Управление логистическими затратами в материально-техническом снабжении производственных и торговых компаний

Гл. 9. С. 186–202.

Elyashevich I.

In the literature on logistics and supply chain management, costs are conventionally grouped by operations and functions performed in companies to allow the use of various optimization tools. At the same time, the cost structure of an individual company depends on many factors, such as the business sector, type of activity, range of products, ownership of production and logistics infrastructure, etc.

Accounting conducted in companies is primarily aimed at determining the overall performance and tax base for a certain period of time. However, using data grouped by economic elements, it is not always possible to determine the contribution of each category of goods sold or work performed to the overall result of the company's activities. In this connection, it is difficult to make objective decisions to exclude unprofitable positions or products with low profitability of sales from the range, as well as to liquidate or reorganize inefficient structural divisions.

The main objectives of logistics cost management are to optimize the costs of companies associated with providing production and sales activities with all types of material resources, both at the coordination and operational levels.

Keywords: логистика снабжения, управление запасами, управление затратами, транспортно-заготовительные расходы, inventory management, cost management, management accounting, управленческий учёт, supply logistics, Cost grouping, inventory cost, transport and procurement costs, группировка затрат

In book

Развитие экономических систем в цифровой экономике: маркетинг, сфера услуг, логистика

М.: Русайнс, 2020.