Анализ международной практики учета и классификации логистических затрат в цепях поставок
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.
A mathematical model to make strategic decisions on the design of the supply chain of products with high added value of the associated petroleum gas sold in the mathematical programming language AMPL. The model allows to determine the optimal location of production and logistics facilities, mode of transportation and storage, as well as to decide on the building of capacities, choice of market implementation of the final product.
One of the main goal of any industrial company is making profit by producing high quality and competitive products. Mostly, the production of meat industry enterprises are not a complete cycle, companies are divided into farms which are specialized in cultivation of livestock and poultry, slaughters and meet processing plants. The latters are the final link in the chain of supply of animal origin raw materials. For these companies it is important to establish a procurement process so that to have a sufficient number of fresh high-quality resources for production and to minimize losses releated with forced sales, often with a discount, the damage of excessive amount of purchased raw materials and also avoid unnecessary costs associated with their storage. This problem will be discussed in this article.
Supply chain management is rather new scientific field that reflects the concept of integrated business planning. This concept should be experts and practitioners in logistics and strategic management. Today, integrated planning to become a reality thanks to the development of information technology and computer technology. At the same time to achieve a competitive advantage is not enough high-speed, low-cost data transfer process. In order to effectively apply information technology tools necessary to develop a quantitative analysis of the effectiveness of supply chain management. The mam element of this tool are optimization models that reveal the complex interactions, the wave and the synergies that arise in supply chain management. In this article we consider one of the classes of such models - the so-called dynamic models of conveyor systems, processing of applications.
In this article using the integral method of analysis (IMA) the impact of various factors on the total logistics costs was assessed and future research directions of the application of the IMA were indicated.
This article reviews the modern approaches to the analysis of conflict situations in a supply chain. Four main areas of conflict analysis are identified and discussed in the paper: mathematical methods, hierarchical analysis, total cost modeling business processes.
According to various estimates global GDP is about 60-70 trillion dollars, at the same time the costs of logistics in the world accounts for 12 trillion dollars per year. These figures are comparable to costs associated with armaments, public health service and other important areas of human activity.
Consequently, the search of practical ways and development of effective mechanisms for reducing logistics costs is a major problem, the solving of which will improve efficiency and competitiveness of enterprises. Thus, the purpose of this paper is the development of methods and models for EOQ calculation in supply chains as well as development of matrix of decision-making for the design of new modified EOQ models, designed to optimize logistics costs of companies in supply chains.
The paper examines the structure, governance, and balance sheets of state-controlled banks in Russia, which accounted for over 55 percent of the total assets in the country's banking system in early 2012. The author offers a credible estimate of the size of the country's state banking sector by including banks that are indirectly owned by public organizations. Contrary to some predictions based on the theoretical literature on economic transition, he explains the relatively high profitability and efficiency of Russian state-controlled banks by pointing to their competitive position in such functions as acquisition and disposal of assets on behalf of the government. Also suggested in the paper is a different way of looking at market concentration in Russia (by consolidating the market shares of core state-controlled banks), which produces a picture of a more concentrated market than officially reported. Lastly, one of the author's interesting conclusions is that China provides a better benchmark than the formerly centrally planned economies of Central and Eastern Europe by which to assess the viability of state ownership of banks in Russia and to evaluate the country's banking sector.
The paper examines the principles for the supervision of financial conglomerates proposed by BCBS in the consultative document published in December 2011. Moreover, the article proposes a number of suggestions worked out by the authors within the HSE research team.
портовый менеджмент, показатели деятельности, анализ эффективности, система учета, распределение издержек, методы анализа деятельности портовой системы
At present many industries reveal tendency for setting up of vertically integrated companies (VIC) the structure of which unites all technological processes. This tendency proved its efficiency in oil industry where coordination of all successive stages of technological process, namely, oil prospecting and production -oil transportation - oil processing - oil chemistry - oil products and oil chemicals marketing, is necessary. The article considers specific features of introduction of "personnel management" module at enterprises of oil and gas industry.
vertically integrated companies; personnel management