Organization and planning of production: management of logistics costs in the enterprise

Organization and production planning, changing competition conditions, quality control, computerization of production processes, consumers' need for food products - all these requirements make it necessary for enterprises to solve the problem of effective management of production costs. Reducing the cost of warehouse and transport operations increases the position of the company among competitors and leadership in the system of market relations. Significant importance in this case is the organization and technology of the industry, the choice of the optimal solution for the costs of logistics operations.

Logistics costs are associated with storage, transportation, supply, collection and processing of order data. In terms of content, they resemble the costs of production, transportation, the costs of import and shipment of goods. The existing organization of production, preparation of new products for transportation and its delivery to the consumer represent a significant set of problems, the solution of which is necessary to ensure the effective use of the financial resources of the enterprise.

Logistical costs, as the sum of the costs of managing and implementing logistics processes, within certain limits of the movement of material flows are not allocated from the enterprise cost accounting. This makes it difficult to assess their level, as well as to analyze their impact on the efficiency of the logistics system.

The most important components of logistics costs are the costs of inventory management and transportation costs. The organization and planning of production take into account that logistics costs are formed as a result of the functioning of supply channels, methods and distribution channels. For an individual enterprise, it is advisable to present them in the form of a sum of three main components: the supply costs (LCn), production-technological or operating costs (IX) and distribution or distribution costs (IX '): LC = LCn + LCQ + LCp. The existing organization and planning of production at the enterprise level, provide that logistics costs are determined in percentage or monetary terms of the amount of sales per unit of components or mass of raw materials.

The management of logistics costs should be based on certain principles: direct connection of costs with the production, turnover and sale processes; Planning of logistics costs; Reliability of the information base in planning; Formation of logistics costs for the enterprise as a whole and separately for subdivisions; Calculation of logistics costs for a specific period of time.

Thus, effective organization and planning of production, quality logistic management are achieved by minimizing the logistics costs of the enterprise, which cover the spheres of supply, production and marketing.

The problem of assessing the effectiveness of innovation is devoted to quite a few scientific works. Basically, these works assess the effectiveness of possible investment projects in innovation. The theory of production efficiency is traditionally used in domestic science. In the Western literature on the topic there are different approaches to assessing the effectiveness of innovation. The most interesting work is the article "Measuring Innovation Efficiency" by Hugo Hollanders and Funda Celikel Esser, which analyzes the effectiveness of innovation activities in a number of EU countries. The study used Data envelopment analysis (DEA), a method based on the principles of linear programming, designed to determine the relative efficiency of production units referred to as (DMU - Decision Making Unit).