Аналіз логістичних витрат підприємства

Abstract

The article examines the problems of the operation of the enterprise's logistics system, which are relevant and require immediate resolution by optimizing logistics costs and improving the operation of this system as a whole. The connection between the optimization of logistics costs and the strengthening of the company's competitive advantages due to the successful selection of contractors, optimal product distribution channels, modeling of logistics systems and chains, and the creation of conditions for resource conservation is substantiated. The quality of logistics processes is reflected in the effective indicators of the transport company's activity, as costs aimed at the use of labor, means and labor items are minimized.
 The logistics system of a modern company is increasingly becoming the subject of scientific research and development as a key form of automation, integration, optimization and management of material resources and information flows circulating in business units. The issue of optimization of logistics costs of production enterprises is characterized by incompleteness and requires further scientific research.
 The quality of logistics processes is reflected in the effective indicators of the enterprise's activity due to the minimization of costs for the use of labor, funds and labor items. The main types of logistics costs were analyzed in the article. And also the need to determine the presence of hidden types of logistics costs was noted. It was outlined that the complexity of determining logistics costs is caused by the influence of internal and external environmental factors. Changes in the structure of logistics costs were analyzed based on the data of the investigated enterprise. The impact of labor costs on logistics workers of the selected enterprise was considered and the dynamics of costs associated with the provision of logistics services on the total amount of logistics costs was analyzed. It was determined that the relationship between the total logistics costs and the set of their factor characteristics is a close direct one. Correlation-regression analysis to identify influencing factors on the behavior of logistics costs of the analyzed enterprise was performed.
 It was substantiated that the definition of factors and their influence on logistics costs make it possible to influence the costs of the enterprise and ensure the attractiveness of the product for consumers. The influence of logistics levers on the profitability of the enterprise was schematically displayed. The indicators of logistics cost management assessment, which provide an opportunity to form a qualitative description of the state of the enterprise's logistics system, were given in the article.