THE ESSENCE OF LOGISTICS COSTS OF THE ENTERPRISE AND THEIR CLASSIFICATION

Abstract

Improving the management of cash, material and information flows creates the potential for effective enterprise management as a result of the application of modern methods and approaches. An important place in this improvement is occupied by the development of logistics activities. The theoretical foundations of the essence of the concept of “logistics costs” have been considered. It is proposed to define the term as a monetary expression of the set of spent material, labor, financial, and informational resources of the enterprise, which are related to the provision of business processes and operations for the movement of material flows within the logistics system. The need to use the term "logistics costs" in accounting is substantiated, which is proposed to be understood as the cost of all used resources (material, labor and financial) in the implementation of logistics operations. The classifications of logistics cost in general, given in educational and scientific literature, are analyzed, and ways of their improvement are proposed. It is noted that any cost optimization cannot be performed without taking into account the factors that affect these costs. The factors affecting the composition of logistics costs and the structural-analytical typology of factors are determined. The main directions for effective analysis of logistics costs are proposed. The functions of a logistics specialist dealing with expenses are defined. It is proposed to divide the total inventory costs into four separate components. The task of accounting for logistics costs is defined. It was concluded that the correct definition and assessment of logistics costs, timely and rational management within the logistics system are possible under the condition of constant accounting of these costs and their correct reporting.