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Title: Механізм управління логістичними витратами на промисловому підприємств
Other Titles: The mechanism of cost management at the indusrial enterprise
Authors: Кондратенко, Наталія Олегівна
Новікова, Марина Миколаївна
Волкова, Мілиця В’ячеславівна
Keywords: логістичні витрати;управління;механізм;промислове підприємство;логістичний аудит;logistics costs;management;mechanism;industrial enterprise;logistic audit
Issue Date: 2018
Publisher: Збірник наукових праць Черкаського державного технологічного університету. Серія: Економічні науки
Abstract: У роботі визначено проблеми та особливості управління логістичними витратами промислового підприємства. Проведено узагальнення категорії «логістичні витрати» та їх класифікацію. Зазначено, що основне завдання створення на підприємстві системи управління логістичними витратами полягає в тому, щоб поєднати ці інтереси і створити саморегулюючий механізм їх формування й зміни. Розроблено механізм управління логістичними витратами промислового підприємства, заснований на основі концепції логістичного аудиту за технологією Logistics Field Audit (LFA) та системи збалансованих показників (BSC).
Problems and aspects of cost management at the industrial enterprise have been determined. The generalization of the category "logistics costs" and their classification have been carried out. The study of various aspects of the logistics costs formation has made it possible to assert that they have different characteristics and places of origin. The main task of logistics has been determined, which is to combine economic, technological, organizational, ecological and informational opportunities and interests of the process of goods flow, considering it as a single system. That is why the main criterion for the successful operation of the logistics system is the management of logistics costs, minimization of total costs, while preserving the qualitative level of its functioning. It has been substantiated that the logistics cost management system is one of the subsystems of the general enterprise management system. It is closely connected with such control subsystems as the volume of production and sales of products, inventories, revenue, profit. It has been noted that the main task of creating logistics costs management systems at the enterprise is to combine these interests and create a self-regulating mechanism for their formation and change. To increase the efficiency of logistics management it is necessary to develop strategic goals and objectives, taking into account real possibilities of the enterprise; to make grounded management decisions; control the activities of the units to achieve competitive advantages in the enterprise; to collect, process and analyze information in a timely manner, justifying the choice of the appropriate strategy and achieving a high level of product competitiveness. The mechanism for managing logistics costs of an industrial enterprise is based on the concept of Logistics Audit (Logistics Field Audit) (LFA) and Balanced Scorecard (BSC). The world experience of logistics has been studied, which made it possible to conclude that due to logistics, enterprises provide high competitiveness of their products due to the optimization of expenses related to the production and sale of goods. It has been concluded that internal logistics audit reveals sources of excess logistic costs and develops a plan for optimizing logistic function by increasing the efficiency of logistics costs management and close interaction of chain elements
ISSN: 2306-4420
DOI: 10.24025/2306-4420.0.49.2018.136452
Issue: 49
First Page: 91
End Page: 98
Appears in Collections:Випуск 49

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