOVSK STATE

UNIVERSITY"

Faculty of Economics and Management

Department of Commerce and Management

Course work

Topic: Using ABC-XYZ analysis to optimize the logistics costs of a trading enterprise

Nizhnevartovsk, 2014

INTRODUCTION

CHAPTER 1. THEORETICAL BASES OF LOGISTICS COSTS

1 Essence of logistics costs

2 Classification of logistics costs

3 Methods for estimating logistics costs and ways to optimize them

4 Methods of analysis and ways to reduce the level of logistics costs

CHAPTER 2. ABC-XYZ-ANALYSIS OF THE ENTERPRISE "IP SCHERBININ R.V."

1 a brief description of and enterprise structure

2 ABC analysis method

3 XYZ analysis method

4 ABC-XYZ analysis method

CONCLUSION

LIST OF USED SOURCES

APPENDIX 1

APPENDIX 2

APPENDIX 3

APPENDIX 4

INTRODUCTION

The modern market is characterized by its fierce competition. And in many cases, competitors' products are similar, their difference is only in price. And the price, in turn, consists of the cost of the product and various costs. And in order for the company to be competitive, it is necessary to reduce costs. The problem of costs for each enterprise is one of the most urgent and important problems, since the level, dynamics and structure of logistics costs is closely related to all aspects of the enterprise's economic activity.

Relevance term paper lies in the simplicity and versatility of using the ABC-XYZ analysis. This method makes it easy to optimize stocks, which is one of the main problems of every enterprise.

The purpose of this work is to analyze the logistics costs of the enterprise IP Shcherbinin using ABC-XYZ analysis.

The object of the study is the IP Shcherbinya, the store "Everything for Sleep".

The subject of the study is the commodity groups of the enterprise IP Shcherbinin.

In accordance with the purpose of the work, the study is aimed at solving the following problems:

consider theoretical basis logistics costs of the enterprise, including: the essence of logistics costs and their classification, methods for assessing logistics costs and ways to optimize them, methods of analysis and ways to reduce the level of logistics costs;

to analyze the enterprise IP Shcherbinin "Everything for Sleep" and identify its structure;

explore marketing costs by ABC-XYZ analysis.

The structure of the course work is determined by the subject, purpose and objectives of the study. The work consists of an introduction, two chapters, six figures to improve the perception of information, two tables, a conclusion, a list of sources used and four appendices.

The introduction reveals the relevance, purpose, object, subject, tasks of the study.

The first chapter reveals the concepts, types and methods of optimizing logistics costs at the enterprise IP Shcherbinin "Everything for Sleep".

The second chapter reveals the characteristics and structure of the enterprise IP Shcherbinin "Everything for Sleep".

In conclusion, the final conclusions on the topic under consideration of this course are given.

CHAPTER 1. THEORETICAL BASES OF LOGISTICS COSTS

.1 Nature of logistics costs

In economic theory, it is more common to use the word "costs" rather than "costs". Although these words are practically synonymous, in the dictionary of V. Dahl, edition of 1881, the phrase “spend - spend in anticipation of a return, profit” attracts attention. That is, the concept of "costs" is broader than the concept of "costs" Costs are all expenses of the enterprise, including losses from natural disasters, waste, expenses for the social security of the team. Part of the costs, called costs, is directly related to the production and marketing of products.

Logistics costs are a set of all costs associated with the implementation of logistics operations: placing orders for the supply of products, purchasing, warehousing incoming products, intra-production transportation, intermediate storage, storage of finished products, shipping, external transportation, as well as costs for personnel, equipment, premises , warehouse stocks, for the transfer of data on orders, stocks, deliveries.

For each functional area in logistics, specific indicators are distinguished, for example:

for procurement logistics - the cost of placing an order, the cost of purchased materials, the amount of discounts received, the number of operations per employee, the number of errors, the number of regular suppliers, the reliability of the supplier, the possibility of unscheduled deliveries, the terms of payment for supplies, ratings of suppliers, the quality of the supplied products, etc. ;

for transport logistics - delivery reliability, total time and total distance of delivery, delivery costs, customer satisfaction, frequency of service, number of losses and damages, time for loading and unloading, total weight moved, number of erroneous deliveries, dimensions and carrying capacity of rolling stock, professionalism of drivers, etc.;

for warehousing logistics - inventory turnover, average inventory volume, warehouse space utilization, share of orders satisfied from stocks, share of total demand satisfied from stocks, order lead time, order picking errors; the possibility of special storage conditions, etc.

Logistics costs are 20-30% of the cost of production. Their reduction significantly increases the competitiveness of companies. According to experts, the use of applied logistics systems can reduce inventories by about 80%, and equipment costs by 50%.

Often the effectiveness of correct logistical conclusions is evaluated in terms of their impact on the company's total costs or sales revenue. It is possible to make a decision, as a result of which the total costs will increase, for example, by providing a higher service, there will be an increase in sales revenue. Decisions made in one area or another are not always reflected by unforeseen cost increases in one or more other areas or links in the supply chain. For example, changes in production schedules that increase the efficiency of production can lead to spikes in stocks of finished goods and adversely affect customer service.

Planning and calculation of logistics costs is subject to the principle of total costs arising from material and information flows throughout the logistics chain. Analysis of the funds spent allows you to understand the effectiveness of the logistics system. To do this, compare: internal and external costs; execution of logistics operations by different manufacturers; structures of logistics costs in their own micrologistics system and those of competitors.

An important feature of the formation of logistics costs and the subsequent adoption of logistics decisions is their implementation within the framework of the level of costs that exists in the system. Cost analysis involves accounting for changes in costs caused by logistics decisions. In addition, costs are considered from the standpoint of their growth - as a transformation of total costs due to the transformation of the system. Thus, the creation of a new link in the distribution network affects the costs of transportation, information transfer, negotiation, maintenance of stocks, i.e. changes the structure of costs and their total value in the system.

1.2 Classification of logistics costs

enterprise logistics cost

Costs in logistics are classified according to various criteria. (Appendix 1).

Depending on the behavior of costs when the volume of work with the material flow changes, they are divided into fixed and variable.

Fixed costs - do not change with normal fluctuations in the volume of activity. Variable costs - change in proportion to the change in the volume of activity.

Depending on the reference to certain processes, direct and indirect costs are distinguished. Direct (or operating) costs - costs that are directly related to the cost object (due to the implementation of specific logistics work). Such costs are not difficult to identify. The direct costs of transportation, warehousing, handling, and some other order fulfillment and inventory management activities can be deducted from traditional expense accounts.

Indirect costs (indirect) - not directly related to the cost object. For example, the cost object is a truck. Direct costs - the driver's salary, depreciation of this car, etc. Indirect - maintenance of a reserve of equipment, a reserve work force, expenses of managers of the transport department, as well as administrative expenses of the entire company.

Depending on the susceptibility to managerial influence, costs are divided into regulated and unregulated. Adjustable costs - costs that can be managed at the level of the responsibility center

Unregulated costs are costs that cannot be influenced from the responsibility center. It is assumed that these costs are regulated at the level of the company as a whole.

Depending on the type of logistics function, costs are divided into transport costs, storage costs, etc. At the same time, the main types of costs that can be well managed at the level of responsibility of logistics services are the costs associated with the storage and transportation of products.

There is also such a thing as total (gross) costs - this is the sum of fixed and variable costs. General logistics costs determine the cost of production. The most important components of the total costs are transportation costs, the costs of forming and storing stocks and the costs of trading.

Transportation costs are part of the procurement costs. They include payment of transport tariffs, freight, various fees, the cost of maintaining their own transport, the cost of loading and unloading operations, freight forwarding, wages for staff, the cost of fuel and lubricants and energy resources.

Storage costs - the costs associated with ensuring the safety of products. Storage costs include the costs of maintaining warehouse facilities, the salary of warehouse personnel, and shortages of products within the limits of natural attrition.

Distribution costs in wholesaling and retailing are the costs of moving goods from a supplier to a consumer, which consist of the costs of selling goods in wholesale and retail trade. They are the main factor determining the profitability of commercial enterprises.

1.3 Methods for estimating logistics costs and ways to optimize them

The concept of total costs is simple and complements the concept of logistics as a system. The main problem that arises when using general costs is the impossibility of identifying the entire cost chain associated with any process of moving the material flow (MF) from the manufacturer to the consumer. The main reason is that costing in accounting practice is carried out in separate functional areas, while material flows pass "through" the organization, interacting with many departments.

Since traditional accounting methods combine costs into large aggregates, this does not allow for a detailed analysis of costs of various origins. And as a result of the decision made about certain costs, unforeseen circumstances may occur affecting other functional areas of the enterprise.

Traditional accounting methods, as shown in Fig. 1a, are aimed at determining the costs by functionality (vertically), by which it is impossible to determine the costs that arise during the implementation of the end-to-end process of promoting the material flow (business process). It is only known what the implementation of a particular function costs.

Rice. 1a - Traditional system of costs by function

Cost accounting for business processes gives a clear picture of how the costs associated with customer service (the priority task of logistics) are formed, what is the share of each of the departments in them. By summing up all costs horizontally, it is possible to determine the costs associated with a particular process (Fig. 1b). Thus, both the indicators of the through material flow and the individual specific costs that arise in different departments turn out to be determined.

The practical application of the concept of business process costing involves identifying costs that can be avoided if this product will not be manufactured or brought to the customer.

Rice. 1b - Logistic cost accounting system by function

Thus, Special attention it is necessary to pay attention to the reduction of costs, which occupy the largest shares in the sum of all logistics costs. As practice shows, the main components of logistics costs are transportation and procurement costs (up to 60%) and the cost of maintaining stocks (up to 35%).

Another feature of logistics costs is a sharp increase in their sensitivity to changes in the quality of the logistics system (LS), which is illustrated in Fig. 2.

Rice. 2 - Dependence of logistics costs on the quality of work of drugs

With the improvement of the quality of the work of drugs to a certain level, logistics costs grow linearly, and then exponentially. For example, if we want to increase the readiness of the sales system for deliveries from 78 to 79%, then the cost of maintaining safety stock will have to increase by about 5%. If we decide to increase delivery readiness from 98% to 99% (also by 1%, but in the area of ​​high quality work), then this will require a 13% increase in costs.

Thus, the specificity of cost accounting in logistics is: firstly, the need to identify all costs associated with specific logistics processes (the principle of total costs); secondly, in the grouping of expenses not around the divisions of the enterprise, but around the work and operations that absorb resources.

1.4 Methods of analysis and ways to reduce the level of logistics costs

Methods for analyzing logistics costs:

strategic analysis of logistics costs (Benchmarking) is a procedure for comparing the position of an enterprise in terms of customer service costs with a similar position of its closest competitors.

cost analysis - a normative method based on the study of cost elements and aimed at reducing costs and, accordingly, increasing the consumer value of products;

functional cost analysis is a method aimed at reducing the level of costs for customer service. The method is based on a thorough study of the individual stages of the process of fulfilling consumer orders and finding out the possibility of their standardization for the transition to cheaper technologies.

The procedure for analyzing the logistics costs of customer service:

cost centers are determined. Under the cost centers understand the functional areas of the business, where significant costs are concentrated and where a decrease in their level can provide an increase in added value for the consumer;

important cost points within each cost center are identified. Cost centers are individual areas within a single cost center that are responsible for all costs attributable to that center;

the business of the enterprise is considered as a whole as a single cost stream;

the cost is considered as the amount that the consumer pays, and not as the amount of costs that arise within the enterprise as a legal entity;

costs are classified according to their main characteristics and, thus, a diagnosis of logistics costs is carried out.

Ways to reduce the level of logistics costs:

negotiating with suppliers and buyers to establish lower selling and retail prices, as well as trade allowances;

assisting suppliers and buyers to achieve lower cost levels (customer business development programs, seminars for dealers);

back and forth integration to keep total costs under control;

search for cheaper substitutes for resources;

improving the interaction of the enterprise with its suppliers and consumers in the supply chain. For example, coordination of the activities of the enterprise and its partners in the field of timely delivery of products reduces the level of costs for warehouse operations, inventory management, storage and delivery of finished products;

offsetting cost increases in one link in the supply chain by reducing costs in another;

the use of progressive methods of work to increase the productivity of employees and the efficiency of functional units;

improving the use of enterprise resources and more efficient management of factors affecting the level of total costs;

elimination of those activities that do not create added value by analyzing and revising the supply chain;

updating the most costly links in the supply chain when investing in a business.

CHAPTER 2. ABC-XYZ-ANALYSIS OF THE ENTERPRISE "IP SCHERBININ R.V."

.1 Brief description and structure of the enterprise

IP Scherbinin R.V., the store "Everything for Sleep" has been operating since 2008 in the city of Nizhnevartovsk. The company is engaged in the sale of bedding. This store has three branches, which also operate in the city of Nizhnevartovsk and are located at the following addresses:

st. Chapaeva 93

st. Mira 72

st. Omskaya 8

The main suppliers of the goods of the store "Everything for Sleep" are the following enterprises:

Anabella LLC, Moscow

SV-Teks LLC, Moscow Region, Korolev

Primavel LLC, Moscow

LLC "Tpk sd" DM textile<#"823832.files/image004.gif">

Rice. 4

ABC Group	Revenue,%	Items,%

As a result of the division of goods into groups ABC, the following was obtained:

Group “A” includes such product groups as bed linen sets (kpb), pillows, mattresses, blankets, towels, blankets / bedspreads, folding beds.

group "B" includes such goods as orthopedic mattresses, sheets, sets, elite cpb.

group "C" includes such goods as pillowcases, duvet covers, toys, napkins / handkerchiefs, tablecloths, bags.

By the number of product groups, I can say that 45% of all product groups belong to group A, 19% of goods belong to group B, and 36% belong to group C (Fig. 5).

Depending on the amount of revenue:

group A includes 84% ​​of the total revenue;

in group B - 12% of the total revenue;

in group C - 4% of the total revenue (Fig. 6).

The following conclusions can be drawn from the ABC analysis:

From the point of view of purchasing costs, of course, it is better to concentrate all efforts and resources on a small number of product groups that bring the main profit to the enterprise. But these actions can reduce the competitiveness of the enterprise, the possibility of losing customers is also high, since there will be no related product- and this directly affects the volume of revenue and, consequently, the profit of the enterprise. Therefore, it is necessary to take into account the contribution of these products to the functioning of the store.

2.3 XYZ analysis method

analysis - a mathematical and statistical method that allows you to analyze and predict the stability of sales certain types goods and fluctuations in the level of consumption of certain goods.

The purpose of XYZ-analysis is the division of goods into groups depending on the uniformity of demand and the accuracy of forecasting.

The XYZ analysis method is similar to the ABC analysis and is based on the same principle - goods are divided into three groups X, Y and Z, based on the value of the coefficient of variation over a certain period of time. This analysis divides objects according to the degree of deviation from the average calculated over several periods.

, (1)

where: σ - standard deviation, - number of periods.

In relation to IP Shcherbinin:

The coefficient for each group of goods is presented in Appendix 3.

Rice. 7

According to the XYZ curve, the following class boundaries were identified:

Y: V = 10-25%;: V > 25%.

Group "X" includes such groups of goods - kpb, mattresses, blankets, sheets, pillowcases, duvet covers, napkins, bags.

Group "Y" includes the following groups of goods - pillows, blankets, folding beds, orthopedic mattresses, sets, toys.

The group "Z" includes the following groups of goods - towels, elite kpb, tablecloths.

2.4 ABC-XYZ method

Of course, you can use each type of analysis separately, but this will not give a complete picture of the company's assortment matrix, so it is recommended to use both types of analysis in combination, in order to identify strong and weak products, sales stability, and products that are key to the company. XYZ analysis allows split sales data into 9 groups depending on the contribution to the company's revenue (ABC) and the frequency of purchases (XYZ).

According to the analyzes done, the following matrix was obtained, which consists of 9 groups: AX, BX, CX, AY, BY, CY, AZ, BZ, CZ.

X-material	High consumer price and high reliability of the consumption forecast - kpb, blankets, mattresses.	Average consumer price and high reliability of consumption forecast - sheets.	Low consumer price and high reliability of consumption forecast - pillowcases, duvet covers, napkins, bags.
Y-material	High consumer price and average reliability of consumption forecast - pillows, blankets, cots.	Average consumer price and average reliability of consumption forecast - orthopedic mattresses, sets.	Low consumer price and average reliability of consumption forecast are toys.
Z-material	High consumer price and low reliability of consumption forecast - towels	Average consumer price and low reliability of consumption forecast - kpb elite	Low consumer price and low reliability of consumption forecast - tablecloths.

According to the matrix, it is possible to single out the leader group - this is AH. This product group has not only a high consumer price, but also a high stability of consumption. Therefore, for groups AX and BX, it is necessary to ensure the constant availability of goods, but for this it is not necessary to create an excess safety stock. The consumption of goods in this group is stable and well predicted.

For groups AY and BY with a high and medium level of turnover, it is necessary to increase the safety stock, because. have insufficient stability of consumption.

For goods of the CX group, you can use the system of orders with a constant frequency and reduce the insurance inventory.

Goods of the AZ and BZ groups with a high turnover are characterized by low predictability of consumption. Therefore, for the goods of this group, the ordering system should be reviewed:

transfer part of the goods to the system of orders with a constant volume;

choose suppliers located close to the warehouse, thereby reducing the amount of insurance inventory;

increase the frequency of control;

entrust work with this group of goods to the most experienced seller.

The group of goods CZ can be painlessly withdrawn from the assortment, since it is from the goods of this group that illiquid or hard-to-sell inventory arises, from which the company incurs losses.

CONCLUSION

In the course work, the theoretical foundations of the enterprise's logistics costs were considered, including: the essence of logistics costs and their classification, methods for estimating logistics costs and ways to optimize them, analysis methods and ways to reduce the level of logistics costs.

An analysis of the enterprise IE Shcherbinin "Everything for sleep" was also carried out and it was revealed that this enterprise has three branches in the city of Nizhnevartovsk, four main suppliers, five major competitors and a linear structure of the enterprise. IP Shcherbinin has only twelve employees, including a director, an accountant and ten salespeople.

After that, marketing costs were investigated using the ABC-analysis of the XYZ-analysis, ABC-XYZ-analysis. And on the basis of the research, it is necessary to pay attention to certain groups of goods that need to be removed from the range of goods to reduce the logistics costs associated with the storage and transportation of goods that do not make a profit. This product group is CZ (product group - tablecloths).

It should be noted that at each enterprise there are such moments that need to be optimized in certain processes. In the near future, the elimination of these bottlenecks will lead to a reduction in logistics costs. And how quickly the company optimizes its activities, so much it will become more competitive, attracting new visitors with possible discounts and nice price goods.

LIST OF USED SOURCES

1. Aleksinskaya T.V. Fundamentals of logistics. General issues of logistics management / T.V. Aleksinskaya - Taganrog: Publishing House of TTI SFU, 2010. 116 p.

2. Anikin B.A. Commercial logistics: textbook. / B.A. Anikin, A.P. Tipukhin - M.: Prospect, 2009. - 432 p.

Anikin B.A. Logistics. Theory and practice. Fundamentals of logistics: textbook / B.A. Anikin, T.A. Rodkina - M.: Prospekt Publishing House, 2014. - 340 p.

Bowerox Donald J., Kloss David J. Logistics: an integrated supply chain. 2nd ed./[Trans. from English. N.N. Baryshnikova, B.S. Pinsker]. - M.: CJSC "Olimp-Business", 2010. - 640s.

Vinokur L.B. Fundamentals of logistics: Proc. Benefit / L.B. Vinokur - Vladivostok: DVGMA, 2009. - 173 p.

Gadzhinsky A.M. Logistics: Textbook / A.M. Gadzhinsky - 20th ed., revised. and additional - M: Publishing and Trade Corporation "Dashkov and Co", 2012. - 484 p.

Gadzhinsky A. M. Workshop on logistics / A. M. Gadzhinsky. - 8th ed. - M.: Publishing and Trade Corporation "Dashkov and Co", 2012. - 312 p.

Gerasimov B.I. Fundamentals of logistics: textbook. / B.I. Geraimov, V.V. Zharikov, V.D. Zharikov. - M.: publishing house Forum, 2010 - 304 p.

Grigoriev, M. N. Logistics. Basic course: textbook / M. N. Grigoriev, S. A. Uvarov - M .: Yurayt Publishing House, 2011. - 782 p.

Kanke A.A. Fundamentals of logistics: textbook. / A.A. Kanke, I.P. Koschevaya. - M.: KNORUS, 2013. - 576 p.

11. Logistics. logistics costs. URL: #"823832.files/image009.gif">

APPENDIX 2

	February 2014	Quantity	Revenue, rub	Share of revenue	Increasing share	ABC Group
	Towels
	Plaids / bedspreads
	Clamshells
	Orthopedic mattresses
	sheets
	Kpb elite
	Pillowcases
	duvet covers
	Stress toys
	Handkerchiefs / napkins
	tablecloths
			RUB 1,920,325.00

APPENDIX 3

Product groups

average per month

dispersion

RMS calving

Coef. variations

Towels

Plaids / bedspreads

Clamshells

Orthopedic mattresses

sheets

Kpb elite

Pillowcases

duvet covers

Stress toys

Handkerchiefs / napkins

tablecloths

APPENDIX 4

	Product groups		Coefficient of variation (y-axis)	Ordered List Row Number	Group XYZ
	Pillowcases
	Handkerchiefs / napkins
	Plaids / bedspreads
	sheets
	duvet covers
	Stress toys
	Clamshells

COURSE WORK

"The main methods of accounting for logistics costs and mechanisms for their optimization"

Introduction

In conditions modern market firms are increasingly consumer-oriented, which is manifested in their desire to meet the possible needs of consumers. For a specific consumer, a high level of quality of a particular product or service means the presence of such a combination of consumer properties that satisfies his needs. One of these important properties is the cost of a product or service, which largely depends on the costs associated with various operations and works. Reducing overall costs can be achieved by applying the principles of logistics in the practice of companies.

Logistics activities are integrated and extend from the moment the need for a product or service arises to the moment the need is met.

Logistics is defined as Team work various enterprises to integrate all processes related to the achievement of their business goals. Activities in the field of logistics are multifaceted. It includes the management of transport, warehousing, stocks, personnel, organization of information systems, commercial activities and much more.

The essence of the principles of logistics is an organic interconnection, the integration of the above areas into a single system.

In a market economy, the leader in competition can only become a firm that will rationally use its capabilities.

The aim of the work is an in-depth study of logistics costs and methods for their optimization.

The objectives of the course work are to put the acquired knowledge into practice, master the cost optimization methodology, develop and consolidate the skills of conducting independent research work. In the first section, the concept of logistics costs is disclosed. The second section deals with issues related to cost accounting methods in logistics systems. The third section deals with the issue of cost optimization, the search for a "bottleneck" in the logistics system. The fourth part of the course work is computational and analytical, it will reflect the application of the acquired knowledge in practice.

1. Costs associated with ensuring the logistics activities of enterprises

Logistics costs - costs associated with the implementation of logistics operations (placement of orders for the supply of products, purchase, warehousing of incoming products, intra-production transportation, intermediate storage, storage of finished products, shipping, external transportation), as well as costs for personnel, equipment, premises, warehouse stocks, for the transfer of data on orders, stocks, deliveries. The costs of enterprises are very diverse and are divided into cost elements, functional areas and responsibility centers (Fig. 1) .

Figure 1 - Classification of logistics costs

The principle of total costs is to take into account the total cost of managing material and related information and financial flows throughout the entire logistics system.

To determine the effectiveness of the logistics system of the enterprise, a comparison of internal and external costs is carried out. It determines which activities are performed better than other manufacturers, compares the structure of logistics costs at this enterprise and its competitors.

An integrated analysis of logistics costs is carried out for the following groups of costs: for the purchase, production and marketing of products.

The cost of purchasing products includes the cost of purchasing raw materials and materials, i.e. their cost, ordering costs, transportation costs, costs of holding inventories, costs of invested capital.

Production costs include the costs of receiving raw materials and materials, placing an order for the production of products, intra-production transportation, products, storage of work in progress, as well as the costs of freezing funds. Distribution costs include the cost of storing stocks of finished products, ordering (packaging, sorting, labeling and other operations), selling, transporting finished products, as well as costs of capital invested.

The subsequent analysis of costs for individual items allows us to differentiate the operational and financial responsibility of employees of business units.

Transportation costs are the costs of transporting products from the place of sale or purchase to the location of buyers. Transport costs include payment of transport tariffs and various fees of transport companies, the cost of maintaining your own transport, the cost of loading and unloading, freight forwarding. The complex of operations that make up the content of the storage process includes the acceptance of products in terms of quantity and quality, loading and unloading operations, moving products inside warehouses and placing them in storage places, monitoring the condition of stored products, maintaining and ensuring the operation of warehouse equipment, completing and preparing products for sale.

Storage costs are the costs associated with ensuring the safety of products. Storage costs are additional costs caused by the continuation of the production process in the sphere of circulation, i.e. are productive. However, they will be productive costs only when storing the standard volume of product inventories necessary to ensure the continuity of the logistics process. Storage costs include:

Warehouse maintenance costs;

Warehouse staff salary;

Lack of production within the norms of natural loss;

Administrative and management and other expenses.

Warehouse costs are determined by the amount of costs for organizing the storage of products and the amount of overhead costs.

Figure 2 - List of costs required for the operation of the warehouse

Logistic costs for servicing customer orders are divided into:

costs associated with obtaining orders - with the implementation of the company's efforts to attract buyers to its products and sell it (payments to dealers, commissions for representing the sale of products, expenses for organizing sales exhibitions and product demonstrations, discounts from the price of products to compensate services for the sale of products, etc.);

Costs associated with the fulfillment of orders - with the implementation by specialists of the company's divisions of activities for the purchase, storage, transportation, production of products, with its insurance, payment of customs duties and services of freight forwarding enterprises, with the protection of products, their packaging, the manufacture of accompanying goods and transport documentation, communication and correspondence, as well as costs due to special situations.

Logistics costs can be divided into the following categories:

productive costs - the costs of work aimed at creating the added value that the consumer wants to have and for which he is willing to pay;

The cost of maintaining a logistics business does not create value in and of itself, but it is necessary. For example, the costs of transportation, ordering, checking the work of employees, keeping records of products;

control costs - the costs of activities aimed at preventing undesirable results of customer service;

direct costs - costs that can be directly attributed to a specific carrier (product, group of products, order);

indirect costs - costs that can be attributed to the carrier (product, group, items, order) only by performing auxiliary calculations;

fixed costs - costs that do not depend on changes in the volume of executed orders of internal and external consumers;

· planned costs - costs calculated for a specific logistics facility and a specific period for a given service program, the volume of consumer orders and technology. These costs are equal to the planned volume of resource consumption multiplied by their planned prices;

Unprofitable costs are the costs of work that cannot produce results, for example, the costs of “inaction”, equipment downtime, etc.

Logistics costs can also be divided into two types:

1) the cost of forming the final product;

2) transaction costs.

The cost of forming the final product is the cost to the manufacturer for the transformation of raw materials into the final product.

Transaction costs are the costs associated with making purchases.

Transaction costs can be subdivided according to the following items:

1) search for clients - collecting information, establishing contacts, coordinating interaction, exchanging data;

2) negotiations - issuing a request, preparing proposals, negotiating, concluding an agreement;

3) ensuring the interests of the parties - research and development, quality assurance agreement;

4) exchange process - transport and storage operations;

5) control - audits, testing of the first samples, acceptance of products, final inspection, complaints, effectiveness of interaction;

6) adaptation - confirmation of satisfaction with the service, updating data;

7) adjustment of suboptimal contractual conditions - additional loading of production capacities, requirement of additional price discounts, change of framework conditions;

8) weakening of strategic positions - consumer withdrawal, reduction of market share;

9) completion of the transaction - fulfillment of payment obligations, dismissal of excess personnel, execution of final documentation.

According to the frequency of occurrence, one-time and regular transaction costs are distinguished. Regular, along with direct exchange costs, include all costs arising from the implementation and control of a trade agreement in the process of exchange relations.

A significant part of transaction costs is of a logistical nature, namely:

The cost of resources used to find commercial partners, negotiate terms of supply, draw up contracts and secure property rights obtained through a particular economic connection;

Intermediary fees;

The cost of transporting resources from the point of acquisition to the point of use.

Grouping logistics costs according to a functional attribute will allow to exercise control over the level of costs for individual operations, to identify the effectiveness of various schemes for organizing logistics activities, and to conduct comparative analyzes of the logistics costs of enterprises.

The functional centers of logistics costs can be subdivided into the areas of logistics administration, receipt, processing and ordering, production planning, purchasing, supply, warehousing and storage, marketing of products and delivery of the order to the consumer. In accordance with this division, there are costs and expenses associated with:

With control;

Servicing consumer orders;

Supply and procurement;

production planning;

Transport support;

Warehousing and storage;

Distribution and marketing of products.

The classification of logistics costs allows you to create a model of the enterprise cost system, without which it is difficult to solve the problems of planning, accounting, monitoring and regulating these costs.

The whole variety of logistics costs can be classified according to the following criteria (Table 1).

Table 1. Classification of logistics costs

Classification sign	Cost type
Economic content	Memorial and alternative
Functional value	Administrative and operational
Influence on management decisions	Relevant and irrelevant
Attitude to the logistics system	Internal and external
Flow process organization level	productive and unproductive
Flow process dynamics	Variable, constant, mixed
Nature of logistics operations	Direct and indirect
Stream Process Scale	Local and total
Expenditures	Tangible and intangible
Origin of Real Value	Initial and recovery
Degree of adjustability	Fully, partially and slightly adjustable
Frequency of occurrence	Disposable and regular
Reflection in reporting	Explicit and implicit
Decision dependent	Additional and non-refundable

Currently, numerous classifications of production costs have been developed according to various features(Table 2).

Table 2. Classification of production costs

Classification sign	Cost Division
By economic content	For economic elements and items of expenditure
In relation to the technological process	For main and overhead
According to the unity of the composition	For single element and complex
According to the method of attribution to the cost of customer service	For direct and indirect
In relation to the scope of service	For variables and constants
according to the expediency of spending	On productive and unproductive
When possible, plan coverage	For planned and unplanned
According to real costs	For planned (forecast) and actual
According to the frequency of occurrence	For current and one-time
By degree of averaging	For general and average
Depending on the procedure for allocating costs to the profit calculation period	For product costs and period costs
If possible, regulation in the center of responsibility	For regulated and non-regulated

One of the most important is the grouping of costs by economic elements and costing items.

Grouping by elements allows you to select economically homogeneous types of logistics costs. Currently, the composition and content of cost elements is determined by the Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for the formation of financial results taken into account when taxing profits, approved by the Decree of the Government of the Russian Federation dated August 5, 1992 No. 552.

Element-by-element costing is necessary to determine the cost structure (ratio of their specific gravity), budgeting, analysis and identification of reserves, for the organization of accounting and formation of costs, cost calculation. It is based on the input-output method, which can be the basis for determining the final result (profit, loss) in economic systems.

The fundamental difference between the grouping of costs by costing items from the grouping by economic elements is the presence of complex items that combine elements according to their economic content, the principle of purpose (main costs and maintenance and management costs), the way they are distributed between individual types of services (direct and indirect) and dependent on the volume of service (conditionally constant and variable).

It should be noted that the use of costing to control logistics costs is limited by its main drawback: it does not provide information on which it is possible to make an operational management decision. The average data on the cost of services provided by departments does not reflect the whole picture of the formation of the cost, since the sources of growth in logistics costs are hidden.

Summarizing the views existing classifications costs and based on the existing system of accounting for customer service costs, we can conclude that the main features of the classifications are divided into:

For functional - according to items reflecting the target orientation of costs in terms of their functions and role in ensuring the quality of customer service;

By sources of compensation - the cost of production, profit, budget financing;

Accounting - by the nature of cost accounting;

Calculation - direct and indirect, conditionally fixed and conditionally variable costs in relation to the process of fulfilling consumer orders;

By frequency - current, one-time, costs for a certain period of time;

Place of occurrence - workplace, group of jobs, site, workshop, enterprise;

According to the stages of the process of fulfilling consumer orders.

Planning and accounting for logistics costs in accordance with such classifications makes it possible to assess their absolute value, solve problems on the validity of increasing or decreasing the value of these costs, determine the directions for their most effective use, analyze and improve their structure.

One of the shortcomings of the existing classifications of logistics costs is the use of mixed signs of their grouping according to cost items and economic elements. Hence the double accounting of one operation and the incomplete reflection of actual expenses.

2. The main methods of accounting for logistics costs

The following methods of accounting for logistics costs are known:

Standard costing, according to which all costs are calculated using standards in quantitative and monetary terms before the start of customer service;

Direct costing, which divides logistics costs into fixed and variable, while fixed costs are attributed to sold products;

Absorption costing, which divides all costs into direct and indirect, which relate to sold products and product balances in stock. Cost planning in the standart costing system can be done in two ways:

1) based on an analysis of the actual indicators of customer service for the past year;

2) on the basis of service standards (norms).

In traditional accounting, costs are defined in such different categories as wages, salaries, remuneration, payments to suppliers, business travel, depreciation, research, development, etc. All types of deviations from service standards are divided into two types:

1) deviations due to the action of random and controlled fluctuations of processes. If these deviations are insignificant, then they do not require the intervention of the control system;

2) deviations as a result of a temporary or permanent change in process indicators. If this change is temporary and can be corrected in the next maintenance cycle, then corrective action is required. Deviations caused by a constant change in process indicators require management decisions.

Thus, accounting and economic analysis, acting as management tools, should not only identify deviations from existing standards or norms, but also show the nature and cause of these deviations: random disturbances in the service system, or temporary disturbances, or disturbances caused by permanent change in process indicators.

The direct costing system (direct costing or variable costing) is based on the division of the cost of service into costs that are fixed and costs that change in proportion to changes in the volume of service. Fixed costs in their entirety are included in the financial result and are not posted by type of product. In this system, the cost is determined only by variable costs and the concept of "marginal income" is introduced, i.e. sales revenue less all variable costs. The division of costs into fixed and variable costs is closely related to determining the critical service level point.

Regardless of the accounting policy adopted by the enterprise, the direct costing method is necessary in management accounting and is based on accounting for specific costs.

The full method of product costing is used mainly for external reporting and is based on the distribution of all costs included in the cost price by type of product, i.e. involves the calculation of the total cost of production.

The absoption costing method involves splitting costs into direct and indirect. Stocks of finished goods in the warehouse are valued at full cost.

The main difference between the direct costing and absoption costing methods is the order in which fixed costs are distributed between the calculation periods. The problem is the choice of the period for assigning constants production costs to implementation costs.

The following cost management methods are known:

Design;

Custom;

Portion;

Commodity (continuous, serial).

The cost price is one of the most accurate measures of the level of costs, an effective means of assessing the activities of an enterprise and its structural subdivisions for customer service. As a result, this indicator forms taxable profit, thereby determining a part of the enterprise's budget payments. The level of material costs is one of the main economic indicators for the operational and current impact on the service system, for making a management decision, and a determinant of the price level for customer service.

There are different types of production costs:

According to the composition of costing items - technological, production and complete;

By the nature of the information used - planned and reporting;

For use in intra-factory management - workshops, sections, teams;

By the level of generalization - enterprises (organizations).

In foreign practice, the following types of cost are distinguished:

Cost by responsibility centers (for planning and monitoring the results of activities of responsible executors);

Full cost of production (used for pricing and other operational decisions);

Direct cost of production (used for pricing and other operational decisions in special circumstances).

Currently, it uses two methods for calculating the cost of maintenance - in full and in a reduced version.

In the domestic practice of planning, accounting and cost analysis at the enterprise level, the indicator "full cost" has received the greatest use.

The calculation of the total cost of service is based on the following principle: all costs related to the fulfillment of the order of consumers of a given period must be included in its cost. This requires information from the logistics service about the methods of control over all components of the cost of service; on ways to control the cost of warehouse services in order to warn in a timely manner of the possibility of overstocking; on the structure of the final cost so that retail prices on the market can be adjusted in time and be competitive; on the level of the cost of servicing the current and long-term planning of the logistics activities of the enterprise.

According to the requirements of regulatory documents, accounting at full cost is widespread and important for determining the financial results of an enterprise and tax payments. But it also has significant drawbacks:

The impossibility of prompt intervention in the results of the enterprise. The results become known only in the second half of the next month;

The impossibility of analyzing, controlling and planning costs due to inattention to the nature of the behavior of costs depending on the volume of traffic (fixed costs in accounting are considered as variables);

Inclusion in the cost of transportation of costs that are not directly related to the main activity. As a result, there is a distortion of profitability, which depends on the method of allocation of fixed costs;

Transfer of fixed costs as part of the cost of inventory to deferred costs. These shortcomings indicate that full cost accounting does not provide the information necessary for full cost management. Therefore, along with accounting for the full cost, accounting for the truncated cost is used.

The use of methods for calculating truncated costs in the internal management accounting system involves the differentiation of logistics costs into variable and fixed (direct and other) with their subsequent distribution between service processes. Variables (operational) usually include wages the main logistics personnel, material costs, the costs of transportation, storage, preparation of products for production consumption, and others that directly depend on the volume of logistics operations and change in proportion to the change in the scale of logistics activities.

An important advantage of the truncated consumer service cost system is that it allows you to simplify the rationing, planning, accounting and control of a limited number of cost items. The benefits are also:

1) simplicity and objectivity in calculating the cost of servicing consumers, since this eliminates the need for a conditional distribution of fixed costs;

2) the ability to compare the cost, profitability of customer service in different periods at variable costs. In this regard, the change in the structure of the enterprise and the associated change in fixed costs do not affect the cost of fulfilling orders;

3) the possibility of determining the most cost-effective products, the optimal volumes of traffic according to the contribution that they make to the total income;

4) the ability to determine the break-even point, i.e. the amount of service at which the enterprise has neither profit nor loss.

The disadvantages of using the reduced version of the cost calculation are:

1) the complexity of separating fixed and variable costs;

2) the problem of the objectivity of including variable costs in the cost of customer service;

3) such an approach to calculating the cost does not answer the question: how much does customer service cost, what is its total cost? Therefore, additional distribution of fixed costs is necessary;

4) in case of price reduction in order to achieve a privileged position in the market for certain types of services, there is a danger that fixed costs will not be covered, i.e. the company will suffer losses;

5) among the fixed costs there are those that can be directly attributed to individual orders, but with this method they are not taken into account in the cost price.

The main advantage of the reduced version of accounting and costing of customer service is that it allows you to study the relationship between the volume of service, costs and profits of the enterprise, i.e. conduct a break-even analysis in cost management. The use of methods for calculating truncated logistics costs allows you to avoid the conditionality of the distribution of fixed costs, apply the estimated coefficients for attributing the latter to the centers of logistics responsibility. The rest of the fixed costs are offset by the margin, i.e. the difference between the service price and the total of variable and direct fixed costs. Truncated cost accounting plays an independent role in cost management and is carried out in parallel with full cost accounting that meets the requirements of Russian legislation.

Activity-based costing requires allocating the costs associated with these broad categories to specific tasks and work performed. In this case, it is necessary to estimate the costs of competing links of suppliers. To clarify the position of the enterprise in relation to its competitors, the costs of competitors for the same activities should be estimated. This is the highest class of competitive intelligence. And despite the routine determination of cost estimates for each job and the inaccuracy of some of these estimates, the results of comparing the costs of performing specific internal tasks and functions of the enterprise and those of its competitors, as well as determining the competitiveness of the enterprise in comparison with its main rivals, make accounting for costs by types activities a valuable strategic management tool. Despite the existence of certain problems associated with this calculation, management team each enterprise should try to calculate the chain of its business.

Accounting for logistics costs should be integrated with their regulation, planning and analysis into a single information system, which allows you to quickly identify and eliminate deviations in the process of logistics activities. At the same time, questions are being resolved about the profitability for the enterprise of purchasing a particular product, production in a particular place, and the use of certain distribution channels.

An analysis of the practice of enterprises has shown that the existing analytical methods for determining logistics costs do not make it possible to assess the contribution of each structural unit to the total amount of savings or appreciation. And this is especially important when it is necessary not only to establish the cause of the additional costs, but also to identify the place and possible consequences.

2.1 Direct costing system

A feature of the organization of accounting in Western enterprises and firms is its division into financial and management (production) subsystems, which is objectively due to the difference in their goals and objectives.

The subject of the research is the system of managerial (production) accounting. It is impossible and, apparently, pointless to talk about some kind of unified system of management (production) accounting at Western enterprises, since it is this system that is the least regulated by law. The organization of production accounting is an internal affair of a given enterprise or firm. The administration itself decides in what sections to classify costs; how much to detail cost centers and how to link them with responsibility centers; keep records of actual or standard (planned, standard), full or partial (variable, direct, limited) costs.

The diversity of enterprises, determined by forms of ownership, economic, legal, organizational, technical, technological and other factors, as well as the competence of managers and their need for one or another managerial information, determine the variety of specific forms of organization of production accounting.

In the practice of Western accounting, two options for the connection between managerial (production) and financial accounting are used. This connection is carried out with the help of control accounts, which are the expense and income accounts of financial accounting. If there is a direct correspondence between the accounts of the managerial (production) accounting department and the control accounts, they speak of an integrated (monistic, one-round) accounting system at the enterprise, i.e. We are talking about the first connection. If the subsystem of management (production) accounting is autonomous, closed, then paired control accounts of the same name are used, known as reflected, mirror accounts, or screen accounts. This is the second option.

The most important characteristic of Western systems of management (production) accounting is the efficiency of cost accounting. From this point of view, cost accounting is divided into accounting for actual (past, historical) costs and cost accounting according to the "standard-cost" system. The "standard-cost" system includes the development of norms of standards for the costs of labor, materials, overhead costs, the preparation of a standard (normative) cost estimate and accounting for actual costs with the allocation of deviations from the standards (norms).

The management accounting system used in Western industrial enterprises is characterized by many features that can be used as the basis for their classification. One of the signs is the completeness of the inclusion of costs in the cost of production. Here we can talk about two management accounting systems: a system of full inclusion of costs in the cost of products (works, services), i.e. on traditional accounting at full cost and the system of incomplete, limited inclusion of costs in the cost on some basis, for example, on the basis of the dependence of costs on production volume, i.e. direct costing system.

In the theory of domestic accounting, there is a well-developed system of regulatory accounting, in many respects similar to the Western "standard-cost" system. The normative accounting system includes methods for developing and establishing norms for the consumption of production resources, calculating the normative cost of production, systematic accounting for changes in norms and operational accounting, and documenting deviations from norms, indicating their causes and perpetrators.

The problem so far has been that in the conditions of a rigidly planned and centrally controlled economy of cost and state pricing, the enterprise had no real incentives to reduce costs through cost management, an effective means of which is standard accounting.

As for the comparison of our and Western accounting systems on such a basis as the completeness of including costs in the cost price and their division into constants and variables depending on the change in production volume, our system has not yet had the practice of using direct costing, i.e. . separate accounting for variable and fixed costs, but accounting for the full cost has been and is still being used.

The classification of costs into conditionally fixed and conditionally variable is accepted in domestic economic analysis for solving certain problems.

Now we can characterize the "direct costing" system and reveal its essence. "Direct Costing" should be defined as the division of the cost of production into costs that are fixed and costs that vary in proportion to volume changes. Only fixed costs and variable overheads are used to value inventory and sales. The remaining costs are charged directly to profit or loss. However, it must be emphasized that the essence of the "direct costing" system lies primarily in the division of costs and only the secondary goal is the assessment of reserves. Therefore, the focus is on the impact that "direct costing" has on the income statement and additional operational transcripts.

The name "direct costing" introduced in 1936 by the American D. Harris in his work means accounting for direct costs. It does not fully reflect the essence of the system. The main thing in direct costing is the organization of separate accounting for variable and fixed costs and the use of its advantages in order to increase management efficiency. Therefore, often the system of accounting for variable costs is called variable-costing - accounting for variable costs.

The name "direct costing" did not appear by chance. At the first stages practical application of this system, only direct costs were included in the cost calculated by variable costs, and all types of indirect costs were written off directly to financial results. As a result, the total amount of variable costs coincided with the amount of direct costs, which is reflected in the name of the system.

Currently, direct costing provides for cost accounting not only in terms of direct variable costs, but in terms of variable indirect costs. Therefore, there is some convention of the name here.

Having defined the essence of direct costing as a management (production) accounting system based on the division of costs into fixed and variable depending on changes in production volume, it is possible to formulate its inherent features, positive aspects and problems.

The main feature of direct costing, based on the classification of costs into fixed and variable, is that the cost of industrial products is taken into account and planned only in terms of variable costs. Fixed costs are collected on a separate account and, at specified intervals, are written off directly to the debit of the financial results account, for example, “Profit and Loss”.

Fixed costs are not included in the calculation of the cost of products, but as the costs of this period are written off from the profit received during the period in which they were made. Variable costs also evaluate the balance of finished products in warehouses at the beginning and end of the year, and work in progress.

An important feature of direct costing is that thanks to it, you can study the relationship and interdependence between the volume of production, costs (cost) and profit.

Let's briefly consider the advantages of the direct costing system.

Of great importance here is the establishment of links and proportions between costs and production volumes. Using the methods of correlation and regression analysis, mathematical statistics, graphical methods, it is possible to determine the forms of dependence of costs on the volume of production or capacity utilization; build cost equations, obtain information about the profitability or unprofitability of production, depending on its volume; calculate the critical point of production volume; predict the behavior of the cost price or certain types of expenses depending on volume or capacity factors, i.e. solve strategic tasks of enterprise management.

Direct costing allows management to focus on changes in marginal income both for the enterprise as a whole and for various products; identify products with greater profitability in order to switch mainly to their production, since the difference between the selling price and the amount of variable costs is not obscured as a result of writing off fixed costs to the cost of specific products. The system provides the ability to quickly reorient production in response to changing market conditions.

In the report on financial results, compiled under the direct costing system, shows a change in profit due to changes in variable costs, selling prices and the structure of products.

Recently, market economy countries have developed various options for setting prices for finished products, taking into account the variable and fixed costs of its production and sale. The information received in the system makes it possible to find the most advantageous combinations of price and volume, and to pursue an effective pricing policy. In a market economy, direct costing also provides information about the possibility of using dumping in the competitive struggle - selling goods at deliberately low prices, which is associated with the establishment of a lower price limit. This technique is used during periods of temporary reduction in demand for products to conquer markets.

In addition, direct costing makes it possible to more quickly control fixed costs, since standard (standard) costs are often used in the process of cost control (i.e. direct costing is organized in combination with standard cost), or flexible estimates. Applying the standard-cost in the direct-costing system, they set the norms for fixed costs; the basis of the control of flexible estimates is the division of costs into fixed and variable. With a full cost accounting system, part of the unallocated amount of overhead costs is transferred from one period to another, so control over them is weakening. Direct costing helps reduce the complexity of allocating overhead costs.

Thanks to direct costing, the analytical capabilities of accounting are expanding, and there is a process of close integration of accounting and analysis. It is no coincidence that in the West direct costing is also called “cost management”, or “enterprise management”, which emphasizes the unity of accounting, analysis and management decision-making in this system. Based on it, a controlling system is built. After all, it is precisely by analyzing the behavior of variable and fixed costs depending on changes in production volumes that one can flexibly and quickly make management decisions, for example, economically competently, using marginal income rates, optimize the range of products, get answers to questions:

1) setting prices for new products, which is sold by a competitor at a certain price;

2) selection and replacement of equipment;

3) production at home or purchase on the side of one or another semi-finished product;

4) search for options for changing the production capacity of the enterprise;

5) the advisability of accepting an additional order, etc.

However, the organization of production accounting according to the direct costing system is associated with a number of problems that arise from the features inherent in this system.

1) there are difficulties in dividing costs into fixed and variable, since there are not so many purely fixed or purely variable costs. Basically, the costs are semi-variable, which means that there are difficulties in their classification. In addition, in different conditions, the same costs may behave differently.

2) opponents of direct costing believe that fixed costs are also involved in the production of this product and, therefore, should be included in its cost. Direct costing does not answer the question of how much the manufactured product costs, what is its full cost. Therefore, an additional allocation of semi-fixed costs is required when it is necessary to know full cost finished goods or work in progress.

3) cost accounting for a reduced range of items does not meet the requirements of domestic accounting, one of the main tasks of which until recently was the preparation of accurate estimates.

4) it is necessary to cover all the costs of the enterprise in the prices set for the products of the enterprise.

There are no perfect systems or perfect methods. Each system and each method has its advantages and disadvantages. The main task is to understand the features of systems and methods so that, leveling their negative sides, to use the positive ones as efficiently as possible, to realize the advantages inherent in them.

3. Optimization of logistics costs

The selection criterion follows from the goal of the decision maker. Traditionally, the goal of logistics is the organization of deliveries to customers of the desired (in terms of quantity and quality) product at a given place and time at the lowest cost. At the same time, logistics itself acts as a functional area for managing operations for the physical movement and storage of resources and goods, called "logistics operations". As a result, logistics optimization is guided by the criterion of minimum costs (logistics costs) for the performance of these operations. This criterion has several disadvantages.

The management of a complex economic object involves the optimization of the flow passing through it (the transformation of resources into benefits) at all stages of its movement. Hence, the most important principle of effective management is the principle of global (in the sense of full coverage of the controlled process) optimization. However, the limitation of the subject of logistics to only "logistics" operations and the application of the criterion of minimum "logistics" costs makes it impossible to make globally optimal decisions.

The resulting indicators of the behavior of economic objects are always economic parameters. At the same time, the practice of optimization solutions that has developed within the framework of traditional logistics deals mainly with technological variables, while economic variables, if they are taken into account, are only indirectly - as restrictions.

Technological criteria are aimed at maximizing the intensity of resource use and reduce the process of optimizing a complex flow to finding a bottleneck in the business process. But optimal technological solutions are extremely rarely consistent with optimal economic criteria.

A possible reason for the technological emphasis of "logistics" optimization is the uncertainty of which type of costs - gross or average - is to be minimized. If we are talking about gross costs, then, firstly, we must understand that they are not generally minimized, because they always grow as output increases. Minimization of gross costs as a selection criterion is applicable only in terms of the comparative efficiency of alternative options that are identical in all other conditions (and, first of all, in terms of output). But the whole creative potential of logistics is precisely connected with the rejection of this identity. Secondly, the inclusion in the analysis of the parameters of time and place of delivery not only expands the space of acceptable choice, but also raises the question of optimizing the logistics chain organized to implement a specific type of flow, i.e. coordination of local solutions of all its links. At the same time, the assessment of comparative efficiency by the criterion of minimum gross costs is not intended for solving this problem.

In this issue, the analysis of average costs per unit of production is more adequate, since it aims at studying their dependence on flow parameters (speed, delivery time, etc.) at all stages of its movement. But then it is obvious that the solutions according to the criteria of the “bottleneck” and the minimum of the total average costs will be identical only in the case of decreasing functions of the average costs in each of the logistic links connected to the chain. But there are no solid grounds for recognizing the regularity of this case.

On the contrary, the optimal (according to the criterion of minimum average costs) level of production, as a rule, is less than the maximum possible output. Accordingly, the value of the global (according to the criterion of minimum total average costs) optimal output may exceed its locally optimal level for individual operations. Thus, the bottleneck principle cannot be recognized as a general flow optimization technique.

It should be emphasized that even the elimination of all previous remarks (which is possible in principle) does not allow us to focus on the criterion of minimum average costs when optimizing logistics solutions, since its scope is extremely limited.

The most essential feature of economic activity is the focus on maximizing the welfare of the economic entity. In the appendix to production, this goal is specified in the indicator of profit. At the same time, no character of the demand function makes it possible to abstract from the price factor. Even under conditions of perfect competition, when the enterprise is able to manage only its costs and output, profit maximization is achieved when the output exceeds the output with the minimum average cost. In other words, the criterion of minimum average costs under no type of market structure can be perceived even as a special case of maximum profit.

One effective means of controlling overall costs is to fully focus all resources on delivering results. Moreover, it is not the absolute level of total costs that is important, but the relationship between the efforts and the results obtained. Even if efforts and resources are systematically channeled to find opportunities and achieve results, cost analysis and control is necessary.

In the process of planning logistics costs, enterprises take into account:

a) the results of the analysis of individual items of logistics costs and the identified reserves for their savings;

b) indicators developed by specialists of the logistics service of the enterprise for the upcoming (planned) period (required reserves, income, profit, etc.);

c) norms for spending funds, resources, current tariffs for freight transportation, utilities, etc.;

d) factors affecting changes in logistics costs for individual items in the planning period;

e) indicators of logistics costs for the reporting period for other enterprises, for the industry as a whole;

f) forecast calculations of logistics costs and the main directions of their savings in the planning period.

In order to control logistics costs, logistics specialists need to analyze, namely:

a) identify cost centers - functional areas of the business where significant costs accumulate and where their effective reduction can bring real results;

b) find important cost points within each cost center;

c) consider the business of the enterprise as a whole as one cost stream;

d) to consider the cost rather as the amount that the consumer pays than as the amount of costs that arise within the enterprise as a legal entity or object of tax accounting;

e) classify logistics costs according to their main characteristics and thus diagnose the total costs.

The competitiveness of an enterprise depends not only on the level of costs associated with the operation of the enterprise itself, but also on the level of costs of suppliers and distribution channels.

To achieve an advantage, the total cost of the enterprise must be lower than that of competitors. There are two ways to achieve this:

1) use resources more efficiently than competitors and manage factors that affect costs;

2) rebuild the cost structure of the enterprise in such a way as to exclude some elements that create costs.

Ways to reduce the level of logistics costs:

1) search and reduction of those activities (procedures, works, operations) that do not create added value, by analyzing and revising the supply chain.

2) negotiating with suppliers and buyers to establish lower selling and retail prices, trade allowances.

3) assisting suppliers and buyers to achieve lower cost levels (customer business development programs, seminars for resellers).

4) integration forward and backward to ensure control over total costs.

5) search for cheaper substitutes for resources.

6) improving the coordination of the enterprise's activities with suppliers and consumers in the LC, for example, in the field of timely delivery of products, which reduces the cost of inventory management, storage, warehousing, and delivery.

7) compensation for the growth of costs in one link of the LC by reducing costs in another link.

8) the use of progressive working methods to increase the productivity of employees.

9) improving the use of enterprise resources and more efficient management of factors affecting the level of total costs.

10) updating the most costly links of the LC when investing in a business.

Logistics systems according to the field of activity of a particular economic entity are divided into two groups:

– micrologistics systems;

- macrologistic systems.

Micrologistics systems, as a rule, relate to individual enterprises, for example, to an enterprise - a manufacturer of products, and are designed to manage logistics flows in the processes of production and / or procurement of resources and marketing of finished products.

Figure 3 - Micro- and macro-logistics systems

On fig. 3 shows five micrologistics systems - A, B, C, D and E, which together form the macrologistics system ABCDE. At the same time, a certain regularity can be distinguished. So, for example, the logistics system AB, including the resource supplier A and the manufacturer B, can be:

– macrologistic, as it unites two legally and/or economically independent business entities;

- consisting of two micrologistics systems, if enterprises A and B are a legally registered association of enterprises.

Based on this, it can be argued that the ABCDE logistics system will also be considered micrologistics if the enterprises included in it represent a legally and / or economically separate group - an integrated logistics system. Logistics management in an integrated logistics system is such a management approach to organizing the work of a manufacturing enterprise and its logistics partners (intermediaries), which provides the most complete consideration of temporal and spatial factors in the processes of optimizing the management of logistics flows to achieve the strategic and tactical goals of this enterprise in the market . The concepts of minimizing the overall logistics costs and managing the quality of logistics functions and operations at all stages of the production and commercial cycle are decisive for the formation of integrated logistics systems. The management of the links of the integrated logistics system should be based on the principle of maximum independence with strict control over the activities of these links, in connection with which the role of economic management methods increases significantly.

Consider a number of key aspects of managing an integrated logistics system:

1) determination of the efficiency of economic activity of the links of this system;

2) determination of the effectiveness of the functioning of the link as part of an integrated logistics system;

3) identification of a bottleneck in the integrated logistics system.

The efficiency of economic activities of the links of the integrated logistics system is determined by the following algorithm;

- the share of costs of each link (D zli) in the costs of the logistics system is calculated. Usually, the value of total assets is used as a monetary expression of the amount of costs in the calculations. Therefore, the sum of the costs of each link is the book value of the assets managed by this link. Calculate by formula (1):

D zli =3 li /∑3 li , (1)

where 3 li - costs of the i-th link of the logistics system;

∑3 li - costs of the logistics system as a whole;

- the share of each link (D pli) in the total net profit of the logistics system is calculated according to the formula (2):

D pli \u003d P li /∑P li, (2)

where P li - net profit of the i-th link of the logistics system;

∑П li – net profit of the logistics system as a whole;

– the coefficient of economic activity efficiency is calculated (K li) for each link of the logistics system according to the formula (3):

K li = D pli /DZ li (3)

- the links of the logistics system are ranked by the value of the coefficient of efficiency of economic activity.

Example 1 . According to the data in Table 3, calculate the efficiency ratios of economic activities of the links of the integrated logistics system.

Table 3. Initial data for calculating the coefficients of efficiency of economic activities of the links of the logistics system, thousand rubles.

The data in Table 4 allow you to rank the links of the logistics system according to the degree of their effectiveness. We get: 5–1–3–4–2, i.e. link 5 is the most efficient and link 2 is the least efficient.

logistics warehouse costs

Table 4. The results of calculating the efficiency ratios of economic activities of the links of the logistics system

Determination of the effectiveness of the functioning of the link as part of an integrated logistics system is carried out as follows:

- determine profitability R i each link of the logistics system according to the formula (4):

R i \u003d P li /A li , (4)

where A li - gross assets i - government link of the logistics system;

- the profitability of the entire logistics system as a whole is determined by the formula (5):

R l \u003d ∑ P l i / ∑ A l i (5)

- the weighted average indicator of the profitability of the logistics system is determined; formula (6) is used for this:

R cp =1/(n-1) (R 1 /2+∑R i +R n /2) (6)

- the indicator of the effectiveness of the functioning of the link as part of the logistics system is determined by the formula (7):

E3= R l / R cp . (7)

Example 2 . According to the data in Table 5, determine the effectiveness of the functioning of the link as part of the logistics system.

Table 5. Initial data for calculating the effectiveness of the functioning of a link in the logistics system, thousand rubles.

According to formula (6), we calculate the profitability of each link of the logistics system:

R1 = 450 /2830 = 0,1590;

R 2 \u003d 350/2410 \u003d 0.1452;

R3= 515 /2090 -0,2464;

R 4 \u003d 490/2570 \u003d 0.1907.

According to formula (5), the profitability of the logistics system:

R l = (450 + 350 + 515 + 490) / (2830 + 2410 + 2090 + 2570) = 0,1823.

According to formula (6), we find the weighted average indicator of the profitability of the logistics system:

R cf = 1 / (4 – 1) (0,1590 / 2 + 0,1452 + 0,2464 + 0,1907 / 2) = 0,1888.

According to formula (7), we determine the performance indicator of the link functioning as part of the logistics system:

E3= 0,1823 /0,1888 = 0,9656 < 1.

Based on the obtained value of the indicator EZ, it can be concluded that the functioning of the links as part of the logistics system is less efficient than their functioning as independent enterprises (micrologistics systems).

During the operation of the logistics system, a decrease in its efficiency may occur. This decrease can be recognized both by the activity of one or more links, and by external influences in relation to the logistics system.

Under the bottleneck of the logistics system, we will further understand its link or several links, the activity of which reduces the efficiency of the entire logistics system as a whole.

The bottleneck of the integrated logistics system arises for two reasons:

1) a specific link in this system received either high or incomparably low incomes incomparably with other links and thus reduced the efficiency of the system as a whole;

2) a specific link in the system under consideration provided the management with incorrect data, as a result of which there was a “inconsistency” of data when planning the activities of the logistics system.

To verify the reliability of the first reason, the concept of an indicator of the effectiveness of the interaction of the links of the logistics system is introduced, adjusted for its specific link, which is determined by the formula (8):

E Z j = R lj / R cpj , (8)

where E Z j – the indicator of the effectiveness of the interaction of the links of the logistics system, adjusted for its specific link j; R lj - the profitability of the logistics system, adjusted for link j, and:

R lj = P lj /A lj , (9)

P lj =∑P i – П j ,(10)

A lj =∑A i – A(11)

where R cpj – weighted average profitability indicator of the integrated system, adjusted for the link, determined by the following formulas (12), (13) and (14):

– for j= 1:

R cpj =1/(n-2) (R 2 /2+∑R i +R n /2); (12)

– for j= 2, 3,…, n-1:

R cpj =1/(n-2) (R 1 /2+∑R i +R n /2-R j); (thirteen)

– for j= P :

R cpj =1/(n-2) (R 1 /2+∑R i +R n -1 /2); (fourteen)

Economic meaning of the indicator E3 j consists of the following. Suppose that in the logistics system one of the links (link j) is replaced by a single link, which, when calculating all integral indicators, does not affect the overall indicator of the effectiveness of the interaction between the links of the logistics system, i.e. data for this link are not included in the calculation formulas. Further, it is logical to assume that if the integral indicators calculated without taking into account the j-th link are higher than those calculated taking into account the data of this link, then j-th link its activity reduces the integral indicators of the logistics system as a whole.

Thus, the indicators calculated for all links EZ. make it possible to assess which link, by its activity, reduces the indicator of the effectiveness of interaction between the links of the logistics system to a greater extent. Therefore, this link j is the bottleneck of the logistics system.

The procedure for identifying a bottleneck in the logistics system is as follows:

1) all links of the logistics system are assigned a serial number in the direction of movement of the material flow;

2) for each link, an indicator of the effectiveness of the interaction between the links of the logistics system is calculated, adjusted for this link j;

3) indicators of the effectiveness of the interaction between the links of the logistics system E3 j , calculated in item 2 are compared with each other;

4) from all indicators of the effectiveness of the interaction between the links of the logistics system EZ j . the largest is selected and the number of the link is fixed, the correction for which was made when calculating this indicator EZ j ;

5) the link under the fixed number is the bottleneck of the integrated logistics system.

Example 3 . The logistics system includes five links, information on the activities of which for the initial and final periods of the time interval is presented in tables 6 and 7.

Table 6. Information on the activities of the links of the logistics system for the initial period

Table 7. Information about the activities of the links of the logistics system for the final period

We calculate for the initial and final periods of time the indicators of the effectiveness of the interaction of the links of the logistics system, adjusted for each link j, then fix the value of j and determine the bottlenecks of the logistics system for each of the considered time intervals. To do this, fill in tables 8 and 9.

The calculation is made as follows. For the initial period of time for the first link of the logistics system, we get:

R H n1 = (70 + 95 + 60 + 78) / (630 + 1000 + 950 + 870) = 0,0878;

R H cp1 = 1 / (5 – 2) (0,1111/2 + 0/0950 + 0,0632 + 0,0897 / 2) = 0,0862;

EZ 1 = 0, 0878 / 0, 0862 = 1,0186.

Table 8. The results of the performance indicators of the interaction between the links of the logistics system, adjusted for link j for the initial period of time

Table 9. The results of the indicators of the effectiveness of the interaction of the links of the logistics system, adjusted for the link y for the initial period of time

For the initial period of time for the second link of the logistics system, we have:

R H n2 = (85 + 95 + 60 + 78) / (700 + 1000 + 950 + 870) = 0,0903;

R H cp2 = 1 / (5 – 2) (0,1214 / 2 + 0,0950 + 0,0632 + 0,0897 / 2) = 0,0879;

EZ 2 = 0.0903 / 0.0879 = 1.0273 etc.

The data in tables 8 and 9 make it possible to establish that the bottleneck of the integrated logistics system is both at the initial and final .

4. Development of a task for the design of a warehouse for paints and varnishes for a house-building plant

4.1 Commodity and commercial characteristics of stored goods

Table 10. Commodity and commercial characteristics of the warehouse

Paints are transported at temperatures above 0°C. Transportation is allowed at temperatures up to minus 40 ° C, but for no more than 1 month.

Paints are stored in tightly closed containers in warehouses at temperatures above 5°C.

Enamel paints have good light resistance, anti-corrosion, dry quickly. Enamel paints are used for painting on metal, wood, concrete and plaster of internal and external surfaces.

Drying oils are used to dilute paints, make primers, fillers, to cover wood, plaster and other surfaces. Drying oils should dry in thin layers, not giving tack in 24 hours at a temperature of 20 ° C. To speed up drying, a desiccant is introduced into the drying oils.

Minium iron is used for priming metal surfaces for outdoor finishing work. Can be used in both temperate and tropical climates.

Minium iron is a suspension of iron oxide pigments in combined drying oils K-3 and K-5 with the introduction of a desiccant and additives. The film is resistant to temperature changes from -25 to +60 ° C. It has good adhesion to metal, it is well polished with sandpaper. Minium is applied to the surface by pneumatic and airless spraying, spraying in an electric field, jet pouring, dipping, brush. Red lead consumption 100–250 g/m2 for a single layer coating.

Paintwork materials are transported by all means of transport in covered Vehicle ah in accordance with the rules for the carriage of goods in force on this type of transport.

Allowed paintwork materials packed in metal cans for retail and packed in containers-equipment in accordance with GOST 24831–81 or other normative and technical documentation, transported on open specialized vehicles.

It is allowed to transport paintwork materials in soft containers in open vehicles. Flexible containers on open railway transport are fastened in accordance with the technical conditions for loading and securing cargo.

When transporting by rail, it is not allowed to transport paints and varnishes in small shipments in boxes made of corrugated cardboard and solid glued cardboard, in group packaging in shrink film, rubberized fabric bags, in paper and plastic bags, cardboard-winding drums, polyethylene barrels, as well as in glass and polyethylene consumer packaging, packed in shipping containers.

Transportation of glass containers with a capacity of more than 1 dm 3 and polyethylene barrels in universal containers is not allowed.

During transportation, group packaging and shipping containers with paints and varnishes must be formed into transport packages in accordance with regulatory and technical documentation.

When fastening containers on a pallet, strapping means or frames are used, attached to the pallet and made according to normative and technical documentation.

It is allowed to transport paints and varnishes in consumer containers unpacked in shipping containers or unformed in group packages, if the container is placed in folding box pallets in accordance with normative and technical documentation or container equipment in accordance with GOST 24831–81 and other normative and technical documentation.

Paints and varnishes in consumer packaging are allowed to be transported by road in specialized reusable containers in accordance with regulatory and technical documentation.

Paints and varnishes in containers-equipment are not transported by rail.

Metal cans with paint and varnish material can be formed into transport packages according to the normative and technical documentation.

Paints and varnishes in metal cans are transported by rail in wagon shipments.

Transportation of paints and varnishes without formation in transport packages is allowed in the following cases:

A) when transported by road;

B) when transported by rail in carload shipments in barrels with a capacity of more than 100 dm 3;

C) when transporting in universal containers, except for large-capacity ones.

When transporting materials in a transport metal container, wooden spacers are installed between the tiers of the container.

Paints and varnishes in packaged form should be stored in closed warehouses at a temperature environment from -40 to +40°С.

During storage, containers and specialized containers with paint and varnish material are stacked in stacks no more than 3 m high on linings or wooden pallets.

It is allowed to store in a metal shipping container stacked in stacks up to 5.5 m high.

When storing the container with paint and varnish material, stoppers and lids are placed upwards.

Table 11. Warehouse performance indicators

Indicator	Shipping Name
		Drying oil combined	White titanium	Minium iron	Enamel white	Total:
Admission annual, t	100	500	50	120	150	920
Cargo turnover annual, t	200	1000	100	240	300	1840
Working mode warehouse, shifts / day:	2	2	2	2	2	-
PHE utilization factor by load capacity	0,7	0,7	0,7	0,7	0,7	-
Release of materials to consumers, slave. days/year	251	251	251	251	251	-
Average duration work cycle	15	15	15	15	15	-
Coefficient use VET by time	0,6	0,6	0,6	0,6	0,6	-
Kind of transport supply of materials to the warehouse	railway	railway	railway	railway	railway	-

Table 12. Price for 1 kg of cargo

4.2 Location of the warehouse on the master plan

An important issue of the organization is the correct placement of the warehouse on the territory of an industrial enterprise. At any industrial enterprise, there is a technological connection between individual warehouses and workshops - consumers of materials. Warehouses gravitating towards certain shops are located either next to them, or close to them, in the most convenient places.

The main principles of rational placement of warehouses on the territory of enterprises are: straightness of cargo flows; ease of transportation of goods and good connection with access roads; approximation of stored material assets to the main workshops for more economical and faster maintenance; fire safety in relation to location to other buildings and workshops of the enterprise.

Since paints and varnishes are combustible, their warehouse should be located separately.

When placing a warehouse on the territory of the enterprise, it is necessary to be guided by the following: the warehouse for finished products and the premises of the expedition should be located near the shops for the final packaging of paints and varnishes.

4.3 Choice of methods of storage of goods and storage containers

Rational placement and stacking of goods in a warehouse largely depends on the accepted method of storage. Storage of paints and varnishes, depending on the type, brand, packaging, its dimensions, methods of transportation, should be carried out in stacks or on racks, in containers or in bundles in closed heated warehouses .

There are two main storage methods:

1. Rack - in which goods can be stored both packed and unpacked.

2. Stable - in which goods are stored mainly in containers, without unpacking, using various types of pallets (flat, rack, box).

The condition for the use of shelving equipment is a wide internal sorting of goods. The main part of a wide range of non-food products (paints and varnishes) has a small amount of storage. Therefore, it is advisable to store them in racks.

Stacked equipment is used, as a rule, for seasonal and bulky goods with a large amount of storage. Stacking of goods in a stack should provide access to each item of goods. Stacks are placed in rows and blocks. The row arrangement is rational when preparing goods for shipment and a large number of stored goods. The block arrangement increases the degree of use of the warehouse space, but is acceptable only for the same type of goods, since in this case access is possible only to a part of the goods located in close proximity to the driveways.

Flat pallets are designed for storage, transportation, loading and unloading of various piece cargo. They are wooden shields (sometimes metal or mixed construction) with one or two decks with an upper load-bearing and a lower supporting deck. Pallets can be two-way, allowing forklifts to pick them up from two sides only, or four-way, allowing them to be picked up from any of the four sides and even from corners.

Loads in the package should be stacked so that, without disassembling it, you can easily calculate the number of places in it. When forming a package, it is important to maximize the area of ​​the pallet. It is allowed to hang the load over the edge of the flat pallet by no more than 400 mm on each side.

Packaged goods transported in packages on flat pallets must be fastened together with metal clips, steel, nylon or adhesive tapes, with or without corner pads. Methods for securing packaged goods on flat pallets are determined according to GOST 21650–76.

Tin drums with a capacity of up to 200 dm 3 are stored on a pallet measuring 800x1200 mm. According to the standard, palletizing is carried out in 2 drums using strapping materials.

Tin cans are packed in 12 wire mesh boxes, stacked on pallets 2.5 m high using strapping devices, it is possible to stack pallets on racks 2 tiers high.

In the warehouse being designed, we choose block rack and stack placement of goods. Drying oil combined in tin drums should be stored on pallets in accordance with the standards, the rest of the materials are placed on racks, previously formed into cargo packages.

4.4 Calculation of the need for storage equipment

Calculate the annual turnover and stock (with a shelf life of 15 days) of the material according to formulas (15) and (16):

Q load = Q * 2, t (15)

Q is the annual income, i.e.

Q zap \u003d (Q * t xp) / 365, t (16)

where Q zap - warehouse stock, i.e.

t xp - storage period, days.

Let's display the received data in table 13.

Table 13. Nomenclature and initial data of cargoes

Racks are usually made of metal, wood, are of mixed construction. Wooden racks, although simple to manufacture, have a short service life and a limited ability to use them for storing flammable and heavy materials and products. Therefore, we will use racks made of metal in the warehouse, since it is metal racks that have high strength and durability, the ability to withstand heavy loads and fire safety.

Table 14. Calculation of the number of rack equipment

Table 15. Calculation of overall dimensions of equipment

Indicator	Water-dispersion white paint	White titanium	Minium iron	Enamel white
Number of pieces in a box	6	12	6	6
Box weight, t	0,033	0,035	0,02	0,02
Number of boxes on a pallet (with a capacity of 1 t)
Box dimensions, m	0.157x0.191	0.157x0.136	0.157x0.171	0.157x0.171
Box height, m	0,241	0,322	0,221	0,221
Box width, m	0,364	0,364	0,364	0,364
Pallet width, m	0,8	0,8	0,8	0,8
Pallet length, m	1,2	1,2	1,2	1,2
Rack length, m	2,5	2,5	2,5	2,5
Rack width, m	2	2	2	2
Rack height, m	2	2	2	2

Calculation of the amount of equipment for combined drying oil, packed in cylindrical tin drums with a capacity of up to 200 dm3 with dimensions of 590x860 mm. For storage we will use a pallet 800x1200 mm. Then the dimensions of the cargo package will be equal: width - 1.18 m; length - 1.2 m; height - 0.96 m.

If 0.4 t can be put on 1 m 2 (based on the guidelines), then the barrels should be placed on a pallet in one tier.

The number of cargo packages is determined as follows:

n w \u003d Q zap / E (18)

This means that there will be 52 cargo packages in the warehouse.

Table 16. Calculation of the allowable, total and maximum number of cans in stock

Table 17. Calculation of the allowable, total and maximum number of barrels in the warehouse

4.5 Calculation of the required areas and storage capacity

The concept of "area" has a double meaning. Firstly, the area is the place, the territory where certain warehouse functions of the enterprise are carried out. Secondly, the area is the size of the territory in square meters.

The total area of ​​the warehouse is found by the formula (19):

F total \u003d f floor + f pr + f sl + f about + f rev, m 2 (19)

where f floor is the usable area of ​​the warehouse, that is, occupied directly under the stored materials, products, products and goods, m 2;

f pr - the area occupied by acceptance and release sites (forwarding area, including the area of ​​loading and unloading ramps), m 2;

f sl - service area for administrative, amenity and other premises (director's office, dining room, buffet, and so on), m 2;

f about - the area occupied by stationary, handling and other equipment, m 2;

f aux - auxiliary area or area of ​​​​transport and operational communications (driveways, walkways), m 2.

The useful area for storing this type of material or product can be found if the overall dimensions of the accepted storage equipment and its required quantity are known:

f floor \u003d l * b * n rev, m 2 (20)

where l is the length of the equipment, m;

b is the width of the equipment, m;

n rev - the amount of equipment.

Thus, having calculated the usable area for storing certain types or groups of materials and summing it up, we get the total usable area of ​​the warehouse:

ffloor=f’floor+f’’floor+f’’’floor+ … +f n floor (21)

Table 18. Calculation of the useful area of ​​the warehouse

The area of ​​receiving and sorting and release sites is calculated based on the storage of the average daily receipt or release of materials and the specific load per 1 m 2 of these sites. In warehouses with a large volume of work, acceptance and release areas are arranged separately. The acceptance area is determined by the formula (22):

f pr \u003d (Q g * K * t) / (365 * y 1), m 2 (22)

where Q g is the annual supply of materials, t;

K is the coefficient of uneven receipt of materials to the warehouse (K = 1.2 ... 1.5; we will take K = 1.2);

t is the number of days the materials are at the receiving site (applies up to 2 days; we will assume t=1), days;

1 - load per 1 m 2 (0.25 of the average load per 1 m 2 of the useful area of ​​​​the warehouse is applied, depending on the nature of the stored material), t / m 2.

The load on 1 m 2 is determined by the formula:

y 1 \u003d 0.25 * y (23)

The average load per 1 m 2 of the usable area of ​​the warehouse is calculated by the formula:

y \u003d 37.8 / 108.6 \u003d 0.4 t / m 2

The size of the vacation area is determined by a similar formula (22), but the coefficient of unevenness is taken less (K = 1.1), and the number of days in a year is taken in accordance with the actual mode of operation of the base or enterprise (300 days).

Thus, using these formulas, we calculate the area of ​​acceptance and sorting and release areas.

We determine the load per 1 m 2 of the warehouse area using the formula (23):

y 1 \u003d 0.25 * 0.4 \u003d 0.1 t / m 2

Now let's find the area of ​​the acceptance and delivery area using the formula (22):

F pr \u003d (920 * 1.2 * 1) / (365 * 0.1) \u003d 30.3 m 2;

F otp \u003d (920 * 1.1 * 1) / (251 * 0.195) \u003d 21 m 2;

f pr \u003d 30.3 + 21 \u003d 51.3 m 2.

In order to find the service area, it is necessary to compose staffing with a one-shift operation of the warehouse (initial data):

1) warehouse manager - 1 person;

2) storekeepers - 2 people;

3) machine operators (drivers, operators) - 2 people;

4) slingers (handymen, loaders) - 2;

5) locksmith - electrician - 1 person;

6) accountant - 1 person;

7) watchman - 3 people;

8) cleaner - 2 people.

In total, 14 people work at the warehouse. With a staff of more than 5 people in one shift, the area of ​​\u200b\u200bthe office is taken at 3.25 m 2 for each person. Let us determine the service area by the formula (25):

f sl \u003d N work * 3.25, m 2 (25)

where Nwork – the number of workers in the warehouse.

Thus, the service area is equal to fsl = 14 * 3.25 \u003d 45.5 m 2.

The area occupied by the equipment is considered from the dimensions of this equipment in the plan and the aisles for personnel servicing.

The auxiliary area is determined by the size of the aisles and driveways in the warehouse, depending on the dimensions of the goods stored in the warehouse, the size of the cargo turnover and the type of PTM. With an enlarged calculation, an auxiliary area is allowed, taken in the amount of 10 ... 15% of the usable area:

f rev \u003d 0.15 * f floor, m 2 (26)

Thus, the auxiliary area will be equal to f aux \u003d 0.15 * 108.6 \u003d 16.29 m 2.

According to the final version of the layout of the warehouse, the auxiliary area is subsequently specified.

F total \u003d 108.6 + 51.3 + 45.5 + 16.29 + 1.77 \u003d 223.46 m 2

Let's determine the overall dimensions of the warehouse by making an equation and assuming the ratio of the sides of the warehouse is 1:2. 2x 2 \u003d 223.46, then side A \u003d 12 m, side B \u003d 18 m. Let's take a grid of columns 6x12 m.

Based on the range of goods presented and the area of ​​the warehouse, we can conclude that we will need a forklift for loading and unloading operations. Loaders (electric forklifts, forklifts) are mechanisms that combine horizontal and vertical movement of goods and are used in handling and transport warehouse operations. These include automobile loaders and electric loaders - machines of periodic (cyclic) action.

Car loaders, in turn, are divided into gasoline, gas and diesel loaders. Compared to electric forklifts, they have a much larger range, high energy intensity and autonomy, so they can be used in open warehouses of a large area. But their use is limited in closed warehouses due to exhaust gases and increased fire hazard. In closed warehouses, as a rule, electric forklifts of various types are used.

Depending on the nature of the cargo being handled, loaders are equipped with various removable load-handling devices: hooks, forks, grabs, buckets, crane booms, pins. The most common in warehouse work are universal forklifts, since most of the operations are associated with loading, unloading, reloading and moving containers, as well as various pallets with goods.

At the moment in different countries There are many different types of loaders available. In our country, imported electric, gasoline and diesel forklifts are widely used. Domestic, Bulgarian, Chinese, Swedish and Japanese loaders operate in warehouses across the country.

Forklifts are convenient and easy to operate. Their carrying capacity, depending on the model, is from 0.25 to 18 tons, the average productivity is from 20 to 80 tons / h. The speed of movement with a load is from 4 to 20 km/h (depending on the smoothness of the carriageway), without load up to 35 km/h. Load lifting speed – 4–10 m/min. A variety of these loaders are electric forklifts and forklifts with a retractable side load-lifting frame and forks with a lifting capacity of 3–5 tons, designed for handling and transport operations with long materials.

The warehouse will use an electric forklift Balkancar EB 687.22, which has the following performance characteristics:

Table 18 Electric Forklift Specifications

Figure 4 - BalkanCar Electric Forklift

Since a closed warehouse is used to store paintwork materials, it is advisable to use an electric forklift. Also, it is not planned to place cargo packages with a capacity of more than 1 ton in the warehouse, which means that this loader meets the requirements of the warehouse.

The number of lifting machines required to perform the corresponding volume of loading and unloading and storage operations is determined by the formula (27):

m=Q s /(PF* T) (27)

where Q s - daily turnover, t;

PF is the actual productivity of the batch machine, t/h;

T is the operating time of the mechanism per day (T = 8 is the duration of one shift), h.

The daily turnover is as follows:

Q c \u003d Q load / 300, t (28)

where Q cargo is the annual cargo turnover, t;

300 - warehouse operation mode per year, slave. days/year.

Table 19. Daily turnover of materials

The actual performance of the machine is determined by the formula (29) :

PF \u003d P * Kgr * Kv , t/h (29)

where P is the theoretical productivity of the machine, t/h;

K gr - coefficient of use of the machine in terms of load capacity (Kgr \u003d 0.8);

K in - the coefficient of use of the machine in time (K in \u003d 0.45).

The theoretical performance is determined by the formula (30) :

P \u003d Qgr * C, t / h (30)

where Qgr is the carrying capacity of hoisting and transport machines, t;

C is the number of cycles per hour.

The number of cycles is calculated by the formula (31):

C=60/TC, times (31)

where Tts is the duration of the cycle of operation of the handling equipment (Tts = 15 min), min.

C \u003d 60/15 \u003d 4 times;

P \u003d 1 * 4 \u003d 4 t / h;

PF \u003d 4 * 0.7 * 0.6 \u003d 1.68 t / h;

m \u003d 7.36 / (1.68 * 8) \u003d 0.54 pcs.

Thus, we take the number of forklifts equal to 1.

Calculation of the area occupied by handling equipment is carried out according to the formula (32):

f about \u003d l * b * n about, m 2 (32)

where l is the length of the machine (without forks), m;

b is the width of the machine, m;

n about - the number of cars.

f about \u003d 1.84 * 0.96 * 1 \u003d 1.77 m 2

The area occupied by handling equipment is 1.77 m 2

4.7 Technological process of warehouse cargo processing

In the warehouse of paint and varnish materials of the house-building plant, a large range of works is carried out related to the preparation for the acceptance of materials, their placement in storage places, storage organizations and the release of materials to consumers. Therefore, a properly organized technological process of the warehouse should provide:

1) accurate and timely conduct of quantitative and qualitative verification of goods;

2) effective use of means of mechanization of loading and unloading and transport and storage operations;

3) rational warehousing of goods, ensuring maximum use of storage space and volume, as well as the safety of goods and other material assets;

4) fulfillment of the requirements for the rational organization of the work of the hall of commodity samples, warehouse operations for the selection of goods from storage places, their acquisition and preparation for release;

5) accurate work of the expedition and organization of centralized delivery of goods to customers;

6) consistent and rhythmic performance of warehouse operations, contributing to the systematic loading of workers, and the creation of favorable working conditions.

In order for all this to be carried out, it is necessary to follow the following basic principles for organizing material flows in a warehouse:

Proportionality - the related operations of the warehouse process must be proportional, that is, they must correspond to each other in terms of productivity, throughput or speed. Situations are quite common when this principle is ignored, which leads to unnecessary costs.

Parallelism is the simultaneous execution of individual operations at all stages of the process. This helps to reduce the cycle of work, increase the level of workload of workers and the efficiency of their work.

Rhythm - the repetition of the entire cycle and individual operations in equal periods of time is a prerequisite for constancy in the cost of energy, time, labor during the working day (shift). The lack of rhythm often depends not only on the work of the warehouse itself, but also on external factors: uneven receipt of goods, vehicles. It is necessary to achieve the rhythm of receipt of goods from suppliers and the corresponding rhythm of their release.

Straightness - means the maximum straightening of technological routes for the movement of goods, both in horizontal and vertical directions. The direct flow of cargo flows ensures the reduction of labor costs with the same capacity of the warehouse and is laid down in the layouts. First of all, it is necessary to pay attention to reducing the number of movements when performing operations for placing goods for storage and picking, since these are the most labor-intensive operations of the technological process.

Despite some difference in the structure of individual warehouses of industrial enterprises and enterprises wholesale trade(bases), the nature of operational and production work in them is mostly the same and includes work related to: 1) unloading, sorting and acceptance of materials and products arriving at the warehouse; 2) with the placement and storage of materials and products in warehouses; 3) with the release of materials to consumers; 4) with the delivery of materials to consumers.

For the proper organization of work in large warehouses, it is recommended to draw up special technological maps that determine the composition of operations and transitions, establish the order of their implementation, contain specifications and requirements, as well as data on the composition of the equipment and fixtures required in the process of the processes provided for by the maps. In addition to the technological map, it is necessary in all cases to draw up a shift (daily) schedule, which makes it possible to plan in time all the work of the warehouse related to the receipt of materials, their storage and release. As experience shows, a simple description of procedures and control over their implementation can reduce the time for performing operations from 2 to 5%.

ACS is designed to ensure the effective functioning of the control object through automated performance of control functions.

The degree of automation of management functions is determined by the production need, the possibilities of formalizing the management process, and must be economically and/or socially justified.

The main classification features that determine the type of ACS are:

1) the scope of operation of the control object (industry, construction, transport, agriculture, non-industrial sector, etc.)

2) type of controlled process (technological, organizational, economic, etc.);

3) the level in the public administration system, including the management of the national economy in accordance with the current sectoral management schemes (for industry: industry (ministry), all-Union association, all-Union industrial association, scientific and production association, enterprise (organization), production, workshop, site , technological unit).

The functions of the automated control system are set in the terms of reference for the creation of a specific automated control system based on the analysis of management goals, the specified resources to achieve them, the expected effect of automation and in accordance with the standards applicable to this type of automated control system.

4.8 Technical and economic indicators of the warehouse

Technical and economic indicators allow you to fully evaluate the work of the warehouse. Technical and economic indicators are divided into groups. Now we need to analyze each group of indicators. These include:

1. Warehouse capacity is equal to the maximum possible cargo turnover in the best technical and organizational conditions:

M=Q cargo =1840 t (33)

2. Specific warehouse turnover U cf, per 1 m 2 of the warehouse, is the ratio of the average warehouse turnover Q cf to the total area F total, and is determined by the formula (36):

Y cf \u003d Q cf / F total, t / m 2 (34)

Thus, Y cf \u003d ((100 + 500 + 50 + 120 + 150) / 5) / 208.66 \u003d 0.88 t / m 2.

3. The capacity of the warehouse (PS skl) characterizes the amount of cargo that can pass through the warehouse for the period (year) with the maximum use of capacity and for a given average storage time:

PS skl \u003d (E * T) / t xp, t (35)

where E is the storage capacity, t;

T is the duration of the period (248 days);

t xp is the average period of storage of goods (15 days).

The storage capacity is determined by the formula (24) :

E \u003d Y (fpoli * y 1 i), t (36)

where y 1 is the load per 1 m of usable area, t / m 2 (initial data),

Then E \u003d 10 * 0.75 + 73.6 * 0.35 + 5 * 5.7 + 10 * 1.5 + 10 * 0.75 \u003d 125.02 t, therefore, PSskl \u003d (125.02 * 248 ) / 15 = 2067 t.

4. Indicators that characterize the efficiency of the use of warehouse space: the utilization rate of the warehouse area, the specific average load per 1 m 2 of the usable area of ​​the warehouse, traffic density. Let's take a look at each indicator.

Warehouse area utilization ratio is the ratio of usable (cargo) area to the total area of ​​the warehouse:

K and \u003d f floor / F total (37)

Hence, K and \u003d 108.6 / 208.66 \u003d 0.52.

This coefficient ranges from 0.2–0.7. The higher the coefficient, the better the warehouse space is used and the cheaper the cost of storing the material.

The specific average load per 1 m 2 of the usable area of ​​the warehouse shows how much cargo is located simultaneously on each square meter of usable area of ​​the warehouse:

У avg =Q zap /f floor, t/m² (38)

where Q zap - the amount of a one-time stored cargo or the maximum stock of materials stored in a warehouse, t;

f floor - usable area of ​​the warehouse, m 2.

So, U cp \u003d 37.8 / 108.6 \u003d 0.35 t / m 2.

An indicator of the intensity of use of warehouse space is the load density. The load intensity shows how much cargo was stored on 1 m² of usable area of ​​the warehouse during the year, and is determined by the formula (39):

G \u003d Q load / f floor, t / m 2 (39)

where Q cargo is the annual cargo turnover of the warehouse, t

Hence, G \u003d 1840 / 108.6 \u003d 16.94 t / m 2.

The traffic density ratio makes it possible to compare the use of storage facilities and their throughput for the period under review.

6. Indicators characterizing the productivity of warehouse workers and the degree of mechanization of labor: labor productivity of one worker per shift, the degree of coverage of workers with mechanized labor, the level of mechanization of warehouse work.

The labor productivity of one worker per shift is determined by the formula (40):

q pr \u003d Q total / m, t (40)

where Qtot is the total amount of processed material for any period, t;

m - the number of man-shifts spent on the processing of the material for the same period.

The average productivity of one worker per shift will be:

q pr \u003d 1840 / (14 * 248) \u003d 0.529 t.

The degree of coverage of workers with mechanized labor Q m in% is determined by the ratio of the number of workers performing work in a mechanized way R m to the total number of workers employed in loading and unloading and inside warehouse work R:

Q m \u003d (P m / P) * 100,% (41)

For the implementation of loading and unloading operations in the warehouse, one forklift requires 1 driver and 1 loader. Taking into account the two-shift operation of the warehouse, the number of PTO drivers will be 2 drivers and 2 loaders. Thus, the degree of coverage of workers by mechanized labor will be equal to: Q m \u003d (2/4) * 100 \u003d 50%.

The level of mechanization of warehouse work U m in% is determined by the ratio of the volume of mechanized work to the total volume of work performed in ton-transshipments:

Y m \u003d (Q m / Q total) * 100,% (42)

where Q total is the total amount of work, including the amount of mechanized work Q m and the amount of work performed manually Q p .

The volume of mechanized work is determined by the formula (43):

Qm \u003d Q mp * n m, t (43)

where Q mp is the value of the cargo flow processed by the mechanisms, t;

n m - the number of transshipments of goods by mechanisms.

The volume of manual work in ton-transshipments is determined by the formula (44):

Q p = Q rp *p p , t (44)

where Q rp - the value of the cargo flow processed by hand, t;

n p - the number of transshipments of goods manually.

Considering that the main share in the total volume of loading and unloading operations is mechanized labor, and the share of manual labor is small, it is needed mainly for interception, then we accept the value of the cargo flow processed by mechanisms Q mp = 980 tons with two transshipments, and the value cargo flow processed manually Q rp = 30 t - also with two transshipments.

Then the level of mechanization of warehouse work is calculated as follows:

Um \u003d (980 * 2 / (980 * 2 + 30 * 2)) * 100 \u003d 97.03%. Thus, we can say that the warehouse is mechanized.

An important indicator is the cost of warehouse processing of 1 ton of cargo. The cost of warehouse processing of 1 ton of material is determined by the formula (45):

C 1 \u003d C total / Q total, rub. (45)

where Сtot is the total value of annual operating costs, rub.;

Qtot - the number of processed tons of material per year.

The total value of annual operating costs C total is calculated as follows:

C total \u003d W + E + M + A m + A s, rub. (46)

where З - annual expenses for the wages of workers servicing machines and devices, rub.;

E is the annual cost of electricity, rubles;

М – annual expenses for auxiliary materials, rub.;

A m - annual deductions for depreciation and repair of machines and mechanisms, rub.;

Ac - annual deductions for depreciation and repair of the warehouse, rub.

Annual wage costs for workers servicing machines and devices are calculated by the formula (47):

W=W average month *N slave *12, rub. (47)

where 3 sr.month is the average monthly accrued wages of warehouse workers (we will take 8,000 rubles), rubles;

N slave - the number of employees (2 machine operators, 2 slingers and 1 electrician), people.

Then, Z \u003d 8000 * 5 * 12 \u003d 480,000 rubles.

Payment for the warehouse manager is 16,000 rubles per month, storekeepers 10,000, accountant 12,000, watchman 4,700, cleaning lady 4,000. Then the annual costs will be 16,000 * 12 + 10,000 * 2 * 12 + 12,000 * 12 + 4,700 * 3 * 12 + 4,000 * 2 * 12 = 784800 rubles. The total annual salary costs will be 3 total = 480,000 + 784,800 = 1,264,800 rubles.

Using formula (51), we calculate the cost of electricity for an electric forklift:

E \u003d 0.736 * N * n * T * C 1, rub. (48)

where N is the power consumption of the charger, kW (4kW);

n - engine utilization factor by power (0.7)

Т – number of hours of loader operation (Т=248*2*8=3968);

C 1 - the cost of electricity of the l-th kWh (4.25), rub.

Thus, the cost of electricity for an electric forklift will be

E \u003d 0.736 * 4 * 0.7 * 3968 * 4.25 \u003d 34753.3 rubles.

Electricity consumption for general lighting is calculated in accordance with the norms of illumination. According to the norms of illumination, the consumption of electricity per 1 m 2 of floor area is assumed to be on average 11 ... 15 kW / h for industrial premises, and 8 kW / h for domestic premises.

The calculation of the need for electricity for lighting is carried out according to the formula (49):

W osv \u003d F floor * w * T 0 / 1000 (49)

where F floor is the area of ​​the room, m 2;

w - specific power consumption per 1 m 2 of floor area, W / h;

T 0 - the duration of the lighting period per year, h

W osv \u003d 208.66 * 13 * (248 * 16) / 1000 \u003d 10763.5 kW

Now let's calculate the cost of electricity.

1 kWh = 4.25 rubles.

The cost of electricity for the entire area of ​​the warehouse will be:

E \u003d 10763.5 * 4.25 \u003d 45745

The total annual energy costs will be equal to E \u003d 34753.3 + 45745 \u003d 80498.3 rubles.

Annual costs for auxiliary materials are taken in the amount of 10-20% of the costs of electricity and fuel:

M=0.12*E, rub. (fifty)

Thus, M \u003d 0.12 * 80498.3 \u003d 9659.8 rubles.

The amount of annual deductions for depreciation and repair of machines and mechanisms is determined by the formula (51):

Am \u003d ∑ Km * (a in + a k + a c + a t) / 100 (51)

And, accordingly, for depreciation and repair of a warehouse building - according to the formula (52):

Ac \u003d ∑Ks * (a in + a k + a c + a t) / 100 (52)

where ∑ Km is the total amount of capital investments for mechanization, rub.;

∑ Кс is the total amount of capital investments in the storage building, rub. (established according to price tags, catalogs, price lists, estimates; 1 m 2 costs 35,000 rubles);

and c - annual deduction for the restoration of machinery, equipment and structures,% (9.2% for the restoration of machinery, equipment; 1% - for the restoration of a warehouse building);

and k - annual deductions for overhaul,% (10% for overhaul of machinery, equipment, 1.5% for overhaul of the warehouse);

and c is the annual deduction for average repairs,% (approximately 4% of the initial cost of the machines);

and t is the annual deduction for current repairs, % (8% for the current repairs of machines, 1.5% for the current repairs of the warehouse building).

The total amount of capital investments for mechanization is determined by the formula (53):

∑Km=∑(P i *m i), rub. (53)

where P i is the price of one machine (the cost of one electric forklift is 240,000 rubles), rubles;

m i - the total number of machines used in the warehouse, pcs.

∑ Km \u003d 240,000 * 1 \u003d 240,000 rubles.

Based on formula (53), we find the amount of annual deductions for depreciation and repair of machines and mechanisms:

Am \u003d 240000 * (9.2 + 10 + 4 + 8) / 100 \u003d 74880 rubles.

And, accordingly, for depreciation of the warehouse according to the formula (54):

Ac \u003d (208.66 * 35000) * (1 + 1.5 + 1.5) / 100 \u003d 292124 rubles.

Thus, you can find the total amount of operating costs (46) Сtot = 1264800 + 54250.83 + 7920.3 + 74880 + 292124 = 1693975.1 rubles.

The cost of processing one ton of cargo is calculated by the formula:

Stot = 1693975.1 / 1840 = 920.6 rubles.

Conclusion

In a transitional economy, it is necessary to rethink the scientific, theoretical and practical developments domestic scientists, as well as the use of foreign experience in the formation and management of logistics systems. Logistic methods and models for describing management objects and making management decisions should take into account the specifics of market transformations in Russia.

In modern conditions, the market imposes rather harsh conditions on each subject of financial and economic activity, and problems in the Russian economy only exacerbate the already difficult situation of many Russian enterprises. In order to survive and function successfully in such conditions, it is no longer enough for an enterprise to simply produce products to the maximum extent possible, fulfilling its internal plans, it is important to keep and sell these products. But in the face of fierce competition, only the enterprise that can offer the market quality products at a lower price than its competitors survives.

The price of a product depends not only on the costs of its production, but also on the costs of its transportation, storage, sale, etc. By reducing these costs, the cost is reduced, thus increasing profits. It is these issues (and not only them) that logistics deals with.

Logistics in Russia, as a science, began to develop relatively recently, but even now we can talk about its importance in the enterprise. In fact, the logistics department should be the link in the work of all the services of the enterprise, so to speak, the coordinating center of the company.

As a result of the research and calculations carried out in this work, we can draw a very definite conclusion:

1. A company that applies the principles of logistics ensures itself - an increase in production efficiency, a reduction in financial losses (additional savings).

2. The company manages to reduce costs and increase the profitability of production only with the right approach.

3. Reduction of logistics costs, the growth on this basis of the level of profit increases the financial capabilities of the enterprise.

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The value chain, as you know, is a system of interrelated activities that create value.
Relationships enable alternative execution of certain types of functions. For drugs, the value chain reflects the relationship of the focus company in the supply chain with suppliers and distribution channels, by optimizing which it can gain competitive advantages. The concept of the value chain consists in structuring the action along the entire cycle of product movement - from raw materials to end consumers by strategically important types economic activity. Within the framework of the firm, only a part of the stages in the value formation system is usually implemented. The value chain (values) for each firm is unique. Organizations linked by the same value chain constantly interact with each other. If at least one of them suffers losses and is on the verge of bankruptcy, this will affect all organizations in the chain, and therefore the misallocation of resources and freezing working capital become paramount problems both for each link, and for LS as a whole.
To minimize the total costs along the value chain, several types of work are required, including:
1. Determine the usefulness of business processes and links (elements) of drugs.
2. Analyze income and costs for the elements of the value chain.
3. Determine the economic status of the elements based on the results of the analysis.
In the course of analyzing the utility of each element in the value chain, the element's utility factor is calculated taking into account the coefficients of its participation in the target function of the drug, as well as coefficients reflecting specific gravity the target function in the activity of the element according to a number of criteria of different significance. The target function refers to the production and sale of products (services) for which a value chain has been formed. For equivalent, i.e. having the same utility factor (Ki), the same significance, the latter can be considered, for example, based on the following formula:

Possible indicators can be, for example, capacity utilization, labor intensity share, revenue share, cost share, etc.
In order to assess the contribution of each element to the total profit of the value chain (in relative units) the form given in Table 1 can be used. 3.2.

As part of the value chains from the position of an internal or external consumer, one can find "extra" operations, including logistics, which add value, but do not add value to the end consumer. The task here is to identify and eliminate such operations.
In practice, along with particular tasks, complex solutions for flow processes in drugs (material, financial and informational), in which it is important
marketing approaches, in particular, benchmarking technologies for various functional areas of logistics (warehousing, supply or distribution), are becoming increasingly important.
Let us consider the possibilities of evaluating the elements of the value chain on the example of the components of a complete warehouse storage and handling process from the moment the goods are accepted to the
the moment of its shipment to the consumer. The focus company here is considered to be a warehouse operator/warehouse common use.
Levels of analysis include: the process as a whole, subprocesses, segments (i.e., a set of similar properties) warehouses. Researched: key performance indicators ( KPI) - productivity, quality, costs and influencing
factors, including demographics.
If the warehouse is used by companies of different sizes and fields of activity, a direct comparison of their indicators is impossible, since it is necessary to take into account a number of features of the warehouse activity (average order sizes, assortment, company's field of activity, turnover, number of cargo operations per outgoing conditional pallet, etc.). etc., quality indicators (number of returns, etc.), number of suppliers, seasonality, duration of the full cycle (“from ramp to ramp”), number and structure of outlet destinations, product range, temperature regime and etc.). The greatest influence on the final economic indicators of the warehouse operator is exerted by indicators of volume and nomenclature.
Specialists from one of the German institutes use a system of special conversion factors to take into account these features. The process of recalculation is called "neutralization", as the data are reduced to a form suitable for comparison with the data.
competing organizations, which allows to ensure the adequacy and comparability of the results. This research is carried out in two directions:
“top-down” (the questions are consistently solved, how much the warehouse costs as a whole, each process separately, etc.) and “bottom-up” (sub-processes, i.e. component processes, are divided into separate operations), then benchmarking is carried out ( benchmarking) for each operation to determine the time for the operation, how often, etc., and to what extent each characteristic falls into competition zones.

During the study, three types of analysis are performed:

1. Analysis of the data as a whole, which involves answering several of the following questions:
* How much does it cost to pass one unit of commodity flow (processed unit, ton, cubic meter) through the entire warehouse process?
* How much does it cost to pass one unit of commodity flow (processed unit, ton, cubic meter) through each sub-process (acceptance of goods, transfer to warehouse, storage, order picking, lot picking, shipment, delivery)?
* How much does it cost to pass one unit of commodity flow (processed unit, ton, cubic meter) with various storage technologies (shelving, stacking)
naya)?
* To what extent are the performance, quality and cost indicators of the warehouse system under study compared to others?
* Among all the analyzed warehouses (each warehouse has its own specific features of functioning, starting with space-planning solutions and characteristics of the processed cargo and ending with the client's requirements for the order, the comparison is made with the leader).
* Among warehouses of the same market segment.
* What are the results of comparing warehouses with indicators of the most efficient warehouse in terms of productivity, quality and cost, taking into account the main factors?
* What is the practice of leading companies?

2. Statistical analysis of data related to the answers to three main questions:
* What factor has the greatest impact on productivity, quality and costs?
* What values ​​should the performance, quality and cost parameters take?
* What place will the company take after neutralizing the factors that significantly affect the three-dimensional model (diagram) KPI(quality - productivity - costs)?

3. Qualitative analysis, i.e. identification of the main strengths and main weaknesses each element of the warehouse network. The complete process in the warehouse is divided into five standard sub-processes - from the receipt of goods to the moment of issue of goods (Fig. 3.5).

Emphasis is placed on a small number of meaningful performance indicators – productivity, quality/time and cost – to ensure transparency and unambiguous interpretation of the results. Evaluation of indicators is first done on
full process level, and then at the sub-process level.
To determine the influencing factors, Ishikawa cause-effect diagrams are used, in the upper part of which the main areas ("drivers") of functioning are presented, and in the lower part - structural factors. Areas ("drivers")
costs and potential areas for their reduction are determined during the analysis of the influence of factors. This problem is solved by answering the following questions:
1. Which of the sub-processes requires the greatest cost?
2. What is the source (“driver”) of costs in this sub-process?
3. How can the influence of this source (“driver”) be reduced?
Some of the features of such supply chain analysis are discussed below, using the example of an international charger manufacturer. As a result of marketing
research has found that the company is the market leader in the production of chargers. At the same time, it operates in two market segments: mass (mass production in large quantities, for example, chargers for mobile phones) and specialized (production of chargers on order for industrial companies).
The requirements of different market segments for the characteristics of goods will differ. Thus, the mass market (accounting for 80% of the total turnover) is characterized by intense price competition, so the problem arises of organizing production on a large scale with the lowest costs. The specialized market accounts for 20% of the total turnover. The firm is pursuing differentiation strategies (i.e. producing relatively small volumes of non-standard chargers).
For this segment, it is important to achieve the greatest flexibility at relatively low costs.
With a global multi-stage supply chain, the company has two main product divisions according to the market structure. As part of the objectives of the project to minimize costs, the following were considered:
* Identification of the real state of affairs in the supply chain of both business lines (characteristics of material and financial flows in a limited time interval).
* Identification of potential levers in the supply chain that would reduce working capital and process costs while maintaining a high level of
service and flexibility.
* Evaluation of the potential reduction in the level of freezing of working capital employed in the chain, while reducing the overall logistics cycle due to its components.
* Identification of subsequent key areas where management decisions are needed (ie, analysis of possible changes in the supply chain).
The end result was the rationalization of the use of working capital and its distribution within parts of the supply chain. As you know, the cost of capital tied up in stocks and other assets is formed from long-term (warehouse and production facilities) and short-term assets (stocks at all stages of the supply chain: raw materials and components, work in progress, finished products).
The calculation of the costs generated by capital bonding was based on the following interest rates:
* interest actually payable for credit funds;
* average interest rate on a loan (standard - about 8%);
* rate applied to the weighted average price of capital (debt and equity).
From the point of view of investors, two indicators were of the greatest interest financial management based on ROI: ROI– return on investment (net profit divided by the volume of investments) and ROCE- return on capital employed (the ratio of profit before taxes and interest to capital employed). With an increase in the volume of tied capital, these indicators of the firm's performance, which are important for investors, worsen. Therefore, there is a need to reduce the price of capital tied up in short-term assets throughout the supply chain.
As mentioned above, the analysis was carried out “top-down” at three levels of detail:
1. The enterprise as a whole (based on data from the consolidated accounting report).
2. Main divisions.
3. The largest consumers, target markets and strategic customers.
During the analysis, the supply chain was divided into 6 main parts (Fig. 3.6). The results of the analysis of the enterprise as a whole are presented in table. 3.3 (figures are conditional). The average duration of each component in the supply chain is presented in Table. 3.4.
These data serve as the initial information for building
"map" of the movement of assets, reflecting the amount of associated capital and the period of freezing of working capital at each stage (Fig. 3.6).

The development of this scheme is the refined schemes of the supply chain as a whole and its subdivisions. On fig. 3.7 presents the results of such an analysis for the enterprise as a whole. Similarly, schemes are built for each division and further, according to the levels of detail (in this case, the network is divided not by the geography of the location of production and warehouses, but by outgoing flows, i.e. by end users).

Based on such schemes, it is possible to determine which steps to improve processes in different parts of the supply chain can lead to a significant reduction in costs, including the level
connectedness of working capital. For example, if a change in freight forwarder or improved performance of certain operations could reduce shipping time by 2 days, this would free up about $1 million in working capital. However
it should be borne in mind that changing the forwarder may lead to an increase in the tariff/freight cost, which offsets the release of working capital.
Currently, there are many (organizational, technological and economic) ways to improve value chains. Some of them are presented in table 3.5.
Analysis of data for each component of the system and further, for the largest customers, allows you to set strategic goals for establishing more effective integrated relationships with key consumers. As a result, the cost of delivery for such customers should be reduced due to the costs of storage in intermediate warehouses and transportation.