To optimize the level of stocks of operating resources and the associated costs of procurement and maintenance, it becomes necessary to determine such differentiated indicators as the costs of performing for individual logistics functions and operations. The resources purchased by coal companies to ensure their production activities are quite diverse in terms of their absorption by various types of costs that differ in the way they are included in cost of goods sold and accounted. The results of accounting conducted by all enterprises of the coal industry do not meet the goals and objectives of optimizing costs associated with procurement and stocks of operating resources. To determine the contribution of each category of purchased resources to a company's total costs and to assess possible savings reserves it is necessary to redistribute the initial data by activity, functional units of a company or resource categories using indicators that are traditionally referred to as cost application base. The calculations are performed using various application bases for indirect costs, at which the ambiguous nature of the results obtained and their interpretation for making managerial decisions is shown. In addition, the ways of correlation-regression analysis apparatus usage were proposed for estimating the tightness of the connection between different categories of costs and for performing calculations for planning individual components of a company budget. Based on the calculations given in the article it is concluded that usage of the traditional indirect costs application bases can lead to significant distortions of the analysis results and to negative consequences for the business profitability. Therefore, when managing the costs of operating resources purchasing at coal companies, it is necessary to conduct a value engineering analysis of the cost of goods sold for individual stock items for logistical functions and operations.
In recent years, the number of articles and studies about digital supply chain management (Digital SCM) has increased. It is associated with the development of digital technologies that transforms business processes in supply chains, and new area of economic activity - the digital economy.
The aim of this work is a comprehensive study and description of the main trends, characteristics, practices, benefits and future possibilities in the development of Digital supply chain management. The method of the paper is the theoretical analysis of the works on logistics and supply chain management as well as analytical articles and reviews on the use of digital technologies in the SCM and their impact on logistics processes and the effectiveness of the management of supply chains. To illustrate the effectiveness and future possibilities of applying Digital supply chain management, the study will also present practical examples of implementation and use of various digital technologies: Big Data, IoT (Internet of Things), Cloud services, etc.
The digital supply chain management meets modern trends of business development and information technology, which will allow companies to gain new competitive advantages (cost, service and order fulfillment time). The application of these solutions increases the level of cooperation and transparency (visibility) in the supply chain. It creates a base on which modern logistics technologies and strategies such as CPFR, S&OP, EDI, ECR, JIT, QR or VMI can be implemented and additional benefits for the effective management and development of supply chains can be created.
What is Sales and Operations Planning: attractive theory or real tool uaseful in Russian enviroment? The article says about S&OP implementation experience in one large FMCG company. The story starts with discovering reasons of company problems then investigate implementation issue and demonstrate S&OP benefits when it’s in use
The article is devoted to 10-year anniversary of the Department of Logistics and the International Centre for Training in the field of logistics (ILC) State University – Higher School of Economics (HSE). The history of the formation of logistics in Russia in the framework of three generations of state educational standards of higher professional education in logistics and supply chain management (SCM), and programs to the Executive Education implemented ILC. Show the main stages of formation of the Russian school of logistics and SCM in the HSE, as well as promising directions and trends of its development in the aspects of theoretical studies, international relations and scientific-applied activity.
Global consumer electronics market experienced considerable changes regarding the list of top-producers and configuration of their global supply chains over the past few decades. The main goal of the research is to analyze the evolution and identify up to date approaches to establishing global supply chains in consumer electronics industry. The research explores the supply chain models implemented by companies from different countries of origin: industrialized, newly industrialized and emerging economies. Companies of industrialized countries concentrated supply chain stages with the highest added value under own control transferring standardized operations to the emerging countries using ways of outsourcing and offshoring. Aggressive expansion of East-Asian producers did not allow some of them to maintain leadership. The model of South Korean companies consisted, on the one hand, in transferring own research centers to the industrialized countries, which allowed companies to enhance their technological edge, and on the other hand, in shifting standardized processes to countries with cheaper production. Chinese manufacturers chose the model of global supply chains establishing by means of mergers, acquisitions and entering into international strategic alliances. Nowadays, the leading consumer electronics producers switch to implementation of latest approaches to supply chain formation – reshoring, backshoring and nearshoring. It is recommended that companies pay close attention to the analysis of a possibility of full or partial onshoring strategy implementation, expediency of which is related to the formation of new world centers of consumer electronics consumption. The research results can form the basis for the development of supply chain management strategic decisions for the market players of the industry and its related market sectors as well as create a basis for elaborating the directions of state policies of concernedcountries in order to ensure their most effective participation in global value chains.
The search for effective ways of waste management is an urgent scientific and practical task that faces companies involved in various sectors of the economy. On the one hand, this is due to the need to comply with environmental legislation, which imposes requirements to reduce the negative burden on the environment in the implementation of its activities. On the other hand, the effective organization of the collection and transfer of waste for recycling can help reduce the costs of companies and create an additional source of income, which will increase the profitability of the business.
The article discusses the possible directions of work with waste generated because of the activities of domestic retail chain companies. The classification, which can be used for the purposes of the organization of separate collection of waste and their subsequent processing, is offered. The analysis of methods of the theory of logistics which modification will promote introduction of ecological principles in retail business is carried out. The results of the analysis of the domestic market of waste processing, their nomenclature, and specifics of treatment, and prices for disposal are presented. Calculations of possible revenues of retail chain companies from the transfer of waste to recycling based on industry averages.
The methodological principles set forth in the article are based on a systematic analysis of the relationships between the elements of logistics and environmental systems in the process of managing direct and return material flows. The methods of technical-economic and financial analysis, mathematical statistics and information processing were used to assess the economic efficiency of the solutions proposed in the article. Because of the calculations, it is shown that the organization and implementation of separate waste collection by retail chain enterprises can reduce the cost of removal and disposal of waste and have a positive impact on the environment.
The relevance of the development of improved economic and mathematical methods and integrated models of supply chains of geographically distributed industrial enterprises is due to the need to develop effective planning and management decisions at the stage of tactical planning of the considered enterprises.
The article defines the main problematic issues in the practice of tactical planning and as an example of their solution the project of tactical planning of the supply chain of industrial enterprises – coal holding with geographically distributed assets and a wide range of interchangeable products is analyzed.
Scientific survey is based on fundamental and applied developments of domestic and foreign scientists in the field of economic theory, management theory, logistics theory and supply chain management, methods of mathematical modeling, system analysis, operations research and expert evaluation methods.
The analyzed economic and mathematical approach to the tactical planning of the supply chain of geographically distributed industrial enterprises ensures rational management decision making and increases its consistency.
The negative impact of logistics and especially transport andits infrastructure on the environment is quite extensive and includescurrent international problem of greenhouse gas emissions into theatmosphere and corresponding climate change. According to sta-tistics 28% of emissions accounted for by transportation. Devel-opment and implementation of appropriate initiatives of reducingthe negative environmental impact of transportation takes place ondifferent levels. This is the result of the Kyoto Protocol, and now ofthe Paris agreement. Internationally, the system of both normative-legal and economic methods of state and market regulation is ac-tively applied and improved in order to stimulate the introductionof “green” technologies. The article analyzes the advantages anddisadvantages of the existing Russian and foreign methods andeconomic incentives for solving an environmental problems thatcaused by the development of transportation and logistics infra-structure. Article explores the tax policy of foreign countries in thefield of ecology; types and amounts of charges of basic environ-mental taxes. The “shadow prices” method is considered as a pos-sible methodological basis for calculating and subsequently intro-ducing an environmental tax for a specific pollutant. The articleproposes changes in the economic policy of the development of“green” logistics in Russia based on an analysis of the results of fi-nancial and tax instruments application in different countries. In par-ticular, it is shown that Russia can effectively use the experience ofGermany and other countries on the transport tax differentiation(depending on emissions and other environmental indicators), aswell as possible ways of improving current charges pollution and
In format of transport service tasks applied to multinomenclature inventory management models under restrictions on the vehicle cargo / volume capacity the feasibility of such deliveries by several vehicles (for each delivery) with discounts on such deliveries costs is analyzed. The concept of time value of money and the storage costs payments format are taken into account in the research. The necessary and sufficient condition that sets the acceptable / threshold level of the discount in which the combined deliveries in the format of such multinomenclature models can be effective, in order to compete with the traditional solutions is proved.