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Article

Анализ международной практики учета и классификации логистических затрат в цепях поставок

Сергеев В. И., Зинина Д. И.

The paper considers the problems related to accounting, control and analysis of logistics costs both at the global level (country,
industry) and at the level of an individual company that is of highly topicality in the context of different approaches comparison and best logistics solutions identified. The analysis of international accounting practices and classification of logistics costs in the supply chain are conducted. In particular, the article considers the unique experience of assessing logistics costs during controlling of logistics in renowned German consulting companies ZLU and Barkawi Management Consultants GmbH & CoKG. It is shown the importance of comparing the existing international system of estimating the total logistics costs, as the last metric is the main indicator of processes effectiveness in the supply chains.
It is studied the principles and methodological approaches of structuring logistics costs, the requirements of information collection and the costs dynamics of non-industrial companies in Europe.
A review and comparative analysis of possible approaches to the assessment of logistics costs used in the works of domestic scientists are provided. It is posed practical recommendations for monitoring and analyzing of logistics costs in Russia at macro and micro level as well as it is signified the problems of total costs components evaluation in supply chains of Russian companies.