One of the fundamental concepts in logistic analysis is the category of efficiency of systems of any type and level. It is efficiency that is usually meant when it comes to the optimality of accepted and implemented management decisions. The optimal solution is understood as the most effective solution for a particular situation in a certain sense. The effectiveness of any industrial and commercial activity is determined to a large extent by the effectiveness of the decisions made by managers of various levels on a daily basis. In this regard, the requirements for improving (optimizing) the processes of making logistics decisions are extremely relevant, the successful implementation of which, as a rule, is possible on the basis of the methodology of "Operations Research" (OR).

Briefly, it can be defined as a methodology for applying mathematical quantitative methods to justify decisions in all areas of purposeful human activity. It is not by chance that the word “justification” is used here, and not “acceptance” - the fact is that not all significant aspects (parameters) of logistics systems are of a quantitative nature and, accordingly, can be taken into account in decisions generated by the IO apparatus. Consequently, these decisions are to some extent incomplete, which is compensated by informal methods of their correction.

The essence of the IO methodology is to model future (possible) actions logistics system, for example, organizations, using a variety of mathematical apparatus (the owner of the relevant competence is a professional applied mathematician), but the initial base is a meaningful task or problem. This formulation should come from a specialist or manager involved in the field of logistics, who has sufficient theoretical training and experience, in particular, is familiar with the methodology of a systematic approach. The last condition follows from the genetic connection of operations research with a systematic approach, it is one of the leading directions for its implementation.

After the analysis and synthesis of the object of research and development has been carried out on the basis of a systematic approach (using its categories and concepts), i.e., the logistics system has been synthesized, its internal structure, the nature of the connections, properties and parameters of both individual subsystems and elements, and and properties of the system as a whole, actual problems have been identified and appropriate tasks have been set, a cybernetic, i.e. information management approach to ensuring the effective behavior of the system should be implemented. It involves modeling its state, structure and dynamics, forming a real set of alternatives to be considered, solving the problem of evaluating the efficiency of the system, its subsystems and elements.

In this manual, we will only touch on the methodology for researching operations in logistics, i.e., the classification of tasks, approaches to solving them, etc.

The decision-making process is a key and, as a rule, the most complex subsystem in the logistics management system. In order for it to go in the right direction, first of all, it is necessary to correctly understand the task at hand. Like any process in which a person participates, it has an objective and subjective side. The objective side is the initial set of circumstances that caused this process: the task set, external conditions, available resources of all kinds. The subjective side is a reflection of the above circumstances in the mind of the decision maker, the features of his intellect and psyche, which manifest themselves in the course of this process. A correct decision can be considered a decision that, in its main features, correctly reflects the situation and corresponds to the task at hand. Therefore, in order to make the right decision, it is necessary that the objective parameters of the process be perceived as adequately as possible to reality. Since specific forms of thinking are involved in the decision-making process - analysis and synthesis, induction and deduction, analogy, abstraction and concretization, its effectiveness also depends on the level of mastery of these methods by decision makers (DM).

The development of any solution in the general case involves the following sequence of steps:

• statement of the problem (the essence of the problem, the need for a solution, restrictions on the parameters of the solution);
• clarification of the task (goal and means of achieving it);
• assessment of the state of the managed object (conditions for solving the problem);
• selection (or construction) of the mathematical model of the object;
• computational implementation of the model (obtaining a "preliminary" optimal variant);
• qualitative assessment of factors not taken into account by the mathematical model;
• analysis and synthesis of the results of quantitative and qualitative assessments;
• making a "complete" decision.

When implementing this process, first of all, the goal of the optimization process must be correctly understood and formulated, otherwise it is fundamentally impossible to accept right decision. The formulation must satisfy the requirement of a minimum of information sufficient for a reliable comparison of the target (set) state of the object being optimized with the initial or intermediate one. Based on the analysis of constraints (for example, on allocated resources), taking into account the admissible degree of independence in decision-making and the requirements of the normal course of the process, an admissible set of solution options is formed. From it, the optimal (most effective) solution is selected, i.e. one that maximizes (or minimizes depending on the nature of the goal) the indicator (criterion) of the quality of the logistics process. In the final decision-making, in addition to maximizing or minimizing the main process indicator, it is often necessary to additionally take into account many different circumstances (legal, social, economic, etc.) that cannot be described mathematically and expressed in the form of a main process indicator or constraints. Therefore, the final phase of decision-making in the general case cannot be formalized and is the prerogative of the decision maker (manager or entrepreneur).

According to the objectives of the study, logistics models are divided into models of rational distribution and resource saving, ordering models, inventory management models, queuing models, optimal route selection models, competitive task models, etc.

The systematization of many years of experience in logistics entrepreneurship in a competitive environment has led to the development of an almost complete system of criteria for the effectiveness of the functioning of logistics systems of all types, called "System 6" or "6 rules of logistics". In a utilitarian sense, this name symbolizes six conditions for ensuring the necessary competitiveness of logistics operators (organizations). They have a clearly defined marketing orientation (the view from the side of the recipient of the relevant products or services), which is quite natural, given the service nature of the modern (post-industrial) economy and logistics in particular. Below are the names and a brief interpretation of each of them.

• 1. Cargo- the consumer must be delivered exactly the goods that he needs, taking into account its completeness, dimensions, level of assembly, nature of packaging, etc. The rule imposes on the logistics operator the requirement of high versatility and flexibility of the logistics technologies used by him.
• 2. Quality- it is supposed to preserve the qualitative (consumer) characteristics accepted for the delivery of valuables (cargo) and bring its readiness for consumption to the level declared by the consumer during the delivery process.
• 3. Quantity - products must be delivered in batches of the size that is most convenient (economical) for the recipient. As you know, the size of the lot to a greater or lesser extent affects both the cost of delivering the consumed products in general, and the costs in individual links of the logistics chains, in particular for consumers, "so they tend to optimize according to their own criteria (differentiated by individual purchased items) This is an important parameter of the incoming flow. Consequently, logistics operators must adapt the type of sizes of delivered lots to those requested by consumers. In the general case, we are talking about adaptation (searching for a compromise), and not about duplicating optimal consumer solutions, since the latter may contradict the capabilities and interests of operators .
• 4. Time- the goods must be delivered at the required time. The rule assumes taking into account the schedules of consumption of incoming products by its recipients. Here, as in the case of other rules, the researcher is faced with the task of finding the optimal compromise solution when determining the time or schedule for the arrival of goods to the recipient. The latter, based on the operational plans of its own production or commercial process, draws up the optimal schedule for the arrival of batches of 1 cargoes to it. The more precisely this schedule is observed, the more profitable, other things being equal, cooperation with the corresponding logistics operator. However, its adoption without some correction in most cases is unacceptable for operators, since it significantly increases their costs and prevents the implementation of the same rule in relation to other consumers, since operators usually serve a fairly wide range of recipient customers, any coordination of regimes consumption of which is not possible.
• 5. Place - delivery is carried out from the point indicated by the cargo owner to another point indicated by him. And again, the limiting implementation of the rule in a number of cases is either technologically difficult, for example, requires the use Vehicle cross-country, intermodal transport (rail-road, road-air, etc.), special equipment for loading and unloading, or increases the cost of delivery. Therefore, each logistics operator must determine for itself the optimal degree and boundaries of the implementation of this rule.
• 6. Expenses- it is assumed that any logistics process within the conditions set by other rules should be carried out with minimal costs. This rule is implemented by optimizing the complex of organizational and technical decisions made by operators. Examples of such solutions are the optimal choice of logistics partners and entire logistics chains, type and type of vehicles, containers, optimization of traffic schedules, rational inventory management and their placement in warehouse facilities, etc. There is an almost limitless field of activity for professional logisticians.

The goal of logistical service to consumers is considered to be achieved if these six conditions are met to the extent that they are relevant for each specific case.

Regarding all these criteria, except for the last one, it should be noted that in their original form they are clearly informal, qualitative in nature, i.e., they cannot be directly used in optimization problems. Therefore, for each individual case of the implementation of the corresponding rule, it must be transformed into a mathematical expression adequate to the problem under consideration, which performs the function of a particular measure of the degree of its implementation. This meter, depending on the circumstances, can be used as an optimality criterion or as a limitation. In the general case, each rule should be understood not in the sense of “do this and the more completely, the better”, but as a statement of the problem of finding the optimal degree of implementation of this rule in a particular situation. This task should be aimed at finding the best compromise option for the interaction of all participants in the logistics process that implement the rules (including consumers), bear the corresponding costs and receive the corresponding effects, including those that are not amenable to a clear cost estimate.

No less complex tasks are associated with the need for a systematic implementation of these rules. The point is not only that situations are practically very rare when the decision maker is interested in only one rule (let's say that it is an order of magnitude more significant than all the others), but in their mutual influence, which is specific in each situation and for each pair of rules. The only common place is the contradiction between the “costs” rule and all the others - the higher the degree of implementation of any of the rules 1-5, the higher the associated costs for the operator implementing them. As for the mutual influence within the set of rules 1-5, paired relations of any type are possible here (lack of mutual influence, positive connection - favor, negative connection - opposition). Since at least 2-3 criterion rules are usually relevant, we are dealing with a multi-criteria optimization problem, in the general case of a two-level type (the 1st level corresponds to particular optimization but to individual criteria, the 2nd - integral over the entire set of rules). Strict formal formulation and solution of such problems requires the participation of specialists in the field of mathematical programming and the availability of an appropriate software. If this “maximalist” approach is impossible for some reason, then you can try to get a suboptimal solution using the professional potential of logistics experts, but subject to the same logic and sequence of solution steps.

We emphasize once again that these six rules, for all their relevance, are purely local criteria for the effectiveness of logistics systems, any of their configuration is focused only on ensuring the required quality of logistics services and its competitiveness in the relevant target markets. If financial, economic, innovative and other aspects of the activity of logistics systems are considered, then they correspond to other sets of criteria indicators, which are located in particular at other levels of the hierarchy of system goals.

In conclusion, we note that practical implementation"6 rules of logistics" is possible if a complete system of supporting measures has been previously implemented, in particular:

• a comprehensive analysis of material and information flows was carried out;
• appropriate communication intra- and inter-system links have been established;
• systems for order processing, cargo picking and product delivery were integrated with production management systems, a unified system of end-to-end planning and order fulfillment control was created;
• an effective system of warehousing and dislocation of inventories has been introduced;
• optimized order quantities, as well as the structure and levels of stocks;
• rationalized transport and storage operations at all warehouses controlled by the organization;
• packaging was rationalized and cargo units were unified;
• optimal transportation routes by transport were chosen;

• The costs of the recipient for acceptance, warehouse processing, intra-factory transportation, etc. are also taken into account.
• The optimization model reflects the interests of the recipient.
• The field of applied mathematics, associated with the search for extreme values ​​of objective functions of mathematical models of objects of any nature, can be considered as a special branch of operations research.

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The economic parameters of the logistics system (at the level of micrologistics) are determined by market and intra-industrial economic relations. They arise in the course of organizing and logistical management of information and material, commodity and financial flows in the process of material support for production, manufacture and sale of products.

These parameters depend on a number of factors and are reflected in the indicators economic activity enterprises (Fig. 6.1).

The criterion for the economic efficiency of the logistics system is the achievement of the best results with the least expenditure of resources. General criterion for the effectiveness of the logistics system complemented by private criteria: scientific and technical (updating the technical base), social (life support and health protection) and environmental (environmental protection) efficiency. Indicators of economic efficiency of drug subsystems (supply, production and marketing logistics) can be acceleration, ceteris paribus, movements material and commodity streams, reducing the duration production cycles, volume of material and commodity inventory, management costs in the logistics system as a whole. In practice, to reflect the effectiveness of the system, such interrelated criteria indicators are most often used, such as: profitability; capital productivity; labor productivity.

In a market economy, the final economic results of drugs are net profit from the sale of products and services, net of taxes, payments and deductions. Under the conditions of the joint-stock form of management, the economic result can also be net income, including net profit from sales, wages, social insurance and dividends.

Rice. 6.1.

The one-time costs that provide these results are related to capital investments, i.e. to investments - financial resources directed to capital investments (see clause 5.1). Therefore, economic efficiency, when it comes to the effectiveness of measures aimed at increasing the profitability of the logistics system, can be defined as the ratio of net profit (or net income) to one-time costs (capital investments).

Reducing the resource intensity of products is the main source of increasing the economic efficiency of the logistics system, since it covers all three types of resources.

It is reflected in such indicators as: material intensity, capital intensity, capital intensity and labor intensity of products.

The effectiveness of the use of fixed production assets and capital investments receives an economic assessment using indicators of capital productivity and capital productivity, profitability of funds and economic efficiency of one-time capital costs.

Reducing the material, capital and labor intensity of products leads to a decrease in the cost of production, and consequently, to an increase in profits. If at the same time there is an increase within the limits of market demand in the physical volume of output and sales of products and an increase in quality and contract price is ensured, then these factors will significantly affect the change in profit from sales.

The efficiency of the logistics system is achieved by maximizing the results of labor (maximum products / services with a constant consumption of resources), minimizing resources (minimum resources with a constant volume of production) and optimizing the results, when the volume of sales of products and profits is maximized while minimizing current and one-time costs. When evaluating the effectiveness of drugs, it is necessary to evaluate the possibilities and reserves for improving the effectiveness of drugs from the use of both working capital and fixed assets.

Working capital is one of the three elements of production. Objects of labor receive a valuation and in circulation represent money that is not materially included in the product. As you know, they transfer their value to the cost of production in full and ensure the continuity of the manufacture and sale of products and services.

The economic significance of improving the use of circulating production assets and means of circulation lies in the fact that it becomes possible: to free up circulating assets; increase the volume of sales of products (if there is market demand); increase dividends - while increasing profits from sales, as well as use the released working capital in other areas, which gives an additional economic effect.

Better use working capital in the logistics system is achieved by increasing the turnover ratio, long-term business ties, reducing the radius of supply of material resources and shipment of finished products, improving the organization and management of supply, warehouse and marketing activities, standardization, accounting and control over the use of material resources, their rational consumption and economy, speeding up workflow on shipped finished products and on paid invoices.

When analyzing the use of fixed assets, it is necessary to take into account not only the traditional provisions relating to all systems, but also the specifics of drugs.

The main production assets, being part of the fixed assets and one of the three elements of production, make up 60-70% of the authorized capital of the enterprise, are the technical base of production and do not change their natural form during operation. These funds wear out physically (depreciation is eliminated by repairs), morally (eliminated through comprehensive modernization) and economically (eliminated through replacement). In addition, they have a value (initial balance sheet, recovery balance sheet, residual, liquidation, collateral, exchange) and transfer their value to the finished product as they wear out economically during their service life through depreciation (according to norms).

Usage level active part of fixed assets(a fleet of machinery and equipment) is characterized by several indicators (shift and intra-shift utilization ratios, indicators of capital productivity and profitability). The efficiency of using the technological equipment park (PTO) depends on many factors, the most important of which is balance. The degree of balance of the technological equipment park is determined taking into account its compliance with the requirements of production, contingency and proportionality.

The balance factor of VET in mechanical engineering does not exceed 0.33. This means that two-thirds of the enterprise's capacity is currently not loaded due to an imbalance in the fleet of technological equipment and transport and loading facilities. In general, non-defense engineering VET has an average load for its intended purpose of 25%, and taking into account its balance, no more than 10-15%.

The economy of capital investments is associated with the return on assets and the increase in labor productivity. In turn, the saving of semi-fixed costs is also associated with an increase in labor productivity, and, consequently, an increase in the volume of output and sales of products.

The source of savings in the field of fixed assets are depreciation charges and a rational technical policy. More than half of the reserves in terms of production costs are material resources, the flows of which pass through all areas of the supply and production logistics subsystems. These reserves (savings) arise due to reasonable rationing, changes in contract prices and reductions in actual costs.

Resource savings can be quantified for individual areas and subsystems of drugs, as well as for individual factors that affect the final results of the enterprise. At the same time, homogeneous factors should be combined into groups from the standpoint of their influence on the cost of production. Four groups can be distinguished among them.

The first group of factors - the introduction of the achievements of science and technology and an increase in the technical level of production - makes it possible to reduce the cost due to increase in labor productivity. The second group is associated with raising the level of organization of production, labor and management. These factors contribute to cost reduction as a result of an increase in the volume of production of products and services. The third group is the rational use and saving material resources in the material flow of the logistics system, which is achieved through the use of more advanced and cheaper material resources. Finally, the fourth group of factors includes external factors, such as structural shifts in the range of products and services, changes in market prices, market demand, etc.

Consider the features of the calculation of the main indicators that are directly subject to analysis in assessing the effectiveness of the enterprise generally. Such indicators include the world practice of profitability and cost intensity, financial condition, as well as financial and resource management.

Profitability indicators demonstrate the ratio of profit to costs, investments, investment costs, i.e. characterize the share of profit per unit of invested costs:

profitability of products (services) R npj , those. the ratio of the profit of the product (P;) to the cost (C) of the manufactured unit of production,%:

This indicator is used to identify the most profitable products (including logistics services);

economic profitability of the firm's assets (R f), i.e. the ratio of the amount of annual profit (P year) to the assets of the enterprise (K a) or the sum of the main (K main) and working (K about t) capital,%:

Level I f characterizes the efficiency of the company (use of assets), i.e. shows the share of profit attributable to 1 dollar of assets. P year includes balance sheet profit (P ba11) plus interest on the loan, attributable to cost;

return on equity of the firm (R), i.e. the ratio of the company's net annual profit (after taxation) to the equity capital at the end of the reporting period (K sob),%:

return on capital employed(/? , %) characterizes the efficiency of both equity and borrowed capital (credits, loans, loans) of the company and is calculated by the formula:

According to the same indicators, it is possible to determine the profitability of the company's logistics activities and the efficiency of the use of resources in drugs. However, one has to take into account changes in the composition of funds that occur in dynamics. The balance sheet of the enterprise at the beginning and end of each reporting period reflects the cost data on fixed assets - the initial cost, the amount of depreciation (depreciation), residual value.

During the year, there is a movement of fixed assets (disposal or receipt), so their presence in accounting is shown monthly. The cost of fixed assets at the end of the period (K of k) is determined according to the balance sheet:

where K 0 f beg - the cost of fixed assets at the beginning of the period; k 0f p - the cost of acquired fixed assets; to 0f in - the cost of retired fixed assets.

The cost of purchased equipment includes: purchase price, transportation costs, insurance, installation, installation, adjustment.

To assess the level of use of fixed assets, it is necessary to have information on the average annual cost of fixed assets (K srof).

where To about f beginning - the cost of fixed assets at the beginning of the year; k 0f k - the cost of fixed assets at the end of the year.

In the process of doing business (including in the field of logistics), it is necessary to regularly evaluate the level of equipment utilization using the return on assets indicator (? ph).

The return on assets is characterized by the ratio of the annual volume of sales (revenue 0 year) to the average annual cost of fixed assets (K), i.e.

Each company, based on its own characteristics, sets an acceptable level of return on assets (benchmark) and in the course of its activities strives to increase it.

Important characteristics of the operation of equipment as an active part of fixed assets are the coefficients of extensive (A, „) and intensive use (to „„„„).

to characterizes the loading of equipment by time:

where Tf act is the actual operating time of the equipment;

T max - the maximum possible (normative) operating time of the equipment.

to nttens characterizes the level of achievement of the design performance of the equipment:

where b fact - actually achieved productivity (output per unit of time);

Q nrinev, - design (passport) performance of equipment

The most important component of the fixed assets of drugs are production areas. To assess the level of space use, indicators of the removal of products (services) from 1 m 2 of area are used.

An important element of drug analysis is the determination costs (k s), which shows the share of the cost element (C (.) in revenue (B), i.e.

For example, cost indicators include rent- bone(including warehouses):

Similarly, such coefficients as salary and cost intensity of marketing operations, the share of general firm (general firm cost intensity) and logistics costs are determined.

An important indicator is rate (coefficient) of profit, or commercial margin (p), which reflects the level of competition, pricing tactics, market strategy, efficiency. It is defined as the ratio of annual (gross) profit to revenue (sales volume), expressed as a percentage, i.e.

Profit (P „) is equal to the amount of sales proceeds (() „) for

minus the cost of goods sold (C) without interest on the loan, attributable to the cost.

The rate of return allows you to determine the ratio between costs and revenue. The stability of the rate of return is determined by the following factors:

• lack of competitive pressure;
• maintenance of production and general company costs

in a given range of values;

• the constancy of the average price level of suppliers;
• change in profit rates for certain types of products (services), which do not affect the average level of profit margin for the company as a whole, i.e. across the entire range of goods sold.

For rate the financial condition of the company the company's ability to repay its current obligations (debts) in a short period is determined. Repayment of current liabilities (short-term accounts payable, mandatory payments, etc.) is carried out from the working capital of the enterprise (cash Money, residuals marketable products, stocks of materials, etc.). In practice, three main indicators of financial condition are used. The firm's ability to pay its short-term obligations is related to liquidity. An enterprise is considered liquid if it is able to fulfill its short-term obligations by realizing current assets (current assets).

Liquidity measures include:

- total liquidity ratio(& about l), i.e. coverage ratio, which expresses the ratio between the company's current (current) assets (W Q ^ and short-term (current) liabilities (To obligations), i.е.

In world practice, the normative coverage range is 2-2.5, however industry specifics businesses can influence this value. So, if the volume of work in progress is insignificant (or absent), then the total liquidity ratio may be less than 2.0. At the same time, the minimum required coverage ratio must be at least 1.0 - otherwise the company will be declared insolvent.

This coefficient is necessary for planning the general financial condition of the company for the coming period, as well as for determining rational (economically feasible) absolute values ​​of working capital and short-term liabilities.

As you know, working capital can be quickly realizable - highly liquid (cash, securities, receivables) and difficult to sell - low liquid (stocks of inventory, work in progress).

production, etc.), therefore, in addition to the indicator of total liquidity, we use quick ratio(& bl).

It is similar to the general liquidity ratio, however, it characterizes the company's ability to compensate for short-term debts at the expense of highly liquid components of working capital, i.e.

The recommended level of the quick liquidity ratio, based on their world and domestic practice, is considered to be greater than or equal to one, i.e. K bl > 1.0. However, each company sets a standard range for Kbl, based on the characteristics and state of its business. The financial condition of the company is characterized by its ability to immediately pay short-term obligations. This solvency reflects the indicator absolute liquidity(^ absl), which is the ratio of the company's cash to short-term liabilities, i.e.

The recommended normative range for financially stable enterprises is 0.2 - 0.3. In domestic practice, the range of real absolute liquidity ratios is much lower. It should also be taken into account that low values ​​of liquidity ratios may be due to the dynamic development of the company.

The ratio between own funds and attracted (borrowed) capital is established using the indicator "percentage of own capital in the total capital (property) of the company", or " equity concentration ratio”(? own), %:

The higher the share of equity in the balance sheet of the enterprise, the greater the financial independence of the company from borrowed capital. The recommended range is 0.5 to 0.7. However

if the firm is financially sound and has a good image, this ratio can be much lower.

To assess the effectiveness of financial management, indicators are used that characterize the turnover of working capital (stocks), the maturity of receivables and payables, as well as the financial flow. Indicator working capital turnover especially important for LS. It represents the ratio between the amount of sales (revenue) and the level of working capital that provided this revenue. The efficiency of the use of working resources is characterized either by the number of revolutions (n o6) working capital (Wq6) in a given period (usually a year), or the average duration of one revolution (T about) working capital:

where br eal - annual volume of products sold (revenue);

fr cp about - the average value of working capital for a certain period.

The components of working capital that are more significant for drugs are inventories (inventories) and receivables.

Number of turnovers of stocks (n) for the annual period is the ratio of the annual amount of variable costs for the production and sale of products, i.e. direct production costs to the average inventory for the same period:

This indicator characterizes the average duration of the period from the purchase of resources to the sale of finished products in the planning period. A large number of turnovers (short turnover period) indicates the efficient use of material resources, the opposite trend indicates excess inventory, freezing of working capital,

a decrease in the company's liquidity, inefficient trade policy, etc.

An important indicator of cash flow is length of receivables repayment period(G db), which characterizes the average term for paying invoices by customers (consumers) and directly affects the amount of cash. In order to determine middle period return of debts on receivables (the number of debt turnovers), you need to know the value of daily sales (Q) and the average receivables (JV b) for the year or planned period, i.e.

The duration of the period of repayment of receivables and the time of turnover (turnover) of stocks characterize the duration of the freezing of funds and constitute the operating cycle (T’tschshch), i.e. the number of days required to convert inventories and receivables into cash:

The maturity of accounts payable is the time required for the company to timely pay the received loans and other short-term obligations, i.e. repayment period (7 ^ ^) - the ratio of the average amount of accounts payable (D credit) at the end of the year (planning period) to the amount of one-day sales of goods for the same period:

The larger the share of debt, the higher the risk for investors, suppliers, creditors of the company.

The degree of use of available labor and material and technical resources is assessed by the level of return using the indicator implementation(production) of products per job

current (# real), i.e. revenue attributable to one employee, 4 real is defined as the ratio

where (? eal - total revenue for a certain period;

Chrab - the number of employees in the company (all personnel fully or partially employed in a certain period of time).

This indicator characterizes the gross return (productivity) of an employee and allows you to control the ratio between revenue and the number of employees. An increase in the number of employees without an increase in sales (revenue) will lead to a decrease in returns. In addition to this indicator, for the same purposes it is recommended to use the indicator income per worker for the same period (П beats), i.е.

where P bsh [ is the total (balance sheet) profit of the company for a certain period (before taxation).

A positive trend (growth) in revenue and profit per employee indicates the effective use of personnel.

Reducing the cost of products and services (the share of which in market prices often reaches 80%) is the main source of increasing profits and increasing the profitability of the drug as a whole and its elements. Logistics costs in the formation of the cost of products and services play an important role. Ways to reduce this type of cost are discussed in Chap. 3 and 4.

Topic 8. Evaluation of the effectiveness of a complex of logistics systems organized in a logistics chain.

The concept of the generalized effect of the logistics of entrepreneurial activity.

Translating function of the generalized effect.

Application of the method of broadcasting functions in making logistics decisions.

Evaluation, cost, efficiency, logistics system.

When analyzing the performance of any enterprise, a certain system of indicators is needed, primarily indicators of profit and profitability, any separate component for the overall result, but to determine the effectiveness of an organization, it is necessary to develop and apply not only economic, but also technical, financial and other characteristics, the specific choice of which is based on all the information available to the firm.

Measurement of the results of the organization as a logistics system should reflect the following key factors:

consumer satisfaction;

use of investments;

logistics costs;

quality of service;

cycle time;

performance.

Thus, in order to develop methods for assessing the effectiveness of work, the company, based on its capabilities and technical equipment, identifies a number of quantitative and qualitative indicators, according to which a complete analysis is carried out. The results are recorded in a special reporting form.

To improve the accuracy and reliability of the analysis is used a large number of various mathematical and economic-mathematical methods and models. Among the most common methods and techniques of activity analysis are:

elementary methods (comparison, calculation of differences, percentages);

methods of mathematical statistics (factorial, index, dispersion analysis, correlation-regression models, etc.);

systemic assessment approaches;

methods of expert assessments or the use of expert systems;

functional cost analysis (full cost analysis);

econometric methods and models (ABC analysis, XYZ analysis);

method for assessing natural indicators.

The methods used are typical for a general technical and economic analysis of production and economic activities. In order to obtain a complete and comprehensive assessment of the effectiveness of logistics systems, when choosing the best methods and carrying out calculations, it is necessary to use such principles as scientific character, dynamism, a systematic approach, the allocation of priority areas, the complexity, completeness and reliability of the information base.

Total cost analysis.

An effective method for assessing the logistics system in the field of transportation is the analysis of the total cost. Full cost analysis means taking into account all the economic changes arising from any changes in the logistics system.

The application of full cost analysis means the identification of all costs in the logistics system and their regrouping in such a way as to reduce material costs. It is supposed to be possible to vary the price when searching for a solution - an increase in costs in one area can lead to their decrease in the system as a whole.

The total costs associated with the logistics system include not only the clearly visible price of the system, but also "hidden" costs. The main difficulties that arise when applying this method and do not allow to calculate the "hidden" cost of the logistics system are the need for special knowledge and the need to take into account factors associated with indirect costs. However, a logistics system implemented without taking into account "hidden" costs will most likely be unprofitable, or at least unprofitable.

Expert systems.

Expert systems are special computer programs developed using methods for solving unstructured problems that help specialists make decisions related to the management of information and cargo flows.

Expert systems are used at various stages of the creation of a logistics system and facilitate the evaluation of systems that require considerable experience and time. The use of these systems is effective when it is necessary to evaluate a large amount of diverse information.

The use of expert systems allows:

Make quick and high-quality decisions in the field of implementation and operation of logistics systems;

Train experienced professionals in a shorter period of time;

Keep the "know-how" of the company, as users of the expert system cannot take the experience and knowledge contained in this system outside the company;

To use the experience and knowledge of highly qualified specialists in non-prestigious, dangerous, routine, low-paid jobs.

However, the analysis of the functioning of the logistics system includes many operations, processes with various participants, and it is problematic to take into account all these features in the expert program. Therefore, the user of the system must supplement it with his own heuristics, which leads to a loss of accuracy. In many cases, the user himself becomes an "expert" in areas in which he does not have sufficient knowledge, which leads to the unreliability of the result of the expert system.

Systems approach.

In the concept of logistics, a systematic approach is put in the first place, which is the methodological basis for the end-to-end management of material and information flows.

A systematic approach is a direction of methodology scientific knowledge, which is based on the consideration of objects as systems, which allows you to explore the properties and relationships of objects that are difficult to observe.

As part of a systematic approach:

Each system is an integrated whole, even when it consists of separate, disparate subsystems.

The object under study is perceived as a complex of interrelated subsystems united by a common goal, which makes it possible to reveal its integrated properties, internal and external connections.

The functioning of real logistics systems is characterized by the presence of complex stochastic relationships both within these systems and in relations with environment. To make private decisions, it is necessary to take into account the general goals of the system functioning.

A systematic approach does not exist in the form of a strict methodological concept, however, it is possible to single out the principles of a systematic approach in the formation of logistics systems:

The principle of the sequence of progress through the stages of creating a system: the system must first be studied at the macro level, i.e. in relation to the environment, and then at the micro level, i.e. within its structure;

The principle of harmonization of information, resource and other characteristics of the designed systems;

The principle of the absence of conflicts between the goals of individual subsystems and the goals of the entire system.

Unlike the classical approach, which means a transition from the particular to the general, the formation of a system by merging its components developed separately, the systematic approach involves a consistent transition from the general to the particular.

The sequence of formation and evaluation of the logistics system with a systematic approach includes the following steps:

Stage 1: the goals of the system functioning are determined and formulated.

Stage 2: based on the analysis of the purpose of the system functioning and the limitations of the external environment, the requirements that the system must satisfy are determined.

Stage 3: based on these requirements, some subsystems are tentatively formed.

Stage 4: the most difficult stage of system synthesis - analysis various options and selection of subsystems, organizing them into single system. In this case, selection criteria are used. In logistics, one of the main methods for the synthesis of systems is modeling.

This method good for designing logistics systems, in which generalized efficiency is important. However, the method does not allow specifying performance indicators and give a clear picture, does not allow to get an accurate representation of the comparison of two systems, to show in specific numbers the work of the enterprise as a logistics center.

ABC analysis.

The logistics system includes a large number of managed objects.

In the process of working with each object, a part of the intended result is obtained. At the same time, the contribution to the overall result is not equivalent.

In transport logistics, ABC analysis is used, setting the goal of reducing the amount of transportation costs, increasing the number of movements in the warehouse, increasing the overall profit of the enterprise, etc.

The idea of ​​the ABC method is to select the most significant from the point of view of the designated goal from the entire set of objects of the same type. Further efforts will be concentrated on these objects.

According to the Pareto method, only a fifth of all objects gives approximately 80% of the results of a common cause. The contribution of the remaining 80% of objects is only 20% of the total result. For example, in trade, 20% of product names give 80% of the company's profits, the remaining 80% of product names are a mandatory assortment.

Thus, according to the Pareto method, it is most rational to divide the set of managed objects into two unequal parts and pay attention to a number of objects that form the largest part of the contribution. The ABC method involves a deeper division - into three parts. Objects are divided according to the degree of this contribution to the result of the activity.

Consider an example.

We have 20 objects. The cost of managing one object is 5 conventional units. The total cost of management under conditions of uniform distribution among all objects, regardless of their contributions, is 100 conventional units. Let us determine for each object the degree of its contribution and distribute them according to the decrease in this contribution. Suppose the first 10% of objects (Group A) gave 75% of the result, the next 25% (Group B) - 20%, the last 65% (Group C) - 5% of the total result. Let's increase the cost of managing objects of group A by 2 times, group C by 2 times, and group B will remain unchanged. The total cost of management will be 2·10+5·5+13·2.5=77.5 conventional units. At the same time, reducing the cost of managing group C will not have a significant impact on the overall result, since the role of this group is insignificant. At the same time, improving the management of group A significantly improves the result.

As a possible algorithm for dividing the entire set of objects into groups A, B and C, the following can be used (let's consider the example of types of cargo allocated into conditional groups according to tariff and time characteristics):

the total number of applications received for a certain period is calculated;

the average number of applications P per one conditional cargo group is calculated - the total number of applications is divided by the total number of cargo groups;

group A includes all groups of goods, the number of applications for which is 6 or more times greater than P;

group C includes groups of goods, the number of applications for which is 2 or more times less than P;

5) group B consists of all other cargo groups.

The general algorithm for conducting ABC analysis:

formation of the purpose of the analysis;

identification of control objects analyzed by the ABC method;

selection of a sign, on the basis of which the classification of control objects will be carried out;

assessment of control objects according to the selected classification feature;

grouping of control objects in descending order of the attribute value;

division of the set of control objects into three groups: A, B and C;

construction of the ABC curve. The ABC method is good for small businesses in making current management decisions.

solutions for the short term.

XYZ analysis.

In the process of XYZ analysis, the entire list of conditional groups (nomenclature of resources, range of services), as well as in the analysis of ABC, is divided into three groups, but the criterion is the dependence on the degree of uniformity of demand and the accuracy of forecasting.

Group X includes transport services, the demand for which is uniform or subject to slight fluctuations. The volume of services in this group is well predictable.

Group Y includes transport services that are performed in fluctuating volumes, such as services with a seasonal nature of demand. The possibility of forecasting in this case is average.

Group Z includes transport services, the demand for which arises sporadically. It is difficult to predict sales volumes.

The distribution of types of transport services by conditional groups is carried out on the basis of the demand variation coefficient v. If the valuation is for the period n, x c- the average value of demand for the estimated position for this period, x i-- i-th value of demand for the estimated position:

The value of the coefficient of variation varies from zero to infinity. The division into groups can be carried out according to the following principle:

The XYZ method makes it possible to evaluate only a group of specific transport services, like the ABC method, but in general does not give a picture of the efficiency of the logistics system, which includes this list of services. The method is good for analyzing the range of services and determining the reduction or increase in a certain type of transport services. However, it does not allow to evaluate the costs and net profit of the logistics system and show how effective it is.

Evaluation of natural indicators of the efficiency of the logistics system.

Natural indicators of the effectiveness of logistics, in particular transport logistics, are:

Inventory levels and reduced need for warehousing;

Travel time material flows in the logistics system;

The duration of the order service cycle, the quality and level of service;

Quality of transport services during delivery and customs clearance;

Sizes of consignments (degree of discretization of material flows);

The level of utilization of production capacities;

Performance, adaptability, reliability and stability.

The most significant costs in the logistics system (which, according to foreign experience, range from 10 to 30%) are transportation by main modes of transport (20-48%); warehouse, transshipment operations and storage of goods (25-46%); packaging (5-18%); management (4-15%); others, including order processing (5-17%).

Consider the methodology for calculating the components of economic efficiency for transport and logistics systems. In the general case, the effect is defined as the saving of funds obtained as a result of achieving the given values ​​of the listed physical indicators in the logistics system.

1. Cost savings (given or discounted) for the construction of supply warehouses, sales, picking, etc. as a result of destocking:

where P-- the number of warehouses in the logistics system; ? E t -- reducing inventory levels by i-th warehouse, Ki - specific area required for storage of a cargo unit (container, package, ton of cargo) in the i-th warehouse; K t - the cost of construction of 1 square. m of the area of ​​the i-th warehouse, taking into account the technical equipment; h t-- cost discount ratio or capital investment efficiency ratio.

2.Savings by reducing storage and inventory costs:

where t -- the number of delays, delays in the delivery (departure) of goods and the supply of rolling stock, as well as the number of deliveries (cleaning) ahead of the established schedule; Nxi-- specific cost of cargo storage in the i-th warehouse; q t -- the intensity of consumption or replenishment of stocks in the i-th warehouse; ? t ri -- value j-th delays (advance) in the supply (removal) of goods or rolling stock for loading at the i-th warehouse.

3. Effect by reducing the volume of loading and unloading operations when raw materials and materials are received for processing directly "from the wheels" during the planned period:

where N ai-- cost (costs) of performing one cargo operation at the i-th warehouse; nai-- reduction in the number of cargo operations at the i-th warehouse as a result of timely delivery and removal of goods or rolling stock for loading.

4. The effect of reducing the loss of goods due to a decrease in the time for their transportation and storage (the magnitude of these losses, especially for perishable goods, as a rule, depends non-linearly on the time of transportation and requires additional research):

where N ni- losses associated with an increase in the time of transportation of cargo stored in the i-th warehouse. These losses are a function of the transport time.

5. Since the implementation of the principle of "just in time" delivery is accompanied by an increase in the speed of movement of material flows, the economic effect as a result of the acceleration of the turnover of rolling stock contributes to a reduction in the time of its maintenance at all phases of transportation. The specific result of accelerating the turnover of rolling stock is the receipt of profit or income by the transport element in the development of additional traffic during the planned period, if there is a shortage of rolling stock:

where t 1i is the average turnaround time of a rolling stock unit upon delivery of goods from the i-th warehouse on a "just in time" basis; t 2i -- the average turnaround time of a rolling stock unit upon delivery of goods from the i-th warehouse using traditional technology; with di-- profitable rates for the transportation of goods of the i-th warehouse; with pi--expenditure rates for the transportation of goods of the i-th warehouse.

Consideration and analysis of existing performance criteria and methods for assessing logistics systems made it possible to identify their shortcomings and bottlenecks and determine the direction of the synthesis of the method for assessing logistics systems. Each method considered separately does not give a complete evaluation picture for transport logistics systems. To obtain the most reliable information about the further functioning of the logistics system, its managerial, economic efficiency, it is necessary to evaluate it according to the maximum possible number of parameters, which does not allow any of the existing evaluation methods.

Justification and selection of criteria for evaluating logistics systems.

The effectiveness of the functioning of the transport and logistics service system depends to a large extent on the ability to identify potential results in the early stages of the service process.

To date, a large number of examples of the negative consequences of using the system of indicators given in the above methods have been accumulated. They are associated with the possibility of local sub-optimization of the functioning of individual logistics elements to the detriment of the efficiency of the system as a whole. This led to attempts to find alternative approaches, such as direct costing, a transaction cost accounting system. Significant, high-quality progress towards the development of a system of indicators that allow for system optimization was achieved in the works of I. Goldratt. He proposed to abandon the use of the cost indicator, replacing it with a system of global operating criteria.

In the existing methods, cargo transportation systems are well analyzed, but no attention is paid to the process of customs clearance of goods. To obtain a specific indicator that is convenient for comparison and comprehensive, it is necessary to evaluate all components of the logistics system. It is necessary to focus on the performance indicators of the cargo clearance subsystem, which can be well coordinated and adjusted, which will significantly increase the efficiency of the enterprise as a whole.

Let us form an optimal system of criteria to characterize largest number performance indicators of the logistics system. For convenience, we denote them To 1 K 2, K 3, K 4 etc.

Profit generation rate:

K 1 \u003d S-M-ES,

where S- the volume of services rendered for transportation (customs clearance) in value terms for a certain calendar period of time; M- the cost of fixed costs in the services rendered; ES-- other components of the price, which are paid in proportion to the unit of services rendered (commission expenses, fees for services provided outside the enterprise, etc.)

Operating expenses are defined as the sum of all types of expenses associated with the transformation of investments into profit:

where N-- the number of all types of costs of the logistics system in the considered business cycle BS.

This category includes all costs incurred by the logistics system for a calendar period of time ( wage, taxes, payment for energy carriers, etc.) in connection with the processing process and the promotion of the material and information flow.

Average level of capital tied up in the system during the BS business cycle:

where ( I V(t) + I F(t))dt-- time-dependent components of the inventory, characterizing, respectively, the main and revolving funds. Tied capital, inventory I, is defined as the amount of cash tied as a result of the purchase of equipment, materials, construction industrial premises etc. The concept of "inventory" largely coincides with the concept of "asset" widely used in financial analysis.

Operating criteria considered To 1 , To 2 , To 3 are associated with integral criteria of economic efficiency - net profit (P= To 4) and return on invested capital (RK= To 5):

They can also be used to evaluate another widely used pair of generalized economic efficiency criteria - PR (K 6) - logistics system performance and OB ( To 7) - turnover of funds: To 6 =To 1 / To 2,; K 7 \u003d K 2 / K 3.

In the modern world, time criteria play an important role. Throughput of the logistics system, i.e. number of completed technological (production) processes per unit of time t(day, week, month, quarter, etc.),

where kfn- time spent on n-th certain stage of the technological process.

Let's give a number of generalized criteria determined by experts.

The flexibility of the logistics system K 9 is determined on the basis of the components contained in it, their adaptability to changes at the micro level (enterprise reorganization, departmental mergers, changes in functional loads for a certain workplace). It is defined in the range from 1 to 10 in ascending order, i.e. 10 is the maximum score.

System reconfigurability To 10 - the ability to qualitatively and quickly establish work when making changes at the macro level: changes in legislation, taxation, tariff plan etc. It is determined by an expert in a similar way to flexibility.

System Reliability To 11 is a criterion that characterizes the level of information security, confidentiality of data transmission, security of trade secrets, protection from outside intrusions (system hacks). Determined by a group of experts on a twenty-point scale, the final result is given as the arithmetic sum of the scores of all experts.

Technical reliability To 12 - is determined by the ratio of the number of failures that occurred during the implementation of complete maintenance cycles, and the number of these cycles. For convenience, it is recommended to take the number of cycles equal to 100, and multiply the result by 100%, which makes it possible to obtain this criterion as a percentage.

Substantiation and synthesis of the method for assessing logistics systems.

The desire to ensure the effective management of the logistics system usually conflicts with the desire to ensure the reliability of the system and to minimize overall costs.

Reducing the dimension of the analytical model of the functioning of the system in order to increase the visibility of the result obtained is possible by integrating particular criteria into one generalizing criterion. The forecast of the values ​​it takes is determined on the basis of varying the values ​​of particular criteria. After that, each of the existing and predicted values ​​of the generalizing indicator is evaluated according to the "effect / cost" criterion. The effect is the value of the generalizing indicator, and the cost is the costs required to achieve this value.

The final decision should be made according to the maximum value of the criterion under consideration. In other words, specific solutions to optimize the management of the logistics system should be aimed at achieving this value. It is necessary to strive to ensure the constant compliance of the decisions made with the maximum value of the criterion. Below are the main requirements for the generalizing criterion.

It should reflect the whole variety of parameters and variables that characterize the strategic and tactical goals of creating a logistics system, the resource provision of its streaming subsystems, and environmental variability factors.

The value of the criterion should respond to changes in the internal and external environment and reflect the degree to which the logistics system achieves the intended goal.

All particular primary criteria used in the formation of a generalizing criterion must be quantifiable.

In the generalizing criterion, it is necessary to take into account the characteristics of liquidity, business activity and profitability of the enterprise.

The most important condition for optimization is the observance of the organizational, technological, economic and informational unity of stream processes.

All interconnected flow processes that form the logistics system should be analyzed and synthesized in a complex.

Flow processes are controlled under conditions of fuzzy initial information, when some particular criteria are determined only approximately.

The proposed synthesis of existing assessment methods based on a cumulative analysis of partial criteria allows not only to take into account the basic requirements for a generalizing indicator, to avoid these shortcomings, but also to improve the accuracy of the analysis of transport logistics systems. The conducted studies have shown that the obtained analytical integral criterion makes it possible to evaluate the profitability of the systems, comparing the costs of their creation with the effect of implementation with the greatest accuracy compared to existing methods.

Calculation of the integral criterion:

where K - a general criterion for the effectiveness of the logistics system, Z-costs, n - the number of private indicators accepted for calculation, i- the name of the transport operations that form the logistics flows, j- the name of the criterion, virtual (normative) and actual values ​​of the criteria adopted in the calculations.

In fact, the generalizing criterion is a kind of coefficient of the adequacy of local logistics flows to the given virtual values ​​of the efficiency of the logistics system.

On the basis of the developed method with the use of an integral criterion, an information system for analyzing the effectiveness of logistics systems was created.

Conclusion.

A detailed consideration of logistics methods allows us to analyze the existing systems for organizing cargo transportation at the enterprise and makes it possible to find possible ways to improve them. Consideration and analysis of performance criteria and methods for assessing logistics systems made it possible to identify their shortcomings and bottlenecks, as well as the direction of the synthesis of the method for assessing logistics systems. Each method considered separately does not provide a complete evaluation picture for transport logistics systems. To obtain the most reliable information about the further functioning of the logistics system, its managerial, economic efficiency, it is necessary to evaluate it according to the maximum possible number of criteria, which does not allow any of the existing evaluation methods to be done. The economic situation that has developed in the Russian market does not allow the transport company to make the wrong management decisions, therefore, any logistics system that is being introduced again, or an improved old one, should be evaluated with maximum accuracy. Only the synthesis of existing assessment methods made it possible to develop for further application a methodology for the most reliable analysis of transport logistics systems.

Bibliography

1. Logistics: management in cargo transport and logistics systems: Tutorial/ Ed. prof. L.B. Myrotina. M., 2002.

2. Elovoy I.A. Efficiency of logistics systems (theory and calculation methods). At 2 o'clock Gomel, 2000.

3. Transport logistics: Textbook / Ed. prof. L.B. Myrotina. M., 2002.

4. Kurganov V.M. Logistic traffic flows. M., 2003.

5. Integrated logistics. M., 2003

There are several evaluation methods. Any of them involves comparing the performance of a particular direction of logistics with previously set goals and analyzing costs, productivity or service. Let's consider them in more detail.

cost method. It is based on the fact that the company establishes a cost criterion for each individual logistics function in the enterprise. The cost criterion can also be set per unit of weight of the delivered or shipped product, the delivery as a whole, or a specific order. By comparing the costs in the complex and in all directions in accordance with the cost criteria and the goals set, the discrepancy in the final results is determined. This makes it possible to make the necessary amendments and additions to the activities of the logistics service.

productivity method. Evaluation of the effectiveness of the logistics service in its application is quantitative in nature and is usually expressed in physical units of measurement, for example, the shipment of products in tons, the fulfillment of a certain number of orders, the supply of consignments of goods in the appropriate configuration

Quantitative characteristics at the “input” are compared with the results at the “output”. Man-hours spent on the performance of a certain amount of work are taken into account; the number of personnel involved in the performance of these works; the number and technical parameters of the equipment involved in a specific scope of work; usable areas storage facilities. The total amount of work is estimated in relation to a unit of production.

service method. According to this method, the criterion is the assessment of the services provided by the following parameters: time (extent of the provision of services); accuracy (execution on time); sequences (compliance with the schedule of the technological process); the amount of losses (the amount of damage to the final finished product as a result of loading and unloading, transportation and warehousing).

The quality of service is becoming increasingly important in an increasingly competitive environment, both in domestic and international markets. The totality of the results of evaluating the services of various firms makes it possible to identify the priority of an enterprise in the efficiency of the logistics service.

Performance evaluation standards.

Practice has developed standards according to which companies evaluate the activities of the logistics service and their managers. These include;

• 1. Constant control of stocks of goods in the current year and finding the possibility of their reduction in the warehouses of the enterprise and in the distribution system.
• 2. Customer service, but the level of 92% availability of the product and its readiness for shipment within 5 days from the date of acceptance of the order.
• 3. Constant maintenance of expenses for the activities of the logistics service at the enterprise at the level of 3.5% of sales in the current year.
• 4. The share of all types of transportation costs up to 2.5% of sales in the current year and 2.4% next year.
• 5. Reducing various damage to goods during loading and unloading up to 10% of the sales volume in the current year.
• 6. Maintaining high accuracy of order fulfillment on time and the necessary picking of goods at the level of 98%.

Improving the efficiency of logistics management

Firms seek to improve the efficiency of logistics management in various ways and ways, for example, by focusing on achieving goals, increasing the interest of employees, using analytical tools.

Orientation to achieve the intended goals involves the use of technical engineering systems for project planning and monitoring results. decisions taken. Such systems exist in the form of packages and computer programs. At present, systems have been developed for specific areas of activity of individual services of the enterprise: “workplace of an accountant”, “workplace of a manager”.

Increasing employee engagement involves motivation to do the best job entrusted. It is important to create a normal living and working microclimate in teams, which is facilitated by job satisfaction, encouragement for the originality of decisions made, for conscientious work and devotion to the company.

The use of analytical tools allows you to model processes - economic (which happened earlier in the company, as well as the experience of other companies), simulation (situations that may arise in the future, and options for getting out of these situations). Economic and simulation models should be easily accessible to the company's employee and developed in the form of computer programs.

Compliance with the previously listed standards also plays a significant role in improving the efficiency of logistics service management in a company. By comparing them with the results obtained in quantitative terms, by comparing with the planned ones, the activities of the logistics service employees are evaluated.

Methodological approaches to improving the efficiency of the enterprise's logistics activities. In modern conditions, there are three approaches to improving the efficiency of the logistics activities of the enterprise.

First, strengthening the interaction between various functional units by improving various economic mechanisms, the use of which acts as one of the main ways to ensure coordination between various functional areas within the enterprise.

The second is the achievement of the required level of coordination through organizational changes in the enterprise management structure.

With the traditional organization of management at the enterprise, special divisions are allocated that deal with a specific type of logistics activity, for example, supply, transportation, warehousing, marketing, etc. In this case, logistics management becomes fragmented, which gives rise to many problems. Each division in the enterprise has its own goals, objectively determined by the specifics and priorities of its specific activities. For example, the purchasing department is looking for reliable suppliers, the transportation department is looking for a full load of vehicles, the sales department is interested in quickly responding to demand, the production department is interested in smooth operation, the warehousing department is trying to reduce inventory, etc.

All these goals in themselves are undoubtedly important for the effective functioning of each unit separately, but for objective reasons they, as a rule, conflict with each other. For example, a warehouse seeks to reduce stocks of resources in order to save money, which can lead to a shortage of raw materials, materials, components, etc. Production, on the other hand, strives to work without a shortage, which leads to downtime of equipment and workers, to a disruption in the supply of GPs. The purchasing department may seek to reduce its costs by placing orders more infrequently, but on a larger scale. But this increases the amount of inventory, the cost of holding it, and the money involved in warehousing. As a result, each logistics area of ​​the enterprise increases the efficiency of its own activities to the detriment of the efficiency of other areas and, most importantly, to the detriment of the overall efficiency of the enterprise. We list the main disadvantages of fragmented logistics within the enterprise.

In practice, integrating all logistics within an enterprise is quite difficult for several reasons:

• 1) a wide variety of different types of logistics activities, logistics operations;
• 2) geographical dispersion of various divisions of the enterprise;
• 3) lack of a specialist with the necessary knowledge, enthusiasm, abilities and authority;
• 4) absence common systems control and unavailability of integrated information. General approach to the unification of logistics within the enterprise (internal integration) is a gradual integration that builds up over time. An example of such an increase is the stages of the historical development of the logistics approach to enterprise management, namely: the integration of the transport and warehouse process for the distribution of SOEs; integration of production, storage and transport processes with GP; integration of production, storage and transport processes, including work with raw materials and GP.

In the presence of common systems for monitoring logistics processes, it is necessary to analyze the interdependence between individual activities. There are situations when cost reduction for one activity entails an increase in costs for another, but at the same time the overall logistics costs are reduced. Purposeful use of the effect of reducing the overall logistics costs is possible only in integrated logistics.

The third approach is to increase the efficiency of the enterprise's logistics activities through the use of computers and specialized information systems, such as a material requirements planning system or a material planning and management system.

The criterion for the optimality of logistics processes is the profit of the enterprise. Profit gives a quantitative assessment of the activities of the enterprise. But the level of profit is also influenced by other factors of the production, economic, financial activities of the enterprise, and it is very difficult to single out the contribution of logistics to the total amount of profit. Therefore, as an optimality criterion, it is possible to use the indicator of the minimum reduced total costs:

SP + SOB min,

where SP - production costs;

SOB - distribution costs.

The effectiveness of logistics activities organized through the appropriate channel can be determined by the formula:

where R is the rate of return of the product distribution process;

S - trade revenue of the enterprise;

CTD - distribution costs.

Possible areas of activity to ensure high efficiency of logistics should be considered: integration of warehousing, transportation and stocking system into a single mechanism; economic support of supply, production, and marketing; determination of the most economical size of shipments; choice of modes of transportation and modes of transport; development of optimal warehousing schemes and replenishment tactics.

When optimizing logistics processes, it is necessary to take into account a number of complex problems to put forward and solve the following issues:

To what extent are the costs associated with reducing the time of goods distribution compensated both by the increase in revenue from the increased sales volume and by the savings in the costs of maintaining inventory?

should the enterprise allow a decrease in the level of service with a decrease in the costs of distribution and a simultaneous increase in the risk of a decrease in revenue, or give preference to the conclusion of the maximum possible number of transactions due to an increase in the costs of distribution and the maintenance of large permanent inventories?

how expedient (taking into account the type of transport used, the route of transportation and other factors) to store the goods at the place of production, on the sales market or at some other point?

should we choose the tactics of producing goods at a constant “economical” level in order to reduce the costs of distribution, or storing surpluses in a period of low market conditions, or varying the volume of production in relation to demand even at higher unit costs of production?

The use of the relationship between transportation costs and the costs of maintaining inventory arising from the movement of goods is important for optimizing the processes of goods movement.