LOGISTIC EFFICIENCY AS A FACTOR IN FORMING BUSINESS VALUE: EVALUATION METHODS AND FINANCIAL AND ECONOMIC INDICATORS
Abstract
The article examines the role of logistics efficiency as one of the key factors in business value formation under modern economic conditions. It is substantiated that the effectiveness of logistics process management has a direct impact on the financial and economic performance of an enterprise, its competitiveness, and investment attractiveness. The main methods for assessing logistics efficiency are systematized, and the feasibility of their integrated application is determined, taking into account a value-based management approach. A system of financial and economic indicators is proposed that enables a quantitative assessment of the impact of logistics decisions on business value formation, in particular through cost indicators, asset turnover, profitability, and cash flows. It is proven that increasing logistics efficiency contributes to the growth of economic value added and strengthens the financial stability of an enterprise. The obtained results can be used in the practice of strategic enterprise management in order to increase market value and ensure sustainable development. In the context of intensified competition, market globalization, economic instability, and active digitalization of business processes, the role of logistics is growing as one of the key factors in ensuring operational efficiency and business value growth. Further research prospects should focus on deepening the scientific and methodological support for assessing logistics efficiency, taking into account digitalization processes and the development of intelligent logistics systems. Promising areas include the study of the impact of digital platforms, automation, big data, and artificial intelligence on the optimization of logistics processes and business value growth. Particular attention should be paid to adapting logistics efficiency assessment methods to the principles of sustainable development, considering environmental and social indicators, as well as the specific features of enterprises in various sectors of the economy.
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Penman, S. H. Financial Statement Analysis and Security Valuation. 6th ed. New York : McGraw-Hill Education, 2021. 784 p.
Teece, D. J. Business Models, Business Strategy and Innovation. Long Range Planning, 2018, vol. 51, no. 1, pp. 40–49.
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