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Article

Влияние логистических затрат на финансовые показатели работы компании

Стримовская А. В., Волкова Е. М.

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.