Методы оценки экономической эффективности логистической системы и управления уровнем логистических затрат

Abstract

The current crisis situation in coal mining forces coal companies to appeal to in-depth detailed methods of assessing the economic efficiency of business processes and identify additional reserves of optimization of technical and economic indicators. The most problematic issue remains the identification of the logistics costs arising in the processes of supply, production, and sales in the total volume of the company's accounting costs. However, the assessment of the economic efficiency of the logistics system allows coal companies to improve the activities of the functional areas of logistics and develop measures to reduce costs. The article introduces an integrated approach to the consideration of the flows of material and information resources in the technological processes of the mining enterprise and in its interactions with partners. The paper defines the main tasks of optimization of functional areas of logistics to be solved by the management when working with consumers and suppliers, in production processes, in sales activities, in warehousing, cargo handling and transportation, and in the field of inventory management. The research provides indicators of estimation of economic efficiency of logistic system, requirements to system of accounting of logistic costs, and ways of their optimization. The use of the proposed methods of assessing the economic efficiency of the logistics system and management of logistics costs will allow the management of coal companies to improve the quality and reliability of information on the effectiveness of procurement, production, and marketing logistics, as well as to optimize the cost of finished products.