Экономические науки/11 Логистика

УДК: 339.188:005.591.1(477)

Junior student Hureieva Anna

Economic Sciences Department Petro Mohyla Black Sea State University, Mykolayiv, Ukraine

Methods of optimization of logistic expenses:

Ukrainian experience

In the modern society under the circumstances of increasing values and expenses of enterprise, the question of reducing the logistic expenses is rather actual. The best option is not just to reduce but to optimize the cost of logistic. So the main purpose of the article is to analyze the methods of the optimization of the logistic expenses based on the experience of Ukraine.

Because of high actuality of the methods of logistic expenses optimization a number of scientists investigated this problem such as: V. Lankin, L. Mirotin, K. Rudiev, P. Tscherbakov, S. Sosedko, P. Vos, D. Rudyuk. Systems of supply management were researched by S. Sosedko, K. Rudiev. Logistics technologies such as ”0”-distribution, cross-decking, pick-by-line were discussed by D. Rudyuk, P. Vos. In winter 2012 in Kiev there was the international seminar on the topic: “Reducing of logistics expenses by the optimization of the level of the rest in the supply line”. The representatives of the Ukrainian and European countries discussed the pecularities of logistic management and supply line in Europe and Ukraine.

Based on the outcome of the seminar and on other researches of scientists in the field of logistic expenses and methods of their optimization the following issues can be pointed. Logistic expenses are the expenses of financial informational and other recourses stipulated the orders of customers by the company [1]. The analysis of logistic expenses is made on the following expenses groups: purchasing, production and distribution of goods. Further analyses of expenses on separate articles allow to differentiate operative and financial responsibility of employees of certain departments. Expenses on processing and storage of goods include the expenses of the company connected with getting, storage, preparation and sending the goods. Also it includes expenses connected with loss of products during transportation and damage [1].

The other division of logistic expenses is shown in image 1.

Productive expenses

Expenses on supporting of logistic business

Expenses supervising

Loss expenses

Logistic expenses consists of:

Expenses on creating the values wanted by customers: production expenses salary, selling

Transportation, checking the work of employees accounting

Expenses on work with no result (damage of equipment, loss)

Arrange activities oriented to preventing negative results.

Image 1. Logistic expenses division.

To provide more profitable forms of management the logistic expenses should be grouped according to the functions and the work done by certain employees. It will allow:

– to control the level of expenses on separate operations;

– to point the effectiveness of different schemes of logistic management organization;

– to make the comparative analyses of logistic expenses of enterprise.

Such classification of logistic expenses is based of accounting management and the logistic expenses analyses [2].

The index of classification can be:

– the possibility to transfer the expenses to their origin;

– dependence of expenses on the frequency of usage of production factors;

– temporary interrelationship of expenses [2].

Grouping of expenses by the economic elements and calculating articles is one of the most important issues. Elements classification allows to point economic similar types of logistic expenses. Element calculation is required to define the structure of expenses. Grouping by calculating articles is connected with organizational-technical peculiarities of service. Such grouping of logistic expenses shows the context of expenses to arrange the process of fulfilling the orders of customers from different points. It allows to stress their connection with certain conditions and results of logistic service.

In Ukraine the following types of expenses grouping are used:

– by the type of production;

– by the type of expenses;

– by the place of having the expenses.

Expenses can be material, operational and organizational (current) expenses [3]. There are such advantages comparing to the existed classification:

1) It makes parallel between service expenses and main functional expenses;

2) Material and operational expenses are temporal;

3) If allows to use the new approach to the definition of full pre-cost of logistic service;

4) Systemizing of expenses makes the creation of information data easier, which allows to use different methods to desk research and providing other work with information which leads to expenses reducing [3].

Summarizing the Ukrainian and foreign experience of modern classification of expenses and based on the system of expenses account on service it can be said that the main cause of classification is devided on:

– functional – on the articles oriented to the main role of expenses based on the service level;

– rebade resources – pre-cost of production, profit and budget functioning;

– counting – on the character of accounting expenses;

– calculating – direct and indirect, constant and temporal expenses concerning the process of orders making;

– current expenses – limitted by certain time;

– origin – working place, enterprice, department;

– stages of process [2].

That planning according to such classification allows to evaluate their absolute amount, to solve the problems of their increasing or reducing, define the direction of their the most effective usege, analyze and improve their structure.

That one of the disadvantage of the existed classification of logistic expenses is using the mixed cause of their devision on expenses articles and economic elements. Methods of logistic accounting are presented in image 2.

Methods of accounting of logistic expenses

Standard costing

Direct costing

Absorption costing

Expenses are counted with the usage of standards in quantity and money amount before starting to provide service

It divides expenses on permanent and temporal

It divides all expenses on direct and indirect

Image 2. Methods of logistic expenses accounting

As it can be seen from the image 2 the most spread methods of logistic expenses accounting are the standard costing, the direct costing and the absorption costing. Pre-cost calculation at standard costing can be done based on:

– analyses of the index of last year service;

– standards of service.

Under the standard accounting the expenses are defined by such categories as salary, awards, business trips expenses, expenses on research, bonus, allowance.

System of the direct expenses accounting (direct costing and variable costing) is based on the division of pre-cost of service expenses which is permanent and the expenses that change according to the amount of done service [3]. Direct costing method is necessary for accounting and is based on the specific expense. There are a lot of advantages of direct costing such as: no need in double counting; influence of permanent expenses on profit; expenses evaluation on the base of real expenses; flexible price-making, competition increasing. The only disadvantage of direct costing is excretion of the permanent expenses [3]. The main difference between direct and absorption costing is the procedure of spreading of the permanent expenses between calculating periods.

Logistic expenses accounting should be integrated with their rating, planning and analyses to the single informational system which allows to point and to eliminate the aberration in the process of logistic activity. The analyses of the enterprise experience showed that the existed analytical methods of pointing the logistic expenses don’t give the opportunity to evaluate the income of each enterprise division to the general sum of economy and appreciation in cost in enterprise. It’s important not only to identify the reason of origin of extra expenses but also to point the place of its origin and the possible consequences.

Literature:

1. Le Anthony: How to reduce logistic cost // A. Lee: Internet resource, access: http://www.ehow.com/how_6558349_reduce-logistics-cost-transportation.html

2. Eldeshteyn Y. Logistic: the ability to manage // Y. Eldeshteyn: Internet resource, access: http://www.kgau.ru/distance/eldeshtein/logistika/03_01.html

3. Myrotyn L. Logistic expenses: Ukrainian experience. // L.Myrotyn Management and Enterprise – Kiev : Logos. – 2011. – 210 p.