Optimization of the logistics costs of the enterprise. The use of ABC-XYZ-analysis in order to optimize the logistics costs of a trading enterprise What type of costs are optimized in logistics

The value chain, as you know, is a system of interrelated activities that create value. Relationships enable alternative execution of certain types of functions. For drugs, the value chain reflects the relationship of the focus company in the supply chain with suppliers and distribution channels, by optimizing which it can gain competitive advantages. The concept of the value chain consists in structuring the action along the entire cycle of product movement - from raw materials to end consumers in strategically important types of economic activity. Within the framework of the firm, only a part of the stages in the value formation system is usually implemented. The value chain (values) for each firm is unique. Organizations linked by the same value chain constantly interact with each other. If at least one of them suffers losses and is on the verge of bankruptcy, this will affect all organizations in the chain, and therefore the irrational use of resources and the freezing of working capital become paramount problems both for each link and for drugs as a whole.

To minimize the total costs along the value chain, several types of work are required, including:

• 1. Determine the usefulness of business processes and links (elements) of drugs.
• 2. Analyze income and costs for the elements of the value chain.
• 3. Determine the economic status of the elements based on the results of the analysis.

During the analysis of the usefulness of each element in the value chain, the element's utility factor is calculated taking into account the coefficients of its participation in the target function of the drug, as well as coefficients reflecting the share of the target function in the element's activity according to a number of criteria of different significance. The target function refers to the production and sale of products (services) for which a value chain has been formed. For equivalent, i.e. having the same utility (K and), equal significance, the latter can be considered, for example, based on the following formula:

where To. - the share of the element's contribution to the performance of the target function according to the used indicator /;

K2 (- the share of the objective function in the activity of the element of the value chain in terms of /;

/ - the indicator by which the coefficients are calculated (by analytical or expert means); P- number of considered indicators.

Possible indicators can be, for example, capacity utilization, labor intensity share, revenue share, cost share, etc.

To assess the contribution of each element to the total profit of the value chain (in relative units), the form given in Table 1 can be used. 3.2.

Table 3.2

Evaluation of the contribution of elements to the total profit of the value chain

As part of the value chains from the position of an internal or external consumer, one can find "extra" operations, including logistics, which add value, but do not add value to the end consumer. The task here is to identify and eliminate such operations.

In practice, along with particular tasks, complex solutions are required for flow processes in drugs (material, financial and informational), in which marketing approaches become important, in particular, benchmarking technologies for various functional areas of logistics (warehousing, supply or distribution).

Let us consider the possibilities of evaluating the elements of the value chain on the example of the components of a complete warehouse storage and handling process from the moment the goods are accepted to the moment they are shipped to the consumer. A warehouse operator/public warehouse is considered here as a focal company.

Levels of analysis include: the process as a whole, subprocesses, segments (i.e., a set of similar properties) warehouses. Researched: key performance indicators ( KPI) - productivity, quality, costs and factors influencing them, including demographic ones.

If the warehouse is used by companies of different sizes and fields of activity, a direct comparison of their indicators is impossible, since it is necessary to take into account a number of features of the warehouse activity (average order sizes, assortment, company's field of activity, turnover, number of cargo operations per outgoing conditional pallet, etc.). etc., quality indicators (number of returns, etc.), number of suppliers, seasonality, duration of the full cycle (“from ramp to ramp”), number and structure of outlet destinations, product range, temperature regime, etc.). The greatest influence on the final economic indicators of the warehouse operator is exerted by indicators of volume and nomenclature.

Specialists from one of the German institutes use a system of special conversion factors to take into account these features. The recalculation process is referred to as “neutralization” because the data is brought into a form suitable for comparison with data from competing organizations, which ensures the adequacy and comparability of the results. This research is carried out in two directions:

“top-down” (the questions are consistently solved, how much the warehouse costs as a whole, each process separately, etc.) and “bottom-up” (sub-processes, i.e. component processes, are divided into separate operations), then benchmarking is carried out (benchmarking) for each operation to determine the time for the operation, how often, etc., and to what extent each characteristic falls into competition zones.

During the study, three types of analysis are performed:

• 1. Analysis of the data as a whole, which involves answering several of the following questions:
  • How much does it cost to pass one unit of commodity flow (processed unit, ton, cubic meter) through the entire warehouse process?
  • How much does it cost to pass one unit of commodity flow (processed unit, tonne, cubic meter) through each sub-process (acceptance of goods, transfer to warehouse, storage, order picking, lot picking, shipment, delivery)?
  • How much does it cost to pass one unit of commodity flow (processed unit, ton, cubic meter) with different storage technologies (rack, stack)?
  • To what extent are the performance, quality and cost indicators of the warehouse system under study compared to others?
  • Among all the analyzed warehouses (each warehouse has its own specific features of functioning, starting with space-planning solutions and characteristics of the processed cargo and ending with the client's requirements for the order, the comparison is made with the leader).
  • Among the warehouses of the same market segment.
  • What are the results of comparing warehouses with indicators of the most efficient warehouse in terms of productivity, quality and cost, taking into account the main factors?
  • What is the practice of leading companies?
• 2. Statistical analysis of data related to the answers to three main questions:
  • Which factor has the greatest impact on productivity, quality and costs?
  • What values ​​should the performance, quality and cost parameters take?
  • What place will the company take after neutralizing the factors that significantly affect the three-dimensional model (diagram) KPI (quality - productivity - costs)?
• 3. Qualitative analysis, i.e. identification of the main strengths and main weaknesses of each element of the warehouse network. The complete process in the warehouse is divided into five standard sub-processes - from the receipt of goods to the moment of issue of goods (Fig. 3.5).

Rice. 3.5.

Emphasis is placed on a small number of meaningful performance indicators - productivity, quality/time and cost, which guarantees transparency and unambiguous interpretation of the results. Performance evaluation is first done at the overall process level and then at the sub-process level.

To determine the influencing factors, Ishikawa cause-and-effect diagrams are used, in the upper part of which the main areas ("drivers") of functioning are presented, and in the lower part - structural factors. Areas ("drivers") of costs and potential areas for their reduction are determined during the analysis of the influence of factors. This problem is solved by answering the following questions:

• 1. Which of the sub-processes requires the greatest cost?
• 2. What is the source (“driver”) of costs in this sub-process?
• 3. How can the influence of this source (“driver”) be reduced?

Some of the features of such supply chain analysis are discussed below, using the example of an international charger manufacturer. Based on the results of marketing research, it was found that the company is the market leader in the production of chargers. At the same time, it operates in two market segments: mass (mass production in large quantities, for example, mobile phone chargers) and specialized (production of custom-made chargers for industrial companies).

The requirements of different market segments for the characteristics of goods will differ. Thus, the mass market (accounting for 80% of the total turnover) is characterized by intense price competition, so the problem arises of organizing production on a large scale with the lowest costs. The specialized market accounts for 20% of the total turnover. The firm is pursuing differentiation strategies (i.e. producing relatively small volumes of non-standard chargers). For this segment, it is important to achieve the greatest flexibility at relatively low costs.

With a global multi-stage supply chain, the company has two main product divisions according to the market structure. As part of the objectives of the project to minimize costs, the following were considered:

• Identification of the real state of affairs in the supply chain of both business lines (characteristics of material and financial flows in a limited time interval).
• Identification of potential supply chain levers that would reduce working capital and process costs while maintaining high levels of service and flexibility.
• An assessment of the potential reduction in the level of freezing of working capital employed in the chain, while reducing the overall logistics cycle due to its components.
• Identification of subsequent key areas where management decisions are needed (ie, analysis of possible changes in the supply chain).

The end result was the rationalization of the use of working capital and its distribution within parts of the supply chain. As you know, the cost of capital tied up in stocks and other assets is formed from long-term (warehouse and production facilities) and short-term assets (stocks at all stages of the supply chain: raw materials and components, work in progress, finished products).

The calculation of the costs generated by capital bonding was based on the following interest rates:

• interest actually payable on the loan;
• average interest rate on a loan (standard - about 8%);
• the rate applied to the weighted average price of capital (debt and equity).

From an investor's point of view, two financial management indicators based on return on investment were of most interest: ROI- return on investment (net income divided by the amount invested) and COSE- return on capital employed (the ratio of profit before taxes and interest to capital employed). With an increase in the volume of tied capital, these indicators of the firm's performance, which are important for investors, worsen. Therefore, there is a need to reduce the price of capital tied up in short-term assets throughout the supply chain.

As mentioned above, the analysis was carried out "top - down" at three levels of detail:

• 1. The enterprise as a whole (based on data from the consolidated accounting report).
• 2. Main divisions.
• 3. The largest consumers, target markets and strategic customers.

During the analysis, the supply chain was divided into 6 main parts (Fig. 3.6). The results of the analysis of the enterprise as a whole are presented in table. 3.3 (figures are conditional). The average duration of each component in the supply chain is presented in Table. 3.4.

These data serve as the initial information for building a "map" of the movement of assets, reflecting the amount of associated capital and the period of freezing of working capital at each stage (Fig. 3.6).

Performance indicators of the enterprise as a whole

Table 3.3

Time characteristics of a supply chain block

Table 3.4

The development of this scheme is the refined schemes of the supply chain as a whole and its subdivisions. On fig. 3.7 presents the results of such an analysis for the enterprise as a whole. Similarly, schemes are built for each division and further, according to the levels of detail (in this case, the network is divided not by the geography of the location of production and warehouses, but by outgoing flows, i.e. by end users).

Rice. 3.6.

Based on such schemes, it is possible to determine which steps to improve processes in different parts of the supply chain can lead to a significant reduction in costs, including the level of working capital cohesion. For example, if as a result of changing the forwarder or improving the conduct of certain operations, it is possible to reduce the time of sea transportation by 2 days, then this will free up about $ 1 million in working capital. However, it should be borne in mind that a change of forwarder may lead to an increase in the tariff/freight cost, which offsets the release of working capital.

Currently, there are many (organizational, technological and economic) ways to improve value chains. Some of them are presented in table 3.5.

Analysis of data for each component of the system and further, for the largest customers, allows you to set strategic goals for establishing more effective integrated relationships with key consumers. As a result, the cost of delivery for such customers should be reduced due to the costs of storage in intermediate warehouses and transportation.

Table 3.5

Ways to rationalize the value chain (a warehouse complex is considered as a focus company)

Name of the event	Independent third party organizations	Dependent economic elements	Subdivisions enterprises
1. A comprehensive analysis of competitors' activities (Benchmarking), identifying the reasons for lagging behind in comparison with the "best in class" and taking appropriate measures. Carrying out activities to improve the organizational and technical level of the elements of the value chain
2. Instruments of interest of organizations in participation in the value chain:
2.1. Flexible pricing policy
2.2. System of discounts and markups for logistics services

End of table 3.5

2.3. Mutual offsets for cooperative supplies and services on market terms
2.4. Transfer pricing mechanisms
2.5. Cash settlements "planned payments"
2.6. Forms of shipment that contribute to the reduction of stocks of material resources
3. Coordination mechanisms:
3.1. General company taxes (creation of special centralized funds)
3.2. Participation in profitable long-term corporate projects
3.3. Branded Public Goods:
Trademark
Information and analytical services
Marketing Service
Dealer network
4. Additional capital costs:
In innovative projects
Joint R&D
5. Own innovative or commercial bank investing in innovation development projects
6. Social guarantees for employees involved in value chains
7. Expedient combination of elements of the value chain:
7.1. Forms of integration of elements, independent legal entities (for example, a concern, a holding, etc.)
7.2. Forms of management of departments for elements that are part of the organization

This example shows how an economic analysis, taking into account the marketing and logistics characteristics of the supply chain, helps to determine where the main attention of the company's management should be directed in terms of solving the problems of interorganizational and interfunctional coordination and improving the efficiency of drugs in general. Minimizing costs in the value chain requires careful analysis. The following are the stages of such an analysis in order to rationalize drugs.

• 1. Determine the stages of value formation along the value chain, highlighting strategically important activities that meet the following requirements as elements:
• 1) have a significant share of costs in costs;
• 2) are carried out in various ways;
• 3) have great potential for differentiation (use of different types of raw materials and technologies, etc.).
• 2. Calculate transfer prices and, based on them, the profitability of each element of the value chain.
• 3. For each element of the value chain, make a strategic choice to “produce” or “buy” (choice according to the “make or produce” scheme). (make or buy), with a logistics position is created in the supply chain focus company, which decides whether to create its own logistics infrastructure) - transport and storage, or transfer the functions of warehousing, cargo handling and transportation to outsourcing. This choice is determined not only by costs, but also by the balance of "costs / quality" of the logistics service).
• 4. Consider options for combining internal elements of the value chain into responsibility centers, calculate the effectiveness of each option, select the best options for combining according to the criteria used (if the combination is unprofitable, form divisions for each element of the value chain).
• 5. Consider options for combining elements of the value chain that belong and do not belong to the organization, calculate their effectiveness and, if it is profitable, merge with other legal entities (incorporating them into the parent company or leaving them independent), and organize the relevant divisions on the basis of the created associations ( the merger is considered profitable if the total profit of the merged element is greater than the sum of the profit of each participant).
• 6. Determine the final composition of the elements that will be included in the value chain.

This approach allows you to build an efficient supply chain structure, abandon outdated technologies and unprofitable activities and introduce new ones, improve the performance of value chain elements and optimize logistics business processes.

When justifying a make-or-buy decision, consider:

costs for own production of components (production cost) and purchase prices for them;

• loading of own capacities;
• the importance of the component to ensure the quality of the final product;
• versatility of the component, the possibility of its use for the manufacture of various assortment items of finished products;
• the production cycle for the release of final products and the time required to deploy their own production;
• reliability and quality of products of potential suppliers, their availability of advanced technologies and know-how.

Thus, according to the results of an expert survey of leading German firms, the following were identified as the main factors in the decision to “make and buy”:

• costs of production and purchase of components (28%);
• the concentration of manufacturers on the most important, in terms of quality and customer service, operations, called "key" (21%);
• availability of "know-how" from suppliers (16%);
• flexibility and speed of response of suppliers and own production (14%).

The key point is the decision to work with independent vendors or integrated systems vendors, directly or through intermediaries. The first option is suitable for the purchase of components that are not of great importance for ensuring the quality of the final product (in the absence of the need for stable mass deliveries). If the required components are important components of the finished product, are consumed in large volumes and quite rhythmically, the second option is expedient - the integration of suppliers into a single system.

The formation of an integrated system of suppliers can be carried out in various ways. For example, companies of various sizes of the machine-building complex in Germany are united in an association in order to improve production support. They specialize in complex, high-tech production of industrial robots, production lines, control systems for flexible production systems. Such production requires a significant number of components. Therefore, small and medium-sized companies in the association develop and produce new high-tech components of complex systems produced by large firms. Thus, they not only carry out their supply, but also actively influence their technical and marketing policy.

One of the relatively new and effective forms of organization is the creation of procurement centers within the framework of amalgamations of enterprises, which makes it possible to reduce supply costs by maintaining common warehouses, using more productive vehicles, consolidating batches of components and reducing order processing time, etc.

When choosing suppliers, special attention is paid to the quality of raw materials and components, so the manufacturer develops quality standards for raw materials, materials and components received from outside. The following requirements are taken into account.

• the potential supplier has the equipment necessary for the production of products of the required quality;
• the ability to conduct quality tests according to the manufacturer's program and with the help of the necessary instruments;
• implementation by the supplier of control and certification of incoming materials and raw materials, etc.;
• availability of documents (for example, route maps) confirming the quality of the supplier's technological processes. Comparison of the traditional concept of production management and the logistics approach to management shows that the traditional concept is applicable to the seller's market (ie, when demand exceeds supply). At the same time, priority is given to the maximum load of equipment and increasing the serial production in order to reduce the cost of production. The logistical approach corresponds to the conditions characteristic of the buyer's market, when the task of selling finished products comes first. There are increasing requirements for the flexibility of production facilities that can quickly respond to changing customer demand. Improving the final economic indicators is achieved not by increasing the size of the batch of manufactured goods, but by accelerating the turnover of working capital.

Achieving economic compromises between the elements involved in the promotion of the material flow is one of the most important tasks of logistics. Often, the costs of performing certain logistic functions when varying the same parameter (cost driver) change in opposite directions, which gives rise to conflict situations. A classic example of such a situation is a conflict that arises due to multidirectional changes in the costs of transportation and the creation and maintenance of stocks with an increase in the size of the transport lot.

Similarly, the possibilities of optimizing economic decisions related to the maintenance of stocks and losses from shortages, the costs of maintaining a warehouse and fixed costs for manufacturing products, the costs of purchasing material resources and the costs of maintaining stocks can be considered.

The optimization criterion in all these cases is the minimum of total costs with fixed at certain regulatory levels the values ​​of other key logistics factors (the quality of the logistics service, the duration of its cycles, the productivity of assets, return on investment, i.e. on the capital invested in the logistics infrastructure, etc. ). Although conflict resolution through economic compromise is very common and well established, in some situations there are ways to achieve both conflicting goals without resorting to compromise, but by eliminating the problem itself.

Let's consider the "fix the problem" approach using the example of the above problem of finding the best solution between the costs of transportation and the costs * associated with the creation and maintenance of stocks. The analysis begins with a precise, structured definition and description of the problem using a logical diagram, summarized in fig. 3.8.

Rice. 3.8.

A problem can be defined as something that interferes or limits the achievement of a desired goal. In the case of the conflict discussed above, the goal is to find such a size of the transport party that would minimize the total costs. The logical diagram for describing the trade-off on the cost of "transport / stocks" is presented in fig. 3.9. When identifying a goal, it is very important to make sure that this local goal is consistent with the global goals and objectives of the organization and the logistics system as a whole.

Rice. 3.9.

The problem often arises due to the lack of coordination between the goals of different levels of the system hierarchy. So, for example, if a company is engaged in the sale of a highly profitable, expensive product with a high “sensitivity” to the time factor (perishable products or goods with high requirements for delivery times, etc.), the most reasonable solution would be to deliver to the buyer as quickly as possible. At the same time, transport costs are relatively less important than the level of quality of the logistics service as a whole. In this case, the goal will be to increase profits, which is achieved due to condition B (Fig. 3.9), which implies a reduction in inventory costs (in particular, insurance stocks from customers) and an improvement in the quality of services. The reduction in transport costs, achieved by increasing the size of the transport party, in this case is not a condition for the actual achievement of goals.

When determining a local goal, one should rely not only on a higher-level goal, but also analyze a wider field of possible alternatives. For example, the goal of reducing inventory and transportation costs (Figure 3.9) should probably be to increase profits. Obviously, cost reduction is aimed at obtaining higher profits. However, such a goal allows us to attract a much wider range of possible solutions. Traditionally, to reach a compromise, it is assumed that the reduction of total costs is based on only two possible options: reducing inventory costs and reducing transportation costs. At the same time, the goal of increasing profits allows analysts to consider other options for reducing overall costs and, moreover, these options can allow for significantly higher profits and even raise prices. Therefore, it is necessary to identify the conditions (ways) to achieve the goal. In the inventory/transportation cost example, the traditional ways to achieve the goal, as already mentioned, are to reduce inventory and transportation costs. But for the problem to arise, there are certain premises that are in conflict with each other. Thus, in the example under consideration, large shipments are a precondition for reducing transport costs, while small shipments lead to a decrease in inventory costs.

After structuring the problem, it is necessary to analyze the assumptions and assumptions underlying the logical relationships depicted in the diagrams. The task is to find an assumption that will allow to end the conflict by eliminating the problem itself. For example, in fig. 3.9 the conflict arises as a result of the assumption of the impossibility of the coexistence of small and large transport shipments. In fact, when consolidating cargo for centralized delivery of products to customers on a ring or zone-ring principle, a set of small consignments forms a large shipment, therefore, they coexist. In many cases, cargo consolidation can reduce both transportation and inventory costs.

Another example of the assumption behind the G-B logical relationship is that small shipments always result in higher shipping costs than larger shipments. However, this assumption is by no means always fulfilled when consolidating cargo or when loading a vehicle along the way (including on the way back). The following are some examples of assumptions that may not be true under certain circumstances:

• 1. A-B: Reducing the cost of inventory will increase profits.
• 2. A-B: lower transport costs always increase profits.
• 3. L-B: Large transport lots always increase inventory costs, etc.

An example of using the considered approach is the model for determining the economical (optimal) batch size of the launch (economic batch size, EBS). As you know, the economical batch size is determined based on the balance (compromise) between the costs of launching a batch of parts for processing (in particular, setting up equipment, paperwork, including the batch in the launch schedule and issuing orders to performers, accounting for the batch movement, etc.) and the cost of maintaining stocks (Fig. 3.10). Large start-up production lots reduce the cost of starting a lot per run unit, but increase the unit inventory cost. For many years, specialists have studied and modified the model and directly the formula for calculating the optimal launch batch size, however, accepting the need for a compromise solution. The logic diagram for the EBS model is shown in fig. 3.11.

Rice. 3.10. traditional model EBS and the formula for calculating the optimal launch batch size

As can be seen from fig. 3.10, the overall goal is to reduce unit costs. This can be achieved in one of two ways. The first option is to produce large batches of products, which allows you to distribute the fixed costs of launching among a large number of products. The second way involves the production of products in small batches, which reduces the cost of maintaining stocks. In other words, there are two conflicting paths to achieve the goal.

Rice. 3.11. Logical representation of the problem EBS

On fig. 3.11 Link (D) Large Start Lot - (B) Reducing the cost per unit of starting a lot of parts into processing implies that the only way to reduce average start-up costs is to produce in large batches. However, Toyota and other Japanese manufacturers, through equipment modifications and staff training, have been able to reduce the downtime associated with changing process molds from six hours to less than fifteen minutes, thus eliminating the problem. EBS and making it possible to manufacture products in small batches, often required in just-in-time work. In this example, focusing on the trade-off results in the problem persisting because the problem is viewed from only one angle, and the field of view in this case is limited to options that are modifications of the trade-off.

At the same time, it should be borne in mind that the considered approach constantly forces the analyst to find and critically consider hidden assumptions, not limited to a compromise solution.

Another premise underlying the G-B relationship in fig. 3.11 is the idea that equipment changeovers increase transaction costs. If changeovers are carried out by workers who receive time wages, regardless of the facts of equipment changeovers, and if downtime arising from changeovers does not affect the volume of manufactured and sold products, then the cost of changeover

just doesn't exist. In other words, if the facts of launching batches of parts for processing do not affect the costs incurred by the organization, and the income received by the organization from the release and sale of its products, then due to constant income and costs, the cost of launching a batch is zero. But if equipment changeovers reduce the overall output that a system produces and sells, start-up costs can equate to a significant portion of lost profits. For example, if it takes one hour to set up equipment, and due to downtime associated with starting batches, the firm underproduces and does not sell 10 units of finished goods worth $100 each, then the start-up cost will be $1,000, minus the cost of raw materials to produce ten units. products. In the first case of the traditional problem EBS does not exist, while in the second situation, the startup costs are much higher than traditionally considered.

Local optimization - within a logistics function or functional area of ​​logistics - may not lead to minimization of total costs throughout the supply chain. Therefore, the conflicts of goals of local subsystems (divisions) of the company or supply chain counterparties today are trying to level out by switching to process-by-process management or “end-to-end” motivation of the company's personnel for the final result. An example of this kind of solution is the use of a balanced scorecard by many companies. (BSC- BSC), as well as building a system of material incentives for logistics service personnel for the final result of the business, which is evaluated by the contribution of each employee’s division to the increment of top-level indicators (ROI, ROCE or accumulated cash flows). This ideology is supported by integrated information systems that allow you to calculate and control KPI(including in logistics) from the operational to the strategic level of company or supply chain management.

CONTROL QUESTIONS FOR CHAPTER 3

• 1. What is the importance of logistics costs in ensuring the competitiveness of the company?
• 2. On what grounds can logistics costs be classified?
• 3. What is the difference between each type of logistics costs?
• 4. How are the costs of transport services determined, based on their division by calculation items?
• 5. What is included in distribution costs and how are they related to logistics?
• 6. What costs are taken into account when choosing warehouse systems and in the inventory management system?
• 7. In what order are logistics costs calculated for the transportation function?
• 8. How are logistics costs taken into account when pricing goods and what are the ways to reduce them?
• 9. What is meant by transaction costs in drugs?
• 10. On what grounds are they classified and how can they be reduced?
• 11. What types of effects arise from the reduction of transaction costs in drugs?
• 12. What is a “value chain” and how are its economic indicators formed?
• 13. In what order is the analysis of the elements of the value chain in drugs?
• 14. What is the informational, strategic and qualitative analysis of the elements of the value chain in relation to the warehousing function?
• 15. How is the connectedness of capital in stocks taken into account in the formation and improvement of drugs?
• 16. What are the ways to rationalize the value chain and reduce logistics costs, in what order are these works performed?
• 17. What conflicts arise in drugs and between what types of costs?
• 18. What types of cost optimization problems can take place in LS and how are they solved?
• 19. What schemes are used to resolve conflicting cost issues?

accounting for logistics costs flow

In order to optimize the level of logistics costs of the company, it is necessary to conduct a detailed analysis of the allocation of logistics costs. This analysis is necessary due to the fact that often the costs of performing logistics functions are taken into account separately, in the budgets of different departments, which leads to a decrease in the actual volume of logistics costs in the eyes of the company's management. In addition, in a situation where a company operates in several market segments, logistics costs are often allocated to the largest of the segments, which distorts the real picture of the profitability of various market segments.

All costs of the company must be spread across several (no more than ten) main areas of activity, some of which are conventionally considered as profit centers, and the rest as cost centers.

After identifying these areas, it seems necessary to solve the following tasks:

• 1) determine the proportion of logistics costs attributable to regional sales and sales outside the region. This process is necessary to determine the profitability of each of the geographic markets that the company serves;
• 2) determine the proportion of logistics costs attributable to each of the sales channels (dealer, active and retail sales). After carrying out this operation, it will be possible to compare the profitability of sales of products through each of the channels and choose the most and least priority distribution channels;
• 3) determine the proportion of logistics costs attributable to each product group. This will allow you to find out the true profitability of each of the product groups and determine the most highly profitable segments of the assortment.

Logistics cost analysis rules

• 1. It is necessary to clearly define and justify the specific types of costs that should be included in the analysis scheme.
• 2. Cost centers are determined, i.e., functional areas of the business where significant costs are concentrated and where a reduction in their level can provide an increase in added value for the consumer.
• 3. Important points of cost concentration within each center of their concentration are identified, i.e. separate sections within one cost center.
• 4. Costs must be attributed to specific factors relevant to the evaluation of alternative actions and a decision criterion established.
• 5. All costs are considered as a single flow that accompanies a specific business process.
• 6. Cost should be considered as the amount paid by the consumer, and not as the amount of costs that arise within the enterprise as a legal entity.
• 7. Costs are classified according to characteristics and analyzed by any method, diagnostics of costs are made.
• 8. The process of estimating logistics costs depends on subjective judgments and decisions, since there are no unambiguous rules for determining which costs to include in the analysis and how to distribute them among different carriers.

Methods for analyzing logistics costs

• 1. Benchmarking structure of logistics costs, which is also called strategic analysis logistics costs. Benchmarking involves comparing the position of an enterprise in terms of customer service costs with another engaged in a similar type of activity;
• 2. Cost Analysis, which is based on the study of cost elements and aimed at reducing costs. Cost analysis allows minimizing the company's costs for a product at reasonable (for the target market) levels of its quality characteristics, which, in turn, can significantly increase the competitiveness of the product.
• 3. Functional cost analysis, which is based on a thorough study of the individual stages of the process of fulfilling consumer orders and finding out the possibility of their standardization for the transition to cheaper technologies. FSA plays an important role in reducing production costs and improving the efficiency of logistics and procurement activities of the enterprise.

Ways to reduce the level of logistics costs:

• 1. Negotiating with suppliers and buyers to establish lower selling and retail prices, as well as trade discounts;
• 2. Search for cheaper substitutes for resources;
• 3. Identification through analysis and revision of the supply chain of those activities that do not create added value, and their exclusion;
• 4. Compensation for the growth of costs in one link of the supply chain by reducing costs in another;
• 5. Improving the interaction of the enterprise with its suppliers and consumers in the supply chain. For example, coordination of the activities of the enterprise and its partners in the field of timely delivery of products reduces the level of costs for warehouse operations, inventory management, storage and delivery of finished products;
• 6. Carrying out regular internal audit with subsequent identification of reserves to improve the use of enterprise resources;
• 7. Renewal of the most costly links in the supply chain by attracting investment in the business;
• 8. Increasing the level of training of employees through participation in trainings, advanced training courses, certification;
• 9. The use of progressive methods of remuneration (bonuses for achieving and exceeding planned targets);
• 10. Assisting suppliers and buyers to achieve lower cost levels (customer business development programs, seminars for dealers).

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

GOU VPO "NIZHNEVARTOVSK STATE

UNIVERSITY"

Faculty of Economics and Management

Department of Commerce and Management

Course work

Topic: Using ABC-XYZ analysis to optimize the logistics costs of a trading enterprise

Nizhnevartovsk, 2014

INTRODUCTION

CHAPTER 1. THEORETICAL BASES OF LOGISTICS COSTS

1 Essence of logistics costs

2 Classification of logistics costs

3 Methods for estimating logistics costs and ways to optimize them

4 Methods of analysis and ways to reduce the level of logistics costs

CHAPTER 2. ABC-XYZ-ANALYSIS OF THE ENTERPRISE "IP SCHERBININ R.V."

1 Brief description and structure of the enterprise

2 ABC analysis method

3 XYZ analysis method

4 ABC-XYZ analysis method

CONCLUSION

LIST OF USED SOURCES

ATTACHMENT 1

APPENDIX 2

APPENDIX 3

APPENDIX 4

INTRODUCTION

The modern market is characterized by its fierce competition. And in many cases, competitors' products are similar, their difference is only in price. And the price, in turn, consists of the cost of the product and various costs. And in order for the company to be competitive, it is necessary to reduce costs. The problem of costs for each enterprise is one of the most urgent and important problems, since the level, dynamics and structure of logistics costs is closely related to all aspects of the enterprise's economic activity.

The relevance of the course work lies in the simplicity and versatility of using ABC-XYZ-analysis. This method makes it easy to optimize stocks, which is one of the main problems of every enterprise.

The purpose of this work is to analyze the logistics costs of the enterprise IP Shcherbinin using ABC-XYZ analysis.

The object of the study is the IP Shcherbinya, the store "Everything for Sleep".

The subject of the study is the commodity groups of the enterprise IP Shcherbinin.

In accordance with the purpose of the work, the study is aimed at solving the following problems:

consider the theoretical foundations of the logistics costs of an enterprise, including: the essence of logistics costs and their classification, methods for assessing logistics costs and ways to optimize them, methods of analysis and ways to reduce the level of logistics costs;

to analyze the enterprise IP Shcherbinin "Everything for Sleep" and identify its structure;

explore marketing costs by ABC-XYZ analysis.

The structure of the course work is determined by the subject, purpose and objectives of the study. The work consists of an introduction, two chapters, six figures to improve the perception of information, two tables, a conclusion, a list of references and four appendices.

The introduction reveals the relevance, purpose, object, subject, tasks of the study.

The first chapter reveals the concepts, types and methods of optimizing logistics costs at the enterprise IP Shcherbinin "Everything for Sleep".

The second chapter reveals the characteristics and structure of the enterprise IP Shcherbinin "Everything for Sleep".

In conclusion, the final conclusions on the topic under consideration of this course are given.

CHAPTER 1. THEORETICAL BASES OF LOGISTICS COSTS

.1 Nature of logistics costs

In economic theory, it is more common to use the word "costs" rather than "costs". Although these words are practically synonymous, in the dictionary of V. Dahl, edition of 1881, the phrase “spend - spend in anticipation of a return, profit” attracts attention. That is, the concept of "costs" is broader than the concept of "costs" Costs are all expenses of the enterprise, including losses from natural disasters, waste, expenses for the social security of the team. Part of the costs, called costs, is directly related to the production and marketing of products.

Logistics costs are a set of all costs associated with the implementation of logistics operations: placing orders for the supply of products, purchasing, warehousing incoming products, intra-production transportation, intermediate storage, storage of finished products, shipping, external transportation, as well as costs for personnel, equipment, premises , warehouse stocks, for the transfer of data on orders, stocks, deliveries.

For each functional area in logistics, specific indicators are distinguished, for example:

for procurement logistics - the cost of placing an order, the cost of purchased materials, the amount of discounts received, the number of operations per employee, the number of errors, the number of regular suppliers, the reliability of the supplier, the possibility of unscheduled deliveries, the terms of payment for supplies, ratings of suppliers, the quality of the supplied products, etc. ;

for transport logistics - delivery reliability, total time and total distance of delivery, delivery costs, customer satisfaction, frequency of service, number of losses and damages, time for loading and unloading, total weight moved, number of erroneous deliveries, dimensions and carrying capacity of rolling stock, professionalism of drivers, etc.;

for warehousing logistics - inventory turnover, average inventory volume, warehouse space utilization, share of orders satisfied from stocks, share of total demand satisfied from stocks, order lead time, order picking errors; the possibility of special storage conditions, etc.

Logistics costs are 20-30% of the cost of production. Their reduction significantly increases the competitiveness of companies. According to experts, the use of applied logistics systems can reduce inventories by about 80%, and equipment costs by 50%.

Often the effectiveness of the correct logistical conclusions is evaluated in terms of their impact on the company's total costs or sales revenue. It is possible to make a decision, as a result of which the total costs will increase, for example, by providing a higher service, there will be an increase in sales revenue. Decisions made in one area or another are not always reflected by unforeseen cost increases in one or more other areas or links in the supply chain. For example, changes in production schedules that increase the efficiency of production can lead to spikes in stocks of finished goods and adversely affect customer service.

Planning and calculation of logistics costs is subject to the principle of total costs arising from material and information flows throughout the logistics chain. Analysis of the funds spent allows you to understand the effectiveness of the logistics system. To do this, compare: internal and external costs; execution of logistics operations by different manufacturers; structures of logistics costs in their own micrologistics system and those of competitors.

An important feature of the formation of logistics costs and the subsequent adoption of logistics decisions is their implementation within the framework of the level of costs that exists in the system. Cost analysis involves accounting for changes in costs caused by logistics decisions. In addition, costs are considered from the standpoint of their growth - as a transformation of total costs due to the transformation of the system. Thus, the creation of a new link in the distribution network affects the costs of transportation, information transfer, negotiation, maintenance of stocks, i.e. changes the structure of costs and their total value in the system.

1.2 Classification of logistics costs

enterprise logistics cost

Costs in logistics are classified according to various criteria. (Attachment 1).

Depending on the behavior of costs when the volume of work with the material flow changes, they are divided into fixed and variable.

Fixed costs - do not change with normal fluctuations in the volume of activity. Variable costs - change in proportion to the change in the volume of activity.

Depending on the reference to certain processes, direct and indirect costs are distinguished. Direct (or operating) costs - costs that are directly related to the cost object (due to the implementation of specific logistics work). Such costs are not difficult to identify. The direct costs of transportation, warehousing, handling, and some other order fulfillment and inventory management can be separated from traditional expense accounts.

Indirect costs (indirect) - not directly related to the cost object. For example, the cost object is a truck. Direct costs - the driver's salary, depreciation of this car, etc. Indirect - the maintenance of a reserve of equipment, a reserve of labor, the costs of managers of the transport department, as well as administrative costs of the entire company.

Depending on the susceptibility to managerial influence, costs are divided into regulated and unregulated. Adjustable costs - costs that can be managed at the level of the responsibility center

Unregulated costs are costs that cannot be influenced from the responsibility center. It is assumed that these costs are regulated at the level of the company as a whole.

Depending on the type of logistics function, costs are divided into transport costs, storage costs, etc. At the same time, the main types of costs that can be well managed at the level of responsibility of logistics services are the costs associated with the storage and transportation of products.

There is also such a thing as total (gross) costs - this is the sum of fixed and variable costs. General logistics costs determine the cost of production. The most important components of the total costs are transportation costs, the costs of forming and storing stocks and the costs of trading.

Transportation costs are part of the procurement costs. They include the payment of transport tariffs, freight, various fees, the cost of maintaining their own transport, the cost of loading and unloading operations, freight forwarding, salaries for staff, the cost of fuel and lubricants and energy resources.

Storage costs - the costs associated with ensuring the safety of products. Storage costs include the costs of maintaining warehouse facilities, the salary of warehouse personnel, and shortages of products within the limits of natural attrition.

Distribution costs in wholesaling and retailing are the costs of moving goods from a supplier to a consumer, which consist of the costs of selling goods in wholesale and retail trade. They are the main factor determining the profitability of commercial enterprises.

1.3 Methods for estimating logistics costs and ways to optimize them

The concept of total costs is simple and complements the concept of logistics as a system. The main problem that arises when using general costs is the impossibility of identifying the entire cost chain associated with any process of moving the material flow (MF) from the manufacturer to the consumer. The main reason is that costing in accounting practice is carried out in separate functional areas, while material flows pass "through" the organization, interacting with many departments.

Since traditional accounting methods combine costs into large aggregates, this does not allow for a detailed analysis of costs of various origins. And as a result of the decision made about certain costs, unforeseen circumstances may occur affecting other functional areas of the enterprise.

Traditional accounting methods, as shown in Fig. 1a, are aimed at determining the costs by functionality (vertically), by which it is impossible to determine the costs that arise during the implementation of the end-to-end process of promoting the material flow (business process). It is only known what the implementation of a particular function costs.

Rice. 1a - Traditional system of costs by functions

Cost accounting for business processes gives a clear picture of how the costs associated with customer service (the priority task of logistics) are formed, what is the share of each of the departments in them. By summing up all costs horizontally, it is possible to determine the costs associated with a particular process (Fig. 1b). Thus, both the indicators of the through material flow and the individual specific costs that arise in different departments turn out to be determined.

The practical application of the concept of cost accounting for business processes involves the definition of costs that can be prevented if this product is not manufactured or brought to the customer.

Rice. 1b - Logistic cost accounting system by function

Thus, special attention must be paid to reducing costs, which occupy the largest shares in the sum of all logistics costs. As practice shows, the main components of logistics costs are transportation and procurement costs (up to 60%) and the cost of maintaining stocks (up to 35%).

Another feature of logistics costs is a sharp increase in their sensitivity to changes in the quality of the logistics system (LS), which is illustrated in Fig. 2.

Rice. 2 - Dependence of logistics costs on the quality of work of drugs

With the improvement of the quality of the work of drugs to a certain level, logistics costs grow linearly, and then exponentially. For example, if we want to increase the readiness of the sales system for deliveries from 78 to 79%, then the cost of maintaining safety stock will have to increase by about 5%. If we decide to increase delivery readiness from 98% to 99% (also by 1%, but in the area of ​​high quality work), then this will require a 13% increase in costs.

Thus, the specificity of cost accounting in logistics is: firstly, the need to identify all the costs associated with specific logistics processes (the principle of total costs); secondly, in the grouping of expenses not around the divisions of the enterprise, but around the work and operations that absorb resources.

1.4 Methods of analysis and ways to reduce the level of logistics costs

Methods for analyzing logistics costs:

strategic analysis of logistics costs (Benchmarking) is a procedure for comparing the position of an enterprise in terms of customer service costs with a similar position of its closest competitors.

cost analysis - a normative method based on the study of cost elements and aimed at reducing costs and, accordingly, increasing the consumer value of products;

functional cost analysis is a method aimed at reducing the level of costs for customer service. The method is based on a thorough study of the individual stages of the process of fulfilling consumer orders and finding out the possibility of their standardization for the transition to cheaper technologies.

The procedure for analyzing the logistics costs of customer service:

cost centers are determined. Cost centers are understood to be the functional areas of the business where significant costs are concentrated and where a reduction in their level can provide an increase in added value for the consumer;

important cost points within each cost center are identified. Cost centers are separate areas within one cost center that are responsible for all costs attributable to that center;

the business of the enterprise is considered as a whole as a single cost stream;

the cost is considered as the amount that the consumer pays, and not as the amount of costs that arise within the enterprise as a legal entity;

the costs are classified according to their main characteristics and thus the logistics costs are diagnosed.

Ways to reduce the level of logistics costs:

negotiating with suppliers and buyers to establish lower selling and retail prices, as well as trade allowances;

assisting suppliers and buyers to achieve lower cost levels (customer business development programs, seminars for dealers);

back and forth integration to keep total costs under control;

search for cheaper substitutes for resources;

improving the interaction of the enterprise with its suppliers and consumers in the supply chain. For example, coordination of the activities of the enterprise and its partners in the field of timely delivery of products reduces the level of costs for warehouse operations, inventory management, storage and delivery of finished products;

offsetting cost increases in one link in the supply chain by reducing costs in another;

the use of progressive methods of work to increase the productivity of employees and the efficiency of functional units;

improving the use of enterprise resources and more efficient management of factors affecting the level of total costs;

elimination of those activities that do not create added value by analyzing and revising the supply chain;

updating the most costly links in the supply chain when investing in a business.

CHAPTER 2. ABC-XYZ-ANALYSIS OF THE ENTERPRISE "IP SCHERBININ R.V."

.1 Brief description and structure of the enterprise

IP Scherbinin R.V., the store "Everything for Sleep" has been operating since 2008 in the city of Nizhnevartovsk. The company is engaged in the sale of bedding. This store has three branches, which also operate in the city of Nizhnevartovsk and are located at the following addresses:

st. Chapaeva 93

st. Mira 72

st. Omskaya 8

The main suppliers of the goods of the store "Everything for Sleep" are the following enterprises:

Anabella LLC, Moscow

SV-Teks LLC, Moscow Region, Korolev

Primavel LLC, Moscow

LLC "Tpk sd" DM textile<#"823832.files/image004.gif">

Rice. four

ABC Group	Revenue,%	Items,%

As a result of the division of goods into groups ABC, the following was obtained:

Group "A" includes such groups of goods as bed linen sets (kpb), pillows, mattresses, blankets, towels, blankets / bedspreads, folding beds.

group "B" includes such goods as orthopedic mattresses, sheets, sets, elite cpb.

group "C" includes such goods as pillowcases, duvet covers, toys, napkins / handkerchiefs, tablecloths, bags.

By the number of product groups, I can say that 45% of all product groups belong to group A, 19% of goods belong to group B, and 36% belong to group C (Fig. 5).

Depending on the amount of revenue:

group A includes 84% ​​of the total revenue;

in group B - 12% of the total revenue;

in group C - 4% of the total revenue (Fig. 6).

The following conclusions can be drawn from the ABC analysis:

From the point of view of purchasing costs, of course, it is better to concentrate all efforts and resources on a small number of product groups that bring the main profit to the enterprise. But these actions can reduce the competitiveness of the enterprise, the possibility of losing customers is also high, since there will be no related product - and this directly affects the amount of revenue and, consequently, the profit of the enterprise. Therefore, it is necessary to take into account the contribution of these products to the functioning of the store.

2.3 XYZ analysis method

analysis - a mathematical-statistical method that allows you to analyze and predict the stability of sales of certain types of goods and fluctuations in the level of consumption of certain goods.

The purpose of XYZ-analysis is the division of goods into groups depending on the uniformity of demand and the accuracy of forecasting.

The XYZ analysis method is similar to the ABC analysis and is based on the same principle - goods are divided into three groups X, Y and Z, based on the value of the coefficient of variation over a certain period of time. This analysis divides objects according to the degree of deviation from the average calculated over several periods.

, (1)

where: σ - standard deviation, - number of periods.

In relation to IP Shcherbinin:

The coefficient for each group of goods is presented in Appendix 3.

Rice. 7

According to the XYZ curve, the following class boundaries were identified:

Y: V = 10-25%;: V > 25%.

Group "X" includes such groups of goods - kpb, mattresses, blankets, sheets, pillowcases, duvet covers, napkins, bags.

Group "Y" includes the following groups of goods - pillows, blankets, folding beds, orthopedic mattresses, sets, toys.

The group "Z" includes the following groups of goods - towels, elite kpb, tablecloths.

2.4 ABC-XYZ method

Of course, you can use each type of analysis separately, but this will not give a complete picture of the company's assortment matrix, so it is recommended to use both types of analysis in combination, in order to identify strong and weak products, sales stability, and products that are key to the company. XYZ analysis allows split sales data into 9 groups depending on the contribution to the company's revenue (ABC) and the frequency of purchases (XYZ).

According to the analyzes done, the following matrix was obtained, which consists of 9 groups: AX, BX, CX, AY, BY, CY, AZ, BZ, CZ.

X-material	High consumer price and high reliability of the consumption forecast - kpb, blankets, mattresses.	Average consumer price and high reliability of consumption forecast - sheets.	Low consumer price and high reliability of consumption forecast - pillowcases, duvet covers, napkins, bags.
Y-material	High consumer price and average reliability of consumption forecast - pillows, blankets, cots.	Average consumer price and average reliability of consumption forecast - orthopedic mattresses, sets.	Low consumer price and average reliability of consumption forecast are toys.
Z-material	High consumer price and low reliability of consumption forecast - towels	Average consumer price and low reliability of consumption forecast - kpb elite	Low consumer price and low reliability of consumption forecast - tablecloths.

According to the matrix, it is possible to single out the leader group - this is AH. This product group has not only a high consumer price, but also a high stability of consumption. Therefore, for groups AX and BX, it is necessary to ensure the constant availability of goods, but for this it is not necessary to create an excess safety stock. The consumption of goods in this group is stable and well predicted.

For groups AY and BY with a high and medium level of turnover, it is necessary to increase the safety stock, because. have insufficient stability of consumption.

For goods of the CX group, you can use the system of orders with a constant frequency and reduce the insurance inventory.

Goods of the AZ and BZ groups with a high turnover are characterized by low predictability of consumption. Therefore, for the goods of this group, the ordering system should be reviewed:

transfer part of the goods to the system of orders with a constant volume;

choose suppliers located close to the warehouse, thereby reducing the amount of insurance inventory;

increase the frequency of control;

entrust work with this group of goods to the most experienced seller.

The group of goods CZ can be painlessly withdrawn from the assortment, since it is from the goods of this group that illiquid or hard-to-sell inventory arises, from which the company incurs losses.

CONCLUSION

In the course work, the theoretical foundations of the enterprise's logistics costs were considered, including: the essence of logistics costs and their classification, methods for estimating logistics costs and ways to optimize them, analysis methods and ways to reduce the level of logistics costs.

An analysis of the enterprise IE Shcherbinin "Everything for sleep" was also carried out and it was revealed that this enterprise has three branches in the city of Nizhnevartovsk, four main suppliers, five major competitors and a linear structure of the enterprise. IP Shcherbinin has only twelve employees, including a director, an accountant and ten salespeople.

After that, marketing costs were investigated using the ABC-analysis of the XYZ-analysis, ABC-XYZ-analysis. And on the basis of the research, it is necessary to pay attention to certain groups of goods that need to be removed from the range of goods to reduce the logistics costs associated with the storage and transportation of goods that do not make a profit. This product group is CZ (product group - tablecloths).

It should be noted that at every enterprise there are such moments that need to be optimized in certain processes. In the near future, the elimination of these bottlenecks will lead to a reduction in logistics costs. And the faster the company optimizes its activities, the more competitive it will become, attracting new visitors with possible discounts and a pleasant price of goods.

LIST OF USED SOURCES

1. Aleksinskaya T.V. Fundamentals of logistics. General issues of logistics management / T.V. Aleksinskaya - Taganrog: Publishing House of TTI SFU, 2010. 116 p.

2. Anikin B.A. Commercial logistics: textbook. / B.A. Anikin, A.P. Tipukhin - M.: Prospect, 2009. - 432 p.

Anikin B.A. Logistics. Theory and practice. Fundamentals of logistics: textbook / B.A. Anikin, T.A. Rodkina - M.: Prospekt Publishing House, 2014. - 340 p.

Bowerox Donald J., Kloss David J. Logistics: an integrated supply chain. 2nd ed./[Trans. from English. N.N. Baryshnikova, B.S. Pinsker]. - M.: CJSC "Olimp-Business", 2010. - 640s.

Vinokur L.B. Fundamentals of logistics: Proc. Benefit / L.B. Vinokur - Vladivostok: DVGMA, 2009. - 173 p.

Gadzhinsky A.M. Logistics: Textbook / A.M. Gadzhinsky - 20th ed., revised. and additional - M: Publishing and Trade Corporation "Dashkov and Co", 2012. - 484 p.

Gadzhinsky A. M. Workshop on logistics / A. M. Gadzhinsky. - 8th ed. - M.: Publishing and Trade Corporation "Dashkov and Co", 2012. - 312 p.

Gerasimov B.I. Fundamentals of logistics: textbook. / B.I. Geraimov, V.V. Zharikov, V.D. Zharikov. - M.: publishing house Forum, 2010 - 304 p.

Grigoriev, M. N. Logistics. Basic course: textbook / M. N. Grigoriev, S. A. Uvarov - M .: Yurayt Publishing House, 2011. - 782 p.

Kanke A.A. Fundamentals of logistics: textbook. / A.A. Kanke, I.P. Koschevaya. - M.: KNORUS, 2013. - 576 p.

11. Logistics. logistics costs. URL: #"823832.files/image009.gif">

APPENDIX 2

	February 2014	Quantity	Revenue, rub	Share of revenue	Increasing share	ABC Group
	Towels
	Plaids / bedspreads
	Clamshells
	Orthopedic mattresses
	sheets
	Kpb elite
	Pillowcases
	duvet covers
	Stress toys
	Handkerchiefs / napkins
	tablecloths
			RUB 1,920,325.00

APPENDIX 3

Product groups

average per month

dispersion

RMS calving

Coef. variations

Towels

Plaids / bedspreads

Clamshells

Orthopedic mattresses

sheets

Kpb elite

Pillowcases

duvet covers

Stress toys

Handkerchiefs / napkins

tablecloths

APPENDIX 4

	Product groups		Coefficient of variation (y-axis)	Ordered List Row Number	Group XYZ
	Pillowcases
	Handkerchiefs / napkins
	Plaids / bedspreads
	sheets
	duvet covers
	Stress toys
	Clamshells

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The performance of logistics functions and operations is associated with certain costs, the structure of which is shown in Fig. 1.35.

If we analyze the structure of actual logistics costs, we can note the following.

1. Their largest share (45% or more) is the cost of transporting products.

Rice. 1.35.

A feature of the formation of costs in transport, taking into account the technology of the transportation process, is the division of costs into two parts:

• - on initial-final operations;
• - on movement operations.

Start-end operations involve the costs of maintaining vehicles during parking, preparing them for loading and unloading, shunting rolling stock, etc. These costs are not related to the distance of transportation and depend only on the amount of resources intended for transportation.

Movement operations determine the cost of moving resources. For example, for railway transport, these are fuel, maintenance of communication lines, energy facilities, communications, signaling, rolling stock along the route, etc. These costs directly depend on the distance of transportation.

Transport costs Z tr, rub., when transporting resources to different distances t are expressed by the following relationship:

Ztr = at + b, (1.3)

where a– costs for the movement of resources per 1 t km, RUB/t km; b- costs for initial-final operations per 1 ton of resources, rub./t.

Grouping transport costs by economic content, when costs are combined into one group

for homogeneous resources consumed in the production process differs from the grouping of costs in other types of economic activity. This is largely due to the relatively higher labor intensity and capital intensity of transport. For example, at motor transport enterprises, the calculation of the cost of services includes such cost elements as:

• - staff salaries with various accruals;
• – fuel and lubricants;
• – wear and restoration of tires;
• – ongoing maintenance;
• – current and capital repairs;
• - depreciation;
• - General expenses, etc.
• 2. Up to 25% or more are the costs of warehousing and storage of resources (warehousing). The main items of costs for the maintenance of warehouses include:
  • a) maintenance of storage facilities:
    • – depreciation of buildings and storage equipment;
    • – repair and maintenance costs;
    • – expenses for heating, energy, water, etc.;
    • – insurance;
    • - rent;
  • b) the cost of maintenance personnel:
    • - wages of warehouse workers and employees;
    • – deductions for social needs of workers and employees;
  • c) the cost of maintaining warehouse vehicles:
    • - depreciation;
    • – the cost of fuel and lubricants;
    • – repair and maintenance costs;
    • – insurance and taxes on vehicles.
• 3. The remaining part of the costs falls on the performance of the remaining logistics functions and operations, for example, such as:
  • - the cost of packaging and the cost of its repair and maintenance;
  • – payment for services of third parties;
  • - costs of paying for the services of resellers;
  • - the cost of processing orders for resources, etc.

The cost of managing the logistics system includes:

• - salaries of the administrative and managerial staff with accruals;
• – travel, postal, telegraph expenses;
• - the cost of collecting, analyzing and processing information;
• - rental of premises, etc.

Losses from the immobilization of funds in stocks can be calculated taking into account lost interest on banking operations, the maintenance of additional storage space, losses from theft and deterioration in the consumer properties of products in stocks, etc.

Losses from the insufficient quality of management of logistics flows are associated with the presence of defects in the adoption and implementation of management decisions, which, as a rule, is revealed after the performance of logistics functions and operations. This is primarily due to the shortcomings in the organization of the communication process at the enterprise, lack of time for decision-making, insufficient competence of managers, etc.

In the Russian Federation, several methods of cost accounting and cost calculation are used, among which the most common are:

• - transverse;
• - ordered;
• - process-by-process (simple);
• - normative.

Among foreign methods of cost accounting are:

• – standard costing;
• – direct costing;
• – ABC costing;
• – target costing;
• - kaizen costing.

Transverse method used in mass production with sequential processing of raw materials and materials (oil refining, metallurgy, chemical, textile industry, etc.), which includes several completed stages (phases, redistributions). This method is used if, after the end of each stage, not a finished product is obtained, but its semi-finished product. It can be used both directly at the enterprise and outsourced.

The essence of the distribution method is that direct production costs are formed (recorded in accounting) not by type of product, but by its stages (repartitions). At the same time, the cost of production is calculated separately for each stage (redistribution), even if we are talking about the release of several types of products.

Custom method used in single and small-scale production of limited batches of structurally complex products, such as engineering products, or when products are manufactured in accordance with customer requirements.

The essence of this method lies in the fact that the direct main production costs are taken into account within the costing items for production orders. Other costs are taken into account and included in the cost price at the place of their occurrence. Until the fulfillment of the customer order, all costs related to it are considered work in progress. Upon completion of work, the individual cost of a unit of production (order) is determined.

Process method used in enterprises with a limited range of products and where work in progress is absent or insignificant (for example, in the mining industry, at power plants, etc.).

When using this method, direct and indirect costs are taken into account according to cost items for the entire output of finished products. The average cost of a unit of production is determined by dividing the sum of all costs for the reporting period by the number of finished products released in this period.

Normative method used in manufacturing enterprises with mass and batch production of various and complex products (for example, engineering products, metalworking, clothing, footwear, furniture industries).

The essence of the method is as follows:

• 1) certain types of production costs are taken into account according to the current standards provided for by standard calculations;
• 2) separately keep operational records of deviations of actual costs from current norms, indicating the places of occurrence of deviations, the causes and perpetrators of their formation; also take into account the changes made to the current cost rates as a result of the introduction of organizational and technical measures, and determine the impact of these changes on the cost of production;
• 3) deviations are determined by the method of documentation or by means of an inventory; such variances are variances in basic material costs, direct labor costs, or overhead costs. Each of the deviations can be caused by changes in prices and resource consumption.

Method "standard-costing" widely used in countries with developed market economies. In the Russian Federation, on its basis, a method of normative accounting for production costs was developed. This method is used with relatively stable prices for resources and the invariance of the composition and range of products for a long period of time.

"Standard Costing" is a method of cost accounting and costing using target costs. The word "standard" means the number of costs necessary for the production of a unit of output; the word "costing" is their monetary expression. The basis of the method is the following prerequisites:

• - preliminary rationing of costs by their elements and articles;
• - preparation of standard cost estimates for the product and its components;
• - separate accounting of standard costs and deviations;
• – analysis of deviations;
• – clarification of calculations when changing norms.

Rationing of costs is carried out in advance (before the beginning of the reporting period) according to the items of expenditure: basic materials; wages of production workers; overhead costs (depreciation of equipment, rental payments, salaries of auxiliary workers, auxiliary materials, etc.); commercial expenses (expenses for the sale of products).

Standard costs are based on the expected costs of resources required to produce a product. Resource consumption rates are set per product. For overhead costs, which consist of several heterogeneous items, the norms are developed for a certain period of time in terms of money and based on the planned volume of production.

During the reporting period, deviations of actual costs from normalized costs are kept. The amounts of deviations are reflected in special accounts. At the end of the reporting period, these amounts are written off to the financial results of the enterprise and analyzed. Further, a decision is made regarding the adjustment of established norms and standards.

Method "direct costing" used in enterprises where there is a low level of fixed costs and the result of the work can be easily determined and measured.

When implementing direct costing, there are two main options:

• - simple "direct costing", in which only direct variable costs are taken into account as part of the cost;
• – advanced "direct costing", in which the cost price includes both direct and indirect variable general business expenses.

Cost accounting is carried out in the context of variable costs. Fixed costs are accounted for as a whole for the enterprise, they are attributed to the decrease in operating profit. In the process of applying this method, marginal income and net profit are determined.

The change in marginal income characterizes the impact of sales prices and variable costs on the unit cost of production. The relationship of indicators allows you to influence the amount of profit by adjusting prices and production volume.

"Direct-costing" allows you to determine the critical volume of production at which all production costs will be covered by revenue without making a profit.

Essence method "ABC-costing" (Activity Based Costing), otherwise called the differentiated method of cost accounting, is to account for costs by type of activity (function). At the same time, a complete list and sequence of functions performed by the enterprise are determined with simultaneous calculation of the resource requirements for each of them.

There are four types of functions according to the way they participate in the production of products, related:

• - with the release of a unit of production;
• - a set of products;
• - products in general;
• - General business work.

The first three types of functions relate to costs that can be directly attributed to a particular product. General business costs cannot be accurately attributed, so they are distributed according to previously developed algorithms.

Target Costing Method appeared in the 60s. 20th century in Japan and spread around the world mainly in innovative industries such as engineering, electronics, computer, digital technology, and the service sector.

"Target-costing" considers the cost price not as an indicator calculated in advance according to the standards, but as a value to which an enterprise should strive in order to offer a competitive product to the market. Therefore, the task of the method is to develop a product (service), the estimated cost of which is equal to the target cost. If a new product is such that it is impossible to achieve its target cost without compromising quality, it is decided that it will not be developed.

Like "target costing", kaizen costing method originated in Japan in the second half of the 1980s. the last century. Its use is possible in almost any industry and in conjunction with other cost management methods. This is a process of gradual cost reduction at the stage of production, as a result of which the required level of cost is achieved and the profitability of production is ensured.

"Kaizen costing" is used in the Japanese management accounting model in parallel with "target costing". Both methods have the same goal - to achieve the target cost: "target costing" - at the stage of designing a new product, "kaizen costing" - at the stage of its production.

If at the design stage the difference between the estimated and target costs is up to 10%, then a decision is made to start production of such a product with the expectation that 10% will be eliminated during the production process using the "kaizen costing" method.

Reducing the difference between the estimated and target cost is called the "kaizen task", which applies to all personnel of the organization, and its implementation is properly encouraged. The "Kaizen task" is determined at the stage of production planning for the next financial year, both at the level of each product and for the enterprise as a whole, for individual items of variable costs. Fixed costs are calculated for individual departments and grouped into special budgets. Using the data of the "kaizen task" and the budgets of fixed costs, specialists make up the annual budget of the enterprise.

In order to determine what are the reserves of using a logistics approach to resource management, we can take the example of the production of Coca-Cola cans used by Womeck and Jones (Fig. 1.34).

Omitting the features of the technological process of making a drink and an aluminum can for it, it is advisable to give a table characterizing the time spent on the formation and delivery of value (Coca-Cola) to the end consumer (Table 1.6, see Fig. 1.34).

Analyzing the contents of the table. 1.6, it is easy to see that, despite the fact that the processing time of one can takes no more than three hours, the total time of the production and commercial cycle associated with the processing and sale of this can is 319 days. The cycle time efficiency ratio, equal to the ratio of the processing time of one product to the total cycle time for its processing, in this case is

Such a low value of the coefficient of efficiency in the use of cycle time is explained by the presence of a large amount of "mud" in the process of creating and delivering value (Coca-Cola) to the consumer in the production and commercial process under consideration. Recall that "muda" is "waste, waste, i.e. any activity that consumes resources but does not create value" .

Rice. 1.36.

Taiichi Ohno (1912–1990), executive director of Toyota Motor Corporation, established seven types of muda (Figure 1.37): overproduction, inventory, repair (scrap), movement, processing, waiting, transportation (each type of waste is described in detail in the literature on the features of the production system "Toyota Production System", better known as "Lean Production" - "lean production").

Assuming, as noted earlier, that the production process consists of two parts:

• - a technological process aimed at changing the geometric dimensions of the raw material, its structure and configuration;
• - a logistics process, including such auxiliary operations in relation to the technological process, such as transportation, warehousing, storage, etc., it is possible to group the main types of enterprise losses by analogy with the data in Fig. 1.37.

On fig. 1.38 shows that:

- three types of losses: overproduction, repair (marriage) and processing are related to the technological process;

Table 1.6

Time spent on the formation and delivery of value (Coca-Cola) to the final consumer

* Including transport time from the previous to the next link in the supply chain.

Rice. 1.37. The main types of losses - "muda"

• - three types of losses: waiting, transportation and stocks are related to the logistics process;
• - such types of losses as "mura" (irregularity), "muri" (voltage) and movement can be attributed to both technological and logistical processes.

It is easy to see that the greatest time spent on the implementation of the production and commercial process, given in Table. 1.6, fall just on the operations of the logistics process - storage and transportation.

Rice. 1.38.

Ways to reduce the level of logistics costs:

• – optimization of concentration, distribution and movement processes as components of logistics management in supply chains;
• - search and elimination of those activities (functions and operations) that do not create added value, by analyzing and revising the processes performed by participants in the supply chains;
• - rational placement of participants in supply chains and flexible maneuvering of the resources at their disposal when fulfilling consumer orders;
• – negotiating with suppliers and buyers in order to establish lower prices for resources;
• – coordination of interaction between technological and logistical links of supply chains in order to reduce the cost of lost profits;
• – assisting suppliers and consumers to achieve lower cost levels through business development programs, seminars for supply chain participants;
• – development and implementation of projects related to the integration of supply chain participants, which ensures cost control at all stages of value creation for end users of products and services;
• - development and use of cheaper substitutes for resources in the cases necessary for this;
• - improving the coordination of the activities of participants in the supply chain, which reduces the cost of performing logistics operations by eliminating inter-process and cross-functional barriers;
• – development, implementation and use of information technologies that reduce the time for substantiation and implementation of management decisions in supply chains.