Methods of accounting for logistics costs

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Methods of accounting for logistics costs
Methods of accounting for logistics costs
Anonim

Logistics costs are the material costs necessary to cover the costs of transporting goods with goods or inventory. They also include other costs associated with man-hours. The latter include the salary of personnel who manage the logistics system and directly deliver goods from one point to another. To take into account which logistics costs can be eliminated and which can be reduced, special formulas were invented to calculate all the costs of the enterprise. This procedure is called accounting. It is reflected in the balance of a separate account in the accounting department of the company.

Conveyor distribution of goods before loading

What are the costs

Expenses associated with logistics activities are classified according to several criteria:

  1. Destination aspects - this includes the costs associated with the procurement processes, production stages, stages of distribution of raw materials and goods.
  2. Location of costs - this is where the "point" is formed, where the future contribution to the development of logistics activities will be concentrated. These include departments of management, supply, sales and transport. This is the most important part of the cost, as it is the essence of the logistics of any enterprise.
  3. Component processes - movement and storage, warehousing and checking of goods. This includes the cost of covering information techniques.
  4. Logistics costs are also divided into tangible and intangible. The first include the cost of depreciation, fuel, resources. The second type includes the process of using third-party capital, payments in the form of taxes, etc.
  5. Economic content includes only those costs that are necessary to cover production damage and lost profits.

The main material logistics costs are formed at the expense of the company's structural divisions. In the main connection are the costs of the implementation of processes for the transportation and sale (marketing) of goods.

Classification of logistics costs - the form of their formation

The main cost system is focused on the formation of current costs. Logistical costs in the macroeconomic environment form a centralized system for marketing and importing products. This applies not only to enterprises, but also to countries. Exports and imports often involve such types of logistics costs as covering excess rates of unscheduled repairs. They are classified as variable and fixed costs at the same time.

If a company sends goods to another country, then the main problems are the ways of preserving not the products, but the vehicle. The roadway is not always of high quality, and car maintenance can be done anywhere in the world. Do not forget about the roads in the winter, which can often provoke problems. Unforeseen situations almost always occur in the process of a vehicle moving from point A to point B, so it is reasonable to calculate force majeure circumstances in advance within the framework of "unpredictability".

Outsourcing in this case is a good solution to the problem. If it is possible to save financial resources to cover the damage at other stages of production activities, then the logistics costs are reduced in terms of the form of formation and the prerequisites for the appearance. At the microeconomic level, all costs are considered rational when it comes to small wholesale or distribution. Here the financial scheme of spending is simple:

Design Introduction Sales organization
To begin with, equity is used to cover the costs of purchasing and storing goods. Supporting documentation must always be up to date, so its quality meets international standards. You can check the adaptation according to GOSTs, which prescribe the correct support with papers. The first step is to load the goods into the car. Further, documentary support is being carried out - weight, dimensions, departure.
Thenthere is an adaptation and sorting of commodity values. Sometimes you need to re-purchase the missing materials. Set the shelf life of products before loading. If it exceeds the established time frame, the buyer is obliged to notify the seller about this, since the costs will be paid "from the pocket" of the company from which the products are being transported. Don't forget authorized tax payments. If the management of logistics costs is not fully implemented, then unforeseen circumstances will arise, such as underweight cargo, machine malfunction, etc.
Next, all documents for the import or export of goods are processed. If a special refrigerating chamber with the possibility of mobile installation is required, the exporting company will arrange scheduled transportation in advance, according to the agreement concluded with the receiving party. At the time of transportation, damages at customs are taken into account. The cargo may be missed with a delay, which violates the delivery time. In this case, all organizational issues are taken over by the host. If the cargo is damaged, damage is fixed due to other reasons (improper storage, loading / shipment), then the costs are borne by the sender.

This is how the classification of logistics costs is formed, taking into account external factors on both sides of the mutual agreement on the supply and acceptance of goods.

How to manage expenses

Logistic cost reduction system

Management is more often understood as the meaning of cost reductionfor the production of specific products. The better this indicator, the higher the competitiveness of the company. In other words, a company that spends money on expenses cannot compete with another company that occupies a leading position due to the fact that its efficiency indicator is higher. This means that the saved funds are put into circulation:

  • New markets are being created instead of developing the previous ones.
  • Production technology is being improved instead of the conservative method of old blanks.
  • The place on the market is improving and consolidating - it is difficult to shift the leader, especially if the equipment is not capable of quantitative competition, and the product is of high quality.

Logistics cost management in today's economy is a means of increasing leadership qualities and positions in relation to other business participants. For this, a concept, estimate, business plan is created, which imply:

  • Purchasing new equipment - the better it is, the higher the productivity, which means that the efficiency of work per hour (a unit of technical work) will be better. Costs for vehicle management approaches are declining, heading in a different direction.
  • Management accounting - this includes not only human factors, but also the training of personnel for such work. If people can complete tasks at the same speed, then with new equipment, cost accounting will require less time and man-hours. This means that the employee will have to do more for the same cost of labor, which will bring more benefits in a short period.time.
  • International market - to enter it, the company should adapt to work in accordance with European standards. These include quality indicators, innovation and attracted foreign capital.

If we talk about man-hours as a component of a non-machine mind, then we can give such an example. The print publishing house decided to expand its customer base, but this required hiring two new employees. One of them has a media background but is a slow typist. The second young employee has a high typing speed, but does not know the specifics. Thus, two materials need to be created:

  1. The first worker is given only 30 out of a hundred sheets.
  2. Second - all the rest of the hundred, but they are with a simpler theme.
  3. As a result, it turns out that all the work will be done quickly and efficiently.

This is the point of reducing and managing the costs of any company when several things are being done at the same time. The same thing happens with the introduction of new equipment - keeping records is much easier when there is good equipment, programs and convenient schemes for calculating. Unlike the traditional and familiar method of accounting, logistics already allows the implementation of operational accounting. This will make it easier to manage and monitor processes. Thus, an indicator of dependence is formed - how profitable it is to spend finances and investments on personnel who perform the effective work of the order.

By summing up expenses during the day, week, month or year, you can see the potential increase in profit andcompany's net income. The higher it is, the better the work of employees, the higher the efficiency of labor. In economic practice, it is shown that two-thirds of the costs cover procurement transportation costs. The rest goes to repair damage or supplies if they are lost.

Logistics costs

Ways to analyze company costs

Any cost must be included in the price of the item. This is the amount ultimately paid by the consumer, not the difference between costs and revenues paid by the legal entity. There is a dependence on the personal qualities of a person, but it is little manifested in the transport system. More attention is paid to such a factor as the analysis of logistics costs. To carry out the analysis, it is necessary to know all the indicators of expenses that affect the total final amount of consumer demand. Too high prices, for example, in the production of environmental bags, dishwashing detergents, will be logical if the quality standard is really taken into account at the enterprise.

It is clear that here we are talking only about natural products and elements of the goods - they are more expensive, since it is easier to create an artificial product. The process does not depend on time, cultivation, type of prey. Natural remedies always require a careful approach to the collection and processing of raw materials. Further, only using a special technology purchased from the owner, using specialized equipment provided by tender or purchased on credit, the company begins to develop the foundations and preparations for future goods. At the initial stage immediatelythe following conditions are provided in advance:

  • Properties of goods during storage.
  • Possibility to combine with other components.
  • Healing or beneficial properties.
  • Optimal value for money.

Methods for analyzing logistics costs are adjusted in direct proportion to the scope of the company. If it operates in the food area, then the requirements are established in accordance with the current legislation on nutrition and raw materials. If the work is related to the industrial production of raw materials, blanks for construction and further use of products in another manufacturing process, then the conditions for storage and transportation are completely different. Methods of analysis of logistics costs help to compare the cost of costs and the final potential cost of goods for the customer directly. The final amounts for each analysis may differ from the prices of competitors, so it is important to calculate these criteria in advance.

Optimization of cost elements

Any cost optimization is associated with the choice of a profitable offer and working conditions for the company. As a rule, all large commercial and manufacturing enterprises try to produce large batches of products, because in this way the costs of raw materials and other expenses pay off, bring profit and high net income. As soon as supplies are reduced, companies are forced to look for new markets - the lack of points of sale and subsequent sale leads the company to stagnation. In this regard, it is necessary to look for private buyers, bypassing the tax system. manymanagers are interested in how to optimize the elements of logistics costs so that each of these items costs the minimum value.

Warehousing as a logistics component

To do this, you should turn to mathematics and number theory - comparison and analysis of potential risk will allow you to get a little closer to the real amount of costs. You need to compare existing methods in business and those possible measures that could reduce costs. It is worth giving preference to the categories of fixed and variable costs. Optimization of logistics costs begins with a series of new contracts and agreements, which specify new conditions for:

  • Delivery of goods on shortened terms without overpayment.
  • Storage of goods without payment of technical costs in case of damage.
  • Conducting auctions - this is how funds are saved on the tender for the direct delivery of goods in a small batch.
  • Using own or borrowed transport.

The most important thing is delivery and proper storage - the goods have not disappeared or deteriorated, which means that the integrity of the amount is preserved. The cargo is delivered to the buyer and the consumer, the money is saved in full. Also, the optimization of logistics costs is not complete without calculations based on preliminary data, which may reflect the estimated cost of costs. Of course, any new equipment must be tested and paid off in time.

For example, a dental clinic decided to purchase equipment that would take X-rays without the need to purchase vests forradiation protection. The company saves on them, since their shelf life is only 1-1.5 years. New equipment will be more expensive, respectively, the price of services will increase. The buyer's benefit is determined, but the seller's income will be higher if several deliveries are made simultaneously along the route of sequential movement. The path is sustained alone, and several deliveries are made. The same thing happens in a private courier company - goods are loaded and delivered, like passengers in a taxi, along a profitably adjusted route.

Calculation of costly activities

Logistics in the USA and development through online stores

Indicators of costs for each type of investment must be taken into account when forming the total cost of costs. They will make up the total profit by receiving money for the goods. Logistics costs are calculated according to the following criteria:

1.Size of delivery batch. The sensitivity of costs in relation to the deviation of the weight and dimensions of the product is determined. If transportation is carried out by wagons or trucks, the measure of calculation is taken in tons.

2.Increasing the batch when deviating from the norms of delivery due to costs.

Let's look at this with simple calculations:

1. Let's set the deviation from the optimal delivery batch to 30% (plus/minus), and let the optimal delivery size (q0) be equal to 19.11 tons. Then the actual amount of delivery will be equal to:

q1=0.7 q0=13.4 t (in case of downward deviations).

q2=1.3 q0=24.8 t (when deviating upwards).

The increase in the value of logical costs can be calculated using the following formulas:

For the resulting q1 - (Szp(q1) - Szp(q0)) / Szp(q0)=6, 4%.

For calculated q2 - (Szp(q2) - Szp(q0)) / Szp(q0)=3, 4%.

CCF is the amount of all costs per consignment of goods (for q0, q1 and q2).

Order size for a fixed period between orders is made according to the formula:

q order=S – q current + T order D day

In it:

q current - current stock status at the time of order.

S is the top level of inventory.

T order - lead time.

D days - average daily demand or consumption of goods.

If we are talking about passenger transportation, then all transport and logistics costs are borne by the driver.

Airline costs are calculated in the same way - the pricing principle is predetermined by the costing method.

Cost reduction and redistribution

Reducing the cost of cargo delivery

Automated systems, hardware technologies and Internet communications help reduce company costs at the present time. Instead of human labor, machine intelligence is used, so the number of service personnel is reduced. As a result, labor costs fully cover the purchase and consumption of the system, its operation and maintenance. Reducing logistics costs is possible only by mutual agreement with suppliers and the party receiving the goods. Within the enterprise, it is also possible to introduce specialized accounting systems, which will reduce the staff, thenthere is a reduction in the number of staff units and their salaries.

  1. It is worth considering in advance the possibility of reducing wholesale and retail costs. If the importer raises the price, then demand will fall, there will be no sales. Cooperation in the external economy can lead to higher prices by adapting the production of goods for export to another country. In this regard, there are prerequisites for creating a trade bridge, for example, between Russia and China.
  2. Training staff and putting theory into practice. This is facilitated by business seminars, which are neglected by some directors. Instead of a small business, a person will be able to open several points in other countries for sales. This is beneficial for him, since the host will be his representative, and not a company with other interests.
  3. Redistribution of costs to cheap resources. These methods have long been used in production, since natural ingredients in food products and things are a luxury that not everyone can afford.
  4. Establishing quality links with suppliers, importers and other links in the chain in the commercial and industrial segment. If the driver is always in touch, like the buyer, things go faster than someone who does not leave the office, literally and figuratively.
  5. Efficiency of motivation of the labor force - instead of material incentives, it is necessary to influence the psychological methods of staff motivation. For example, a bonus can be replaced with vouchers, free meals, a thank you note.
  6. It is possible to offset costs in one segment forexpense of cost reduction in another. Then the entire chain "raw materials - finished goods" will be optimized for the business plan with adjustments.

The cardinal option would be to exclude all activities of the enterprise and positions that the business does not need. If you need to fire the person who is responsible for communication with the coordinator, then part of the salary costs can be compensated for the communication and monitoring department by adding responsibilities and increasing the rate. At the same time, costs are partially reduced, as are unplanned expenses and other activities to maintain and reflect the position in the staffing table at the company.

Improving the marketing and purchasing system

Product sales is the main indicator of the progress of any business. The lower the costs of the logistics system, the more profitable it is for the company to carry out its activities within the framework of modernization and improvement. Purchasing and marketing are two components for establishing trade turnover between firms, economic agents, enterprise services and countries. At different classroom levels, their own nuances appear that do not allow creating an inextricable chain without interrupting business. Just as new products must constantly leave the lines on the assembly line, so the goods must be regularly sent to the buyer. High sales determine good purchasing power and quality of goods. It is not very easy to improve the two systems, but it is enough to consider the issue along a horizontal linear hierarchy. Then the opening of new outlets will improve the position of the company, and demand will definitely increase.

However, you should takeinto account and such nuances as the indicative principles and traditions of the people where the goods will be delivered.

Basic elements of logistics

Innovation in the transport logistics system

Now not a single company can do without computer technology, which means that innovations for these enterprises are not new. Recently, the world economy is less and less establishing "free trade zones", which has a negative impact on companies. Many transport firms have "switched" to the domestic market due to high taxes and fee conditions on each transport link. The logistics costs of the company began to be renamed over the past few years as "Lean-logistics" (lean logistics). The reason for this was the modernization of airlines. It affected almost all corporations.

Now it's optimization that's the main criterion, according to an economic and social survey conducted by logistics new startup GroozGo. In the opinion of the majority, and they are 67% of the respondents, a "thrifty economy" is simply necessary for the current pace of trade. If necessary, they will build roads, bridges, air corridors for convenient and fast customer service. The logistics costs of an enterprise should be reduced by combining several companies, for example, flights into one chart. This will help save on tax payments, fuel contributions and other logistics costs.

Innovation will also be addressed to customers - waiting times will be reduced, the base rate for DHL delivery will increase. Are being introduceda system of unified monitoring by satellites, which gives out communication through the channels of the Internet network.

Saving time: how to reduce logistics costs and costs?

The question concerns not only the field of economic relations, but also the sphere of small internal capital turnover. General logistics costs can only be reduced by opening a point (store) where consumers would come to buy goods themselves. Then the quality and price, availability and offer should be at the highest level. But it is unlikely that someone will fly to another country to buy a thing that can be purchased via Internet delivery for almost the same money. Therefore, if you save, then only on the time of the client and the method of providing the goods.

The logistics costs of an enterprise can be recovered by removing part of the chain in production. Large US companies use online stores, software to communicate with suppliers, customers, etc. Everything is modernized and cost-effective, providing a full "full" for the implementation of the delivery function anywhere in the world. Robotic automation of all systems will soon become the main sources of calculation of needs, plans, strategies and the entire business, and people will only adjust the activities of their creation in the form of machine installations.

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