Влияние логистических затрат на финансовые показатели работы компании
The search and design of links between the company’s performance indices and results of logistics activity nowadays is a relevant tool for increasing competitiveness of Russian companies. Situations when influence of certain logistics costs groups on financial performance indices is underestimated occur considerably often. These cases imply a huge amount of financial resources involved. Thus, the attempt of designing analytical models to assess the correlation between logistics and business performance indices is a relevant issue requiring further investigation and improvement. The article gives analysis of Russian and foreign literature sources devoted to the topic studied; identifies main trends and determines a possible way for further investigations. The article has analytical models to assess the influence of different logistics costs groups on ROI (return on investment) index; numerical example is provided.