Использование ФСА ( ABC) для дифференциации учета и контроля логистических затрат.

Логистика и управление цепями поставок (Российская Федерация). 2019. № 5(94). С. 65–76.

Bazhenov M.

The article is devoted to Activity Based Costing as one of the effective methods of optimization of logistic costs in the supply chain and business management. Modern ideas of management are based on the fact that business needs to be clearly defined, measured, analyzed and improved. The method of the Activity Based Costing (ABC) is one of possible methods.

Being one of the types of economic analysis, ABC, the essence of which lies in the system research of objects (products, process, structure), is aimed at optimizing the ratio between consumer properties and costs of its creation and usage.

ABC method proceeds from the fact that there are extra costs in the production of any product, in any production, technical and economic system, which means the reserves for improvement. The task of the analysis is to find reserves to reduce production and operation of products costs on the basis of specific methods and research procedures. ABC method allows, when creating new products, to prevent appearing of extra costs and also to provide the level of expenses, that is not exceeding the established one, when using the created object, reduce or exclude economically unjustified costs.

Keywords: controlling, business processes, способ снижения затрат, activity based costing, контроллинг логистики, функционально-стоимостной анализ