OPTIMIZATION OF LOGISTICS COST MANAGEMENT IN THE ACTIVITIES OF ENTERPRISES

Abstract

The article is devoted to the relevance and necessity of optimizing the management of logistics costs in the general management system of a manufacturing enterprise. The share of logistics costs from the total costs of production enterprises of Ukraine and countries of the world was determined. The peculiarities of displaying logistics costs in the company's accounting system are revealed. The formation of logistics costs, which are inextricably linked to the functioning of the logistics system of the enterprise, is determined. Logistics costs were aligned with costs from operational activities in the process of optimizing the company's activities. All factors of optimization of logistics costs of the production enterprise are identified and evaluated with appropriate levels of detail. Factors affecting the process of managing logistics costs of a production enterprise are systematized. The main principles of finding reserves for reducing and optimizing logistics costs are substantiated. The article highlights the existing methods of managing logistics costs of the enterprise and substantiates the need for their application in economic activity. In modern conditions, stable profitability and a high level of competitiveness of business entities are possible only if an effective mechanism for managing logistics costs is formed, which ensures the optimal value of these costs in production conditions. With the help of the conducted research, it becomes possible to consider the management of logistics costs as a set of analytical procedures aimed at determining the optimal level (amount) of costs, based on prediction and forecasting. Practice shows that each logistics system should have its own concept of logistics cost management. This is explained primarily by the fact that logistics costs are considered as part of the overall cost system, despite the fact that they have their own specifics. The theoretical and methodological basis of the research was the fundamental provisions of economic theory, legislative and normative acts of Ukraine, monographs, scientific articles of domestic and foreign scientists. In the process of research, the principles of system and process approaches were applied as components of the concept of managing the logistics costs of the enterprise; the method of scientific abstraction for formulating theoretical generalizations and conclusions, the historical method for researching the cost management mechanisms of the enterprise. The theoretical and practical significance of this work lies in the possibility of using the research results both by specialists in logistics and by scientists investigating this issue. Further research can be aimed at finding and determining directions for optimizing logistics costs, both for accounting and control, taking into account the specifics of Ukrainian enterprises. Therefore, according to the results of the study, it can be determined that logistics costs are a monetary reflection of the set of spent material, technical, financial, labor and information resources of a business entity, which are aimed at ensuring business processes and activities for moving material flows within the enterprise's logistics systems.