Enterprise Logistics Cost Research Articles

ФОРМУВАННЯ СИСТЕМИ УПРАВЛІННЯ ЛОГІСТИЧНИМИ ВИТРАТАМИ ТОРГОВЕЛЬНИХ ПІДПРИЄМСТВ

The article examines the problems of forming and improving the logistics cost management system of trade enterprises to increase their competitiveness in conditions of uncertainty. The interpretation of the concepts of "cost management" and "logistics cost management" in the works of domestic scientists during the last two decades was studied. The author's definition of the researched concept is proposed, namely "logistics cost management is a continuous process of purposeful formation of the optimal level of logistics costs of a trade enterprise, which involves their planning, accounting, control, analysis and management decision-making". The basic aspects of the formation of the logistics cost management system were studied: principles, tasks, concepts and methods of management. The main principles of logistics cost management of trade enterprises are determined, the observance of which will increase the efficiency of the logistics cost management system, namely: the principle of continuity, the principle of keeping separate records of logistics costs, the principle of flexibility, the principle of efficiency, the principle of identification of logistics costs, the principle of complexity, the principle of scientificity, the principle objectivity, the principle of efficiency, the principle of systematicity. Based on methodological principles and principles, the main tasks of managing logistics costs of trade enterprises were formed and the specifics of logistics processes and costs for their implementation were determined. In order to identify, record, control, analyze and evaluate the logistics costs of trade enterprises, it is proposed to classify them in order to improve the logistics activities of the enterprise and reflect them in accounting. It is substantiated that further scientific research on the improvement of the logistics cost management system should be aimed at developing a methodology for identifying reserves of resource savings by planning logistics costs, accounting, internal control and analysis by responsibility centers, stimulating resource conservation and reducing costs in order to increase the efficiency of the trading company.

МЕТОДИЧНІ ЗАСАДИ ОРГАНІЗАЦІЇ ОБЛІКОВОГО ТА КОНТРОЛЬНОГО ІНСТРУМЕНТАРІЮ В УПРАВЛІННІ ЛОГІСТИЧНИМИ ВИТРАТАМИ ПІДПРИЄМСТВА

The methods of accounting and management accounting of the logistics costs of the enterprise used in modern practice are critically evaluated from the point of view of the possibilities of providing, on their basis, the growing information needs in management processes. The limited effectiveness of the control function due to the insufficiency of the analytical section of the data generated within the accounting system is discussed. The research was conducted on the basis of the dialectical method of learning phenomena and processes and approaches to theoretical generalization. The methods of observation and comparison were used to discuss the completeness of accounting coverage of the composition of logistics costs, and scientific abstraction for the purpose of a generalized assessment of the compliance of the methodological principles of accounting and internal control parameters for the modern needs of managing this type of costs. It was established that the efficiency and objectivity of these management tools ensure the timely development of preventive measures at the enterprise to optimize logistics costs in terms of responsibility centers and structural units of the enterprise. The use of methodological principles implemented in practice for the organization of accounting and control tools in the management of logistics costs is considered in the study under the projection of productive use by structural units. information obtained on this basis. Separate aspects of improving the methodological principles of accounting and control in the logistics cost management system have been formulated. It is justified that the emphasis of the formation of operational information about logistics costs should be on the formation of a management accounting system that is adaptive to the specifics of the enterprise. It is argued that in this system it is necessary to deepen the grouping of logistics costs of modern enterprises by centers of responsibility and phases of logistics activity. It was determined that from the point of view of the trends of providing public information about the activities of enterprises (for example, various types of management reports), it becomes necessary to expand the methodology of accounting for logistics costs on balance accounts based on the regulatory introduction of additional sub-accounts to the chart of accounts.

Аналіз логістичних витрат підприємства

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.

Research on Optimization of Enterprise Logistics Management Mode based on Cost Control

The competition among enterprises is fierce, not only in performance, price and quality, but also in high-quality customer service. The rationality of logistics system determines the reliability of services and products provided by enterprises, and the level of customer service directly affects the level of logistics costs. Reasonable planning of enterprise cost can reduce enterprise's resource energy consumption to a certain extent, thus improving enterprise's economic benefits. By analyzing the influencing factors of enterprise logistics cost and the principles of logistics cost control, this paper puts forward an enterprise logistics management model based on cost control in order to make logistics cost control serve the enterprise logistics cost strategy.

An enterprise logistics cost management method under the trend of Industry 4.0

An enterprise logistics cost management method under the trend of Industry 4.0

Visual Analysis of Logistics Cost Accounting Based on Citespace

Modern enterprise management pays special attention to cost management, in order to get the maximum profit and achieve the enterprise goal. Logistics cost is an important part of enterprise cost, accounting for about 30% to 40% of product cost. Therefore, accurate management of enterprise logistics cost can make great contribution to reducing the overall cost of enterprise. However, there are few review articles of related literatures. Therefore, this paper analyzes and discusses the research status of logistics cost accounting through CiteSpace and other literature analysis software, and draws a conclusion that this topic will still be the center of discussion in the future, and it will involve more and more fields with the progress of society, and will be combined with different fields to become a new research hotspot.

An enterprise logistics cost management method under the trend of Industry 4.0

An enterprise logistics cost management method under the trend of Industry 4.0

A dynamic routing optimization problem considering joint delivery of passengers and parcels

With the rapid development of e-commerce, last-mile delivery optimization is important for reduction in logistics cost of e-business enterprises. However, the complex road network structure in various cities makes the last-mile delivery more difficult, which shows high research value. To this end, this paper proposes a special kind of share-a-ride problem (SARP), which uses online car-hailing as a carrier to transport passengers to the distribution centre and courier points to pick up and deliver parcels. The dynamics of the problem is described by designing the key points to update the delivery information; by using an improved genetic algorithm (GA), the problem is solved to realize the goal of minimizing the total cost of three participants (i.e. drivers, passengers and courier companies) and the time penalty costs. Eventually, through simulation example and comparison tests based on three sets of data of different scales, the economic applicability of the problem and the effectiveness of the algorithm are validated.

Study on Logistics Cost Control Based on Activity-based Costing

With the rapid development of the global economy and the strengthening of enterprises’ internal management, the importance of logistics cost management is becoming more and more prominent, and people pay more and more attention on the logistics cost of enterprises, how to reduce logistics cost effectively has been a hot topic. Experts come from all over the globe actively introduce ABC into enterprise logistics cost accounting management and achieve results. On the basis of logistics cost, this paper begins with the analysis of enterprise logistics costs and account cost through the, activity-based costing, it is of great economic and practical significance to combine cost management with logistics management.

Platform Research on Car Free Carrier Based on the “Internet +”

The no-vehicle-carrying mode can effectively match the car and cargo resources, improve the efficiency of logistics operations, reduce the vacancy rate of vehicles, increase the degree of organization, and reduce the logistics costs of society and enterprises. The “Car-Free Carriage” platform is a new thing arising from the integration of modern Internet technology and traditional logistics. This article firstly analyzes the problems of car-free transportation; secondly it proposes the idea of building a car-free carrier platform; finally, it sets up a car-free carrier platform website.

Location Decision of Logistics Distribution Centers Based on Artificial Neural Network

With the never-ending changes and improvements of science and technology and the rapid development of economy, modern logistics plays an increasingly important role in social and economic development. As an important link between enterprises and consumers, logistics distribution is critical in the smooth development of logistics activities, and the reasonable location of logistics distribution centers is directly related to the distribution efficiency, logistics cost and consumer satisfaction of enterprises. Therefore, this paper studies the location decision of logistics distribution centers, and with the aid of artificial neural network, which can simulate the neural network of human brain and reproduce the process of brain thinking decision, establishes the BP neural network evaluation model, and evaluates the merits and demerits of several location plans with examples. The results show that the method based on artificial neural network is effective and practical, and provides a new idea for the location decision of logistics distribution centers.

RETRACTED ARTICLE: Supply chain production and delivery scheduling based on data mining

Aiming at many problems such as variable and uncertainty in problem modeling, and the phenomenon of big load in the distribution of FMCG, the idea of customer clustering and dynamic customer clustering is put forward. The data mining is used to model the distribution and scheduling problem of multi product and multi item products for the purchase of third party logistics and distribution services. At the same time, the classification method of customer clustering is studied. The general rules of dynamic customer clustering, the scope of application and the rules of application are proposed. In view of the fact that the needs of customers in real operation are dealt with instantaneously, the scheduling method based on qualitative and quantitative heuristic rules is discussed. The suggestion of customer clustering set is provided to supply the order rank of production place. The results show that the idea of customer clustering effectively reduces the difficulty of solving the model. The dynamic customer thought increases the flexibility of customer clustering thinking. It is suitable for the uncertainty of the practical application of enterprises, and further reduces the logistics cost of enterprises. This rule has a high reference value for the scheduling of enterprise products.

Based on the Cloud ERP and TDABC for the SMEs’ Logistics Cost Accounting

Enterprise logistics is “the final frontier of lowering enterprise costs”, thus enterprise logistics cost accounting effective methods are constantly explored and used in theory and practice; TDABC (Time-Driven Activity-Based Costing) has been developed based on improving of ABC (Activity-Based Costing), and has better of using in enterprise logistics cost accounting. But the data access only can be effective on enterprise using ERP (Enterprise Resource Planning); Most of SMEs (Small and Medium Enterprises) cannot afford ERP, which results in their information management and cost accounting data getting difficult. With the advent of cloud computing, affordable cloud ERP provides a way for SMEs using ERP, cloud ERP combined with TDABC, provides an effective method of logistics cost accounting for SMEs. This paper firstly discusses cloud ERP is the inevitable of ERP development; Analyzed TDABC cost accounting method and its application; Then TDABC working principles are discussed on cloud ERP environment; On this basis, the based on cloud ERP and TDABC confirmatory analysis of the SMEs logistics cost accounting is done, and it shows the method is effective, and also provides with the data basis for SMEs logistics costs analysis. Research to focus on SMEs logistics cost data availability, TDABC cost accounting methods on cloud ERP environment are the innovation and contribution of this article.

MANAGEMENT OF LOGISTICS EXPENCES ON THE AIC ENTERPRISES

Urgency of the research. Implementation of logistics functions is accompanied by a corresponding expenses and an effective system of management greatly enhances the competitiveness of the company. Target setting. It is necessary to create conditions for the established system of logistics expenses management at the level of each brunch enterprise in order to reduce the share of logistics costs of enterprises in the cost of material flow. Actual scientific researches and issues analysis. The issue of expense management is a part of theory of effectiveness and subject of research of many scientists in the works of fundamental and sectoral focus. However, the logistics component in the structure of expenses of the AIC enterprises is not sufficiently studied and the system of their management is not fully developed. Uninvestigated parts of general matters defining. It is necessary to identify the logistics expenses and assess them by isolating them from the total amount of expenses and thus take into account the complexity of the structural-functional links in agricultural logistics in order to achieve effective management of the logistics expenses. The research objective. The aim is to narrow the content and make a classification of logistics expenses and also to suggest sequential stages of the process of forming the system of logistics expenses management on the AIC enterprises. The statement of basic materials. The different interpretations of the concept of logistics expenses are regarded and the author`s definition is presented. The general classification of logistics expenses is suggested and the specifics of their display in the context of objective approach to the object of the research are defined. The comparative analysis of share and structure of logistics expenses of national and international economy is presented. The problems of identification and separation from the total sum and accurate measurement of the amount of logistics costs are defined, the system of their management at the level of brunch enterprises is suggested. Conclusions. It is necessary to provide the realization of sequenced stages of the logistics expenses management system at the level of brunch enterprises in order to achieve effective functioning of the logistics system.

Based on the Method of Enterprise Logistics Cost Accounting Research

At present, as an emerging service industry customer service and the third profit source of enhancing the competitiveness of the enterprise market, the logistics industry gets the attention of more and more enterprises. In the enterprise total cost, reasonable decomposition and calculating the logistics cost, seriously affect the profits of the enterprise. Therefore, how to make enterprise logistics cost accounting becomes the focus concern of enterprises to improve market competitiveness. This topic comes from the basic theory of homework cost method, the enterprise logistics cost accounting based on homework cost method are analyzed. This paper expounds the homework cost method based the thinking of enterprise logistics cost accounting, by the process of resource to homework cost object cost allocation, and the activity-based cost method of enterprise logistics cost accounting methods are analyzed on focus.

Simulating Optimum Design of Handling Service Center System Based on WITNESS

This paper creates personnel dispatching model of handling service center using simulation software―WITNESS. It also makes recommendations for improvement and improvement measures via the research and analysis of handling pipeline to achieve the following objectives: improving the efficiency of operating personnel and tooling equipment; reducing the working hours consumption of handling, and reducing costs; reducing the handling efficiency problems due to fewer or lack of personnel; reducing logistics costs of enterprises, including handling with the most rapid speed and staff scheduling; finding bottleneck resources of this center and strategies to address artificial constraints.

Models Research of Enterprise Logistics Cost Control

Through review domestic Enterprise logistics cost control, several important control models were identified, including the model based on the accounting methods, the model based on the supply chain management, the model based on the strategic management, and several others. Based on analyzing the characteristics and the limitations of the existed research, the future research direction was discussed.

Analysis of Logistics Cost Control of Commercial Chain Enterprises

Chain enterprises are one of te two big marks of "modern circulation revolution"; it plays a irreplaceable role in the economic development. Not only did the chain operation in flow initiate a new distribution channel, but also established a new mode of operation in logistics. This paper analyzes the existing problems in managing logistics cost of chain enterprises, and advocates concrete methods of the control on logistics cost.

Research on the Composition and Management Strategy of Enterprise Logistics Cost in Supply Chains

Taking the combination of the theory of the modern cost management and supply chains management as the key point and taking the whole supply chains as the target in the study, this thesis analyzes composition of logistics cost and further puts forward the means of optimizing enterprise logistics cost management such as inter-organizational cost management, unified cost accounting, target cost management measure, and integrated cost control.

Research on the Composition and Management Strategy of Enterprise Logistics Cost in Supply Chains

Taking the combination of the theory of the modern cost management and supply chains management as the key point and taking the whole supply chains as the target in the study, this thesis analyzes composition of logistics cost and further puts forward the means of optimizing enterprise logistics cost management such as inter-organizational cost management, unified cost accounting, target cost management measure, and integrated cost control.