There is a huge variety and number of indicators that do not need to be used all at once. When using indicators to evaluate performance logistics activities There is a problem of inconsistency between different indicators, which can give different results. For example, if a truck is driving faster than usual, then the number of kilometers per hour of travel increases, but the number of kilometers per liter of fuel decreases; increasing the degree of warehouse automation increases labor productivity, but reduces capital productivity; An increase in the number of employees leads to an increase in effective power, but may reduce the capacity utilization factor, etc.

To solve this problem, we must remember that measuring performance indicators is not the final task. Measurements only provide important information for the manager, on the basis of which he must draw a conclusion about how well the supply chain is meeting its objectives. Thus, it is necessary to select indicators based on the goals and objectives that the organization has set for itself. If, for example, the task was set to maximize the speed of MP promotion through the LC in a short time, then managers should measure the speed of the MP and not worry too much about productivity; if you have set a task - to minimize costs, then you need to use various indicators costs and worry less about workload. Sometimes managers ignore this approach, using measures that are easier to obtain or more convenient to use, those that have been used before, or those that present the manager's performance in a favorable light. This approach can lead to: hasty, low-quality customer service, if the work is assessed by the number of clients, and not by the quality of services, or, conversely, to long queues and indifference to clients, if the assessment of the work is not made dependent on the total number of clients served; to the rushing on high speed freight or passenger transport, if the work of drivers is accordingly assessed by the number of deliveries per day or is strictly dependent on the schedule.

In order to truly reflect the situation in the supply chain, the indicator must:

• be linked to supply chain objectives;
• focus on significant factors;
• be actually measurable;
• be objective;
• be related to current rather than past results;
• be comparable to other organizations and other time periods;
• be understandable to all interested parties;
• make it difficult to manipulate in order to obtain distorted data.

8.2.2. Comparison of logistics performance indicators

Logistics performance indicators help managers:

• understand how well established goals are being achieved;
• compare current logistics performance with past ones;
• compare logistics in different organizations;
• compare performance indicators of different parts of the LC;
• make decisions about investments and proposed changes;
• measure the impact of changes on the supply chain;
• identify areas requiring improvement.

The use of indicators, as a rule, makes sense only if they are compared with similar indicators of other enterprises or with the same indicators obtained over a different period of time. There are following methods comparisons:

1. comparison with absolute standards, i.e. ideal results that can generally be achieved;
2. comparison with targets uses difficult but realistic goals to achieve certain indicator values;
3. comparison with past achievements analyzes results obtained in the past;
4. comparison with competitors' standards (benchmarking) is based on the performance of industry-leading competitors. Benchmarking can be external (comparing the performance of competitors) and internal (comparing the performance of individual divisions of one organization).

In addition to analyzing logistics performance indicators, there is an informal way to identify areas where improvements are needed: a survey of employees most closely associated with logistics, a mutual exchange of ideas. In this situation, you can get valuable ideas and concrete suggestions.

8.3. Methods for estimating logistics costs and ways to optimize them

8.3.1. Features of cost accounting in logistics

End-to-end business management flows through many different departments, but traditional accounting methods calculate costs for individual functional areas, i.e. we only know how much it costs to implement a particular function (Fig. 8.2, a). This does not allow identifying costs for individual logistics processes, generating information about the most significant costs and the nature of their interaction with each other.

For example, to fulfill a customer order, it is necessary to carry out the following operations: order acceptance, order processing, credit check, paperwork, order completion, shipment, delivery, invoicing. Those. costs associated with the order fulfillment process consist of many costs arising in different areas, and integrating them into a single expense item within functional accounting is difficult. In addition, traditionally costs are combined into large aggregates, which does not allow for a detailed analysis of costs of different origins, or to take into account in detail all the consequences of adopted decisions. management decisions. As a result of decisions made in one functional area, can lead to unforeseen results in other related areas.

In contrast to the traditional approach to cost accounting, logistics provides for the introduction of operational cost accounting along the entire path of movement of goods. In logistics, the key event, the object of analysis, is the consumer order and the actions to fulfill this order. Costing should allow you to determine whether a particular order is profitable and how you can reduce the costs of its implementation. Cost accounting by process gives a clear picture of how costs associated with servicing a client are formed, what is the share of each department in them. By summing all costs horizontally, you can determine the costs associated with an individual process, order, service, product, etc. (Fig. 8.2, b).

The main attention should be paid to reducing costs that occupy the largest shares in the total logistics costs. As practice shows, the main components of logistics costs are

Any business organization, introducing logistics and forming a logistics system that meets its goals, first of all seeks to assess its actual or potential effectiveness.

During the development of logistics in industrial developed countries ah, a system of indicators has been formed that generally assess its effectiveness and efficiency, which usually include:

• general logistics costs;
• quality of logistics service;
• duration of logistics cycles;
• performance;
• return on investment in logistics infrastructure.

These indicators can be called key or comprehensive performance indicators logistics system . They form the basis of companies’ reporting forms and systems of indicators for logistics plans at different levels. There are generally accepted procedures for comparative assessment of companies (benchmarking) in the field of logistics based on analytical and expert methods, using the specified complex indicators.

Thus, key/complex performance indicators of a logistics system are the main indicators of the efficiency of resource use in a company for a formed logistics system, which collectively evaluate the effectiveness of logistics management and are the basis of logistics planning, accounting and control.

Let's consider brief description complex indicators.

General logistics costs are the total costs associated with the complex of functional logistics management and logistics administration in the logistics system.

The following main groups of costs can be distinguished as part of general logistics costs:

• costs of performing logistics operations/functions (operational, operational logistics costs);
• damages from logistics risks;
• logistics administration costs.

Most reporting forms on the implementation of the logistics plan contain indicators of logistics costs, grouped by functional areas of logistics, for example, costs in material management, costs of physical distribution operations, etc., and within these areas by logistics functions. It is generally accepted in Western business to allocate and account for the costs of transportation, warehousing, cargo handling, inventory management, order management, information and computer support, etc.

Often, to solve problems of optimizing the structure or management in the logistics system, the loss of profit from freezing (immobilization) of products in inventory, as well as damage from logistics risks or low quality of logistics service are taken into account as part of the total logistics costs. This damage is usually assessed as a possible decrease in sales volume, reduction in market share, loss of profit, etc.

Analysis of the structure of logistics costs in various industries industry of economically developed countries shows that the largest share in them is occupied by the costs of:

• inventory management (20-40%);
• transportation costs (15-35%);
• expenses for administrative and management functions (9-14%).

Over the past decade, there has been a noticeable increase in the logistics costs of many Western companies for such logistics functions as transportation, order processing, information and computer support, as well as logistics administration.

Famous American consultant in logistics, Herbert W. Davis has spent several years tracking logistics costs in the U.S. industry for warehousing, transportation, order management/customer service, distribution management, and inventory management as an integral part of the final product price and customer service. In 2007, for example, the structure logistics costs, expressed in shares (%) of sales, was as follows: transportation finished products- 4.08%; warehousing - 2.40; customer service/order management - 0.55; distribution management - 0.36; cost of holding inventory (at 18% discount rate) - 1.81% - total quantity 9.02%. Cost structure (in dollars per hundred pounds of product weight): transportation of finished products - 13.24; warehousing - 10.79; customer service/order management - 4.07; distribution management - 2.53; and the cost of holding inventory at an 18% discount rate is 18.13. The total amount was 47.48.

Analysis of logistics costs by Western companies is usually carried out as a percentage of standard, volume or resource indicators, for example:

• logistics costs in relation to sales volume;
• individual components of logistics costs in relation to total costs;
• a firm's logistics costs relative to industry standards or averages;
• logistics costs in relation to relevant items of the company’s budget;
• logistics budget resources for current moment regarding projected costs.

The listed indicators are often included in reporting forms on logistics performance (productivity), focusing on the efficiency of use financial resources companies.

Using general logistics costs as key indicator When forming a logistics strategy in domestic business, it encounters a number of difficulties caused by the following main reasons:

• the inability of the current system accounting and statistical reporting of enterprises to highlight many components of logistics costs;
• the presence in domestic business of “double” accounting, “black cash”, closed financial information for partners in the logistics system and even between structural divisions within the company, etc.;
• lack of methods for calculating damage from logistics risks, etc. The concept of quality of logistics service is based on the standardized terms “service” and “service”.

Essentially, the vast majority of logistics operations/functions are services, so a logistics service can be defined as process of providing logistics services(as a result of performing relevant operations or functions) to internal or external consumers.

Intermediaries operating in the logistics system are mainly service enterprises in which services are inextricably linked with the product, distributed, promoted and sold in various parts of the logistics network. These links include various transport companies, forwarders, wholesalers and retailers, warehouses, terminals, customs brokers, insurance companies etc. At the same time, the cost of logistics services can significantly exceed the costs of production directly.

Despite the importance of logistics services for the implementation of corporate strategies, it is still none effective ways assessing its quality, which is explained by a number of features of the characteristics of the service in comparison with the characteristics of the products. These features are:

1. Intangibility of service. It is difficult for service providers to explain and specify types of services, and it is also difficult for buyers to evaluate them.
2. The buyer is often directly involved in the production of services.
3. Services are consumed at the moment they are produced, i.e. services are not stored or transported.
4. The buyer never becomes the owner by purchasing services.
5. A service is an activity and therefore cannot be tested before the customer buys it.

These characteristics and features of services play an important role in the logistics process. It is very important to take into account the fact that the quality of service in logistics is manifested at the moment when service provider and buyer meet. Measuring service quality in the analysis and design of a logistics system should be based on the criteria used by buyers of logistics services for these purposes. When a buyer evaluates the quality of a logistics service, he compares some actual values ​​of quality “measurement parameters” with his expected values ​​of these parameters, and if these expectations coincide, then the quality is considered satisfactory.

In relation to logistics services, in our opinion, it is more appropriate to define quality as “the degree of discrepancy between customer expectations and their perception of such criteria as reality, reliability, responsiveness, competence, politeness, trust, safety, communication skills, understanding of the customer. Accordingly, those companies in which the client feels the most complete presence of these characteristics are perceived by him as companies with the highest quality.”

The most important components (parameters) of measurement quality of service:

• tangibility - the physical environment in which service, amenities, office equipment, equipment, type of personnel, etc. are presented;
• reliability - just-in-time execution, i.e., for example, in physical distribution delivery the desired product at the right time in the right place. Reliability of information and financial procedures accompanying physical distribution;
• responsibility- desire to help the buyer, guarantees of service;
• completeness - availability of the required skills, competence, knowledge;
• accessibility - ease of establishing contacts with service providers, convenient time for the provision of logistics services for the buyer;
• safety - absence of danger, risk, mistrust (for example, safety of cargo during transportation);
• politeness - behavior of the service provider, correctness of staff;
• communication skills- ability to speak a language understandable to the buyer;
• mutual understanding with the buyer- sincere interest in the buyer, the ability to understand his needs (requirements).

The specification of quality parameters of logistics services and the choice of methods (methods) for their assessment and control are perhaps the most difficult issues in logistics administration.

The most important comprehensive indicator of the efficiency of the logistics system is duration of the full logistics cycle- time of execution of the consumer’s (buyer’s) order. The use of this indicator (or its individual components) is determined by the requirements of corporate strategy if time is chosen as the main factor in increasing the competitiveness of the company.

Complex indicator - productivity (effectiveness) of the logistics system- determined by the volume of logistics work (services) performed by technical means, technological equipment or personnel involved in the logistics system, per unit of time, or by the specific consumption of resources in the logistics system.

Most foreign companies with logistics services prepare special reports on logistics performance/productivity, which reflect a fairly large number of indicators, for example:

• number of processed orders per unit of time;
• freight shipments per unit of warehouse capacity and cargo capacity vehicles;
• an “input-output” relationship to reflect the dynamics of product output and document flow;
• ratio of operating logistics costs per unit invested capital;
• the ratio of logistics costs per unit of production;
• logistics costs in distribution per unit of sales volume, etc.

As can be seen from the above list, if productivity is measured by the volume of work of personnel or equipment per unit of time (or per specific parameters technological equipment, vehicles, or per unit area, volume, etc.), then effectiveness is characterized mainly by specific expenditures of financial resources in the logistics system.

As indicators efficiency of vehicle use may, for example, be the coefficient of utilization of the carrying capacity (carrying capacity) of a vehicle, the volume of transportation or the turnover of rolling stock of transport per hour (shift, day), the cargo turnover per 1 ton of the vehicle's carrying capacity, etc. To assess the efficiency of using warehouse handling equipment, an indicator of the volume of cargo handling per unit of time can be used.

Performance indicators can be applied to infrastructure logistics units of the logistics system as a whole. For example, a general indicator of warehouse productivity can be warehouse turnover per day, etc.

IN foreign practice In most cases, logistics management does not separate productivity and productivity (effectiveness) indicators. The “logistics performance” indicator is more consistent in meaning with the “resource productivity” indicator accepted in our economy; it characterizes the specific consumption of financial, material, energy, labor resources in relation to volume or other planned indicators.

Complex indicator - return on investment in logistics infrastructure- characterizes the effectiveness of investments in logistics system infrastructure units, which currently include:

• warehousing (warehouses different types and destinations, cargo terminals and terminal complexes);
• transport units of various types of transport;
• transport communications (road and railways, railway access roads, etc.);
• repair and support units servicing the transport and warehousing industry;
• telecommunication system;
• information and computer system (complex technical means and office equipment).

The return on investment in the listed logistics infrastructure facilities is determined in accordance with the current regulatory and methodological documents for assessing the effectiveness of capital investments.

Analysis of logistics costs and control over them

When analyzing overall logistics costs, it is customary to pay special attention to inventory management and transportation. General expenses inventory holding costs per year typically amount to approximately 25% of their value. Of course, they need to be minimized.

It should be distinguished minimizing costs from minimizing inventories. Total inventory costs are divided into four separate components:

1. Unit costs, or the firm's cost of acquiring this unit.
2. Order cost, or the cost of placing a reorder unit. May include costs for order preparation, placement, acceptance, unloading, inspection, testing, and equipment use. In practice, the best estimate of costs is obtained by dividing the purchasing department's total annual costs by the number of orders it ships.
3. Storage costs, or the cost of holding a unit in inventory for a specified period of time, is 19-35% of annual costs.
4. Costs associated with the occurrence of shortages. Appear when a product is needed but cannot be supplied from stock. The impact of shortages is broader than lost profits, as it includes loss of image, diminished reputation, and potential losses from reduced future sales. These types of costs may also include payments for actions aimed at reducing shortages: forwarding, sending an urgent order, paying for the delivery of special types of products, using the services of more expensive suppliers. Most firms believe that shortages are always costly and therefore try to avoid them. In other words, they are willing to pay relatively little to carry inventory in order to avoid the relatively high costs associated with stockouts.

Inventory holding costs, unlike other elements of logistics costs such as transportation or warehousing costs that are typically included in a business's income statement, are not as obvious. At the same time, the reserves themselves are presented in the assets section of the balance sheet. The main element of inventory holding costs is capital invested in them. For example, having $105,000 in inventory means that this money cannot be invested in other assets. In other words, this amount must either be borrowed to finance working capital or deducted from retained earnings. In the first case, the company will have to pay interest on the loan. In the second, she will not be able to invest them as part of retained earnings in other investment projects.

When determining relative size the company's costs for maintaining inventory are inevitable arbitrary decisions. Some firms set this figure at 12%, justifying their decision on the basis that the corresponding cost of capital is theirs. internal costs. Others set this figure at 40%, while stating that capital charge, invested in inventories should be the same as for capital invested in other projects. The consequences of each of these decisions may be different.

Relatively low inventory holding costs reduce the importance of inventories and make them relatively more important. transport costs. As a result, a strategy based on total logistics costs will aim to minimize transport costs by increasing the number of distribution centers to keep goods closer to markets. Appearance additional warehouses increases the need for inventories, because each warehouse needs safety stocks. Thus, a low share of inventory holding costs results in a strategy in which expensive means of transportation give way to relatively cheaper means of storing inventory. And vice versa: a relatively high share of inventory holding costs turns the logistics strategy in the opposite direction, i.e., it leads to the centralization of inventories in a few warehouses and a corresponding increase in the distance of cargo transportation with an increase in transport costs.

In order to optimize the level of logistics costs trading company, it is necessary to carry out detailed analysis on the allocation of logistics costs. This analysis is necessary due to the following:

• often costs for performing logistics functions are accounted for separately, in the budgets of different departments, which leads to a reduction in the actual volume of logistics costs in the eyes of the company’s management;
• in a situation where the company operates in several market segments, logistics costs are often allocated to the largest segment, which distorts the real picture of the profitability of various market segments.

All company costs must be distributed across several (no more than ten) main areas of activity, some of which are conventionally considered as profit centers, and the rest as cost centers. After identifying these areas, it seems necessary to solve the following problems:

• Determine the share of logistics costs attributable to regional sales and sales outside the region. This process is necessary to determine the profitability of each geographical markets that the company serves.
• Determine the share of logistics costs attributable to each sales channel(dealer, active and sales through retail network). After this operation, it will be possible to compare the profitability of product sales through each channel and select the most and least priority sales channels.
• Determine the share of logistics costs attributable to each product group. This will make it possible to find out the true profitability of each product group and determine the most highly profitable segments of the product range.

When designing a logistics system, it is important to establish a balance between the basic level of service that the company intends to offer consumers and the transaction costs necessary to meet established target standards.

To evaluate the performance of logistics, it is proposed to use the following groups of indicators:

1. First group: indicators characterizing the intensity of warehouse work:

1.1. Indicators characterizing the labor intensity of work:

• General warehouse turnover = number of all items received and sent / analyzed time period (day, month, year).
• Warehouse turnover upon arrival = number of arrived items / analyzed time period (day, month, year).
• Warehouse turnover by shipment = number of items shipped / analyzed time period (day, month, year).
• Specific warehouse turnover = total warehouse turnover / warehouse area.
• Warehouse loading unevenness coefficient = turnover of the busiest month / average monthly turnover of the warehouse.
• Storage indicator = number of items in the warehouse x number of days of storage.
• The number of processed applications (for shipment and acceptance) per unit of time.

1.2. Indicators characterizing the intensity of the passage of goods through the warehouse.

1.3. Warehouse turnover ratio = total warehouse turnover / number of items stored in the warehouse.

2. Second group: indicators characterizing the efficiency of use of warehouse space:

2.1. Warehouse capacity = quantity of goods per cubic meter. m, which can simultaneously accommodate a warehouse.

2.2. Usable warehouse area = warehouse capacity / product stacking height.

2.3. Warehouse capacity utilization rate = quantity of goods per cubic meter. m in the analyzed period / warehouse capacity.

2.4. Warehouse load capacity = number of product items / useful warehouse area.

3. Third group: indicators characterizing the level safety of goods and financial indicators warehouse operations:

3.1. The number of cases of unsafe and damaged goods due to the fault of warehouse workers.

3.2. Warehouse costs = the amount of costs for organizing the storage of goods.

3.3. The cost of storing goods = warehouse costs / storage indicator.

3.4. Labor productivity of warehouse workers = warehouse turnover in the analyzed period / number of warehouse workers.

3.5. Output per warehouse worker = cost of goods processed by him per unit of time.

3.6. Inventory turnover ratio by cost = cost of goods shipped in the analyzed period / average cost of inventory in the same period.

3.7. Unliquidity ratio = stock of illiquid goods by value / total stock by value x 100%.

4. Fourth group: quality of warehouse service and Customer Satisfaction:

4.1. Ensuring that shipment requests are completed exactly by the specified deadline.

4.2. Completeness of satisfaction of orders for shipment = completed number of orders / total number of orders.

4.3. Errors in fulfilling shipment requests.

4.4. Consumer complaints.

4.5. Consumer assessment of the degree of satisfaction with the service.

Control over logistics costs

Controlling costs through pre-established standards and flexible budgets is the most perfect type control systems of all currently available. A standard can be defined as a standard against which indicators are measured; i.e., standard costs are the costs that a company incurs if it operates efficiently.

Costs for various types logistics activities can be communicated to the heads of functional departments, product groups, and also compared with standard costs and included in weekly or monthly activity reports.

Most logistics budgets are static in nature, meaning they act as a plan developed based on the budgeted production level. If actual activities are carried out at budget levels, managers can make realistic cost comparisons and control effectively. However, in reality this rarely happens. Seasonal or other factors almost always inevitably lead to different levels of activity, the effectiveness of which can only be determined if the accounting system can compare actual costs with what they should be.

For example, a company's warehouse division may have an expected or budgeted activity level of 10,000 units of inventory for the week, although the actual level may be only 7,500. By comparing the budget for 10,000 units with the actual costs incurred in handling 7,500 units, managers may arrive at erroneously concluded that operations were running efficiently because components such as after-hours, temporary workers, packaging, mailing, and order processing required less cost than budgeted. Conversely, a flexible budget indicates that costs should be consistent with the 7,500 unit level and that actual costs should be shown in monetary terms. The key to successfully implementing a flexible budget policy is to analyze the types of cost dynamics. However, in most companies such analysis is rarely carried out in relation to logistics functions. However, using tools such as scatter plots and regression analysis to determine the fixed and variable components of costs, to determine the variable component per unit of activity and total fixed costs historical cost data is applied.

1. Types of logistics performance indicators

1. Using logistics performance indicators

1. Conclusion

1. Bibliography

1. Introduction

To maintain high competitiveness, the LC must constantly develop and improve. To do this, you need to have a way to determine the following points:

1. how well the LC is currently working;
2. in what direction the LC should be improved;
3. How successful is the process of transformation of the LC in the chosen direction?

Answers to all these questions can be obtained by analyzing the indicators of logistics activities, because they reflect in a concise form the state of logistics functioning. Indicators can be direct or indirect, absolute or relative. Indirect indicators are often related to finance, such as profitability or payback period. On the one hand, financial indicators are easily determined, look convincing, allow for comparison of the results obtained, and provide big picture current state PMs are popular. But at the same time, they have a number of significant drawbacks: they reflect past results, are slow to respond to changes, depend on a number of accounting techniques, do not take into account important aspects of logistics, and do not show specific problems and ways to eliminate them. Direct indicators are more suitable for analyzing the causes of the current situation and finding management solutions. These include: the weight of delivered goods, the speed of inventory turnover, the distance of cargo transportation, the number of unfulfilled orders, the number of violations of delivery conditions, etc.

1. Main part

1. Types of logistics performance indicators.

Absolute indicators include single (for example, sales volume or availability) and total (balance sheet indicators, income and expense figures) indicators. Relative indicators are divided into specific (ratios of parameter values ​​to the total number of any objects), interrelated (ratios of different quantities with each other), indices (ratios of homogeneous quantities with each other, the denominator is the base quantity).

To the most general indicators supply chain activities include indicators characterizing LC capacity and productivity.

LC power and power utilization factor

The power of the LC is not a given constant value, as it might seem at first glance, but actually shows the efficiency of organizing the use of resources. The fact is that power, firstly, depends on the way resources are used, and secondly, it changes over time. For example, the professionalism or unprofessionalism of managers can respectively increase or decrease the throughput of an enterprise with the same available resources. In addition, during the workday, employee productivity decreases, which leads to a decrease in power. In this regard, as mentioned earlier, design, effective and actual power are distinguished.

Besides absolute value capacity, to analyze the efficiency of logistics activities, the capacity utilization factor is used, showing the share of the design capacity actually used. For example, if a fleet of vehicles is designed to deliver 100 tons of materials per week, but actually only delivers 60 tons, then its capacity utilization rate is 60%.

Performance

This indicator is one of the most widely used. There are several types of performance:

• overall performance - the ratio of the total throughput to the total number of resources used. Disadvantages: the use of monetary units of measurement to compare the numerator and denominator, which leads to dependence on accounting techniques; difficulties in accurately determining values ​​for all components used, especially intangible ones, such as employee qualifications, condition environment, company reputation, etc.; impossibility of highlighting the most important factors;
• partial productivity - the ratio of the total throughput to the number of units of a specific resource used, namely
• equipment performance: number of van trips; the weight of the cargo transported by the forklift; the distance the plane flew;
• labor productivity: number of product deliveries per employee; number of tons transported per shift; number of orders shipped per hour of work;
• productivity of capital: the number of products stored for each monetary unit of investment; number of deliveries per unit of capital; throughput for every ruble invested in equipment;
• energy productivity: number of deliveries per liter of fuel; volume of stored products per kilowatt-hour of electricity; value added for each monetary unit spent on a unit of energy.

Logistics costs

Logistics costs (costs) are the sum of all costs associated with the implementation of logistics: placing orders for the supply of products, purchasing, warehousing of incoming products, intra-production transportation, intermediate storage, GP storage, shipment, external transportation, as well as costs for personnel, equipment, premises , warehouse stocks, for the transfer of data on orders, stocks, deliveries. (The classification of logistics costs is shown in Fig.)

Direct costs can be directly attributed to a product, service, order, or other specific medium. Indirect costs can be directly attributed to the carrier only by performing auxiliary calculations.

Controllable costs are costs that can be controlled at the level of the responsibility center (division). Unregulated costs are costs that cannot be influenced by the center of responsibility, since these costs are regulated at the level of the company as a whole or in an external link (at another enterprise) of the LC.

Productive costs are the costs of work aimed at creating added value that the consumer wants to have and for which he is willing to pay. The costs of maintaining logistics activities do not in themselves create value, but they are necessary, for example, the costs of transportation, placing orders, checking the work of employees, and maintaining product records. Control costs are the costs of activities aimed at preventing undesirable results of customer service.

Unprofitable costs are costs for work that does not produce useful results (downtime, waiting). Opportunity costs (costs of lost opportunities) characterize lost profits, loss of profit from the fact that resources were used in a certain way, which excluded the use of another possible option. Partial costs are parts of costs attributable to a specific product, order, field of activity, allocated according to certain characteristics.

Actual costs are the costs actually attributable to a given object in the period under review at actual volume completed orders. Normal costs are the average costs attributable to this object in the period under review with the actual volume of service. Planned costs are costs calculated for a certain object and a certain period with a planned maintenance program and a given technology.

Other indicators

For each functional area of ​​logistics, specific indicators are identified, for example:

• For procurement logistics– costs of ordering, cost of purchased materials, amount of discounts received, number of operations per employee, number of errors, number of permanent suppliers, supplier reliability, possibility of unscheduled deliveries, terms of payment for supplies, supplier ratings, quality of supplied products, etc.;
• For transport logistics– reliability of delivery, total time and total distance of delivery, delivery costs, customer satisfaction, frequency of service, number of losses and damages, time for loading and unloading, total weight moved, number of erroneous deliveries, size and carrying capacity of rolling stock, professionalism of drivers and etc.;
• for warehousing logistics – inventory turnover, average inventory volume, warehouse space utilization, share of orders satisfied from inventory, share of total demand satisfied from inventory, order lead time, errors in order picking; opportunity special conditions storage etc.

1. Using logistics performance indicators

There is a huge variety and number of indicators that do not need to be used all at once. When using indicators to assess the effectiveness of logistics activities, the problem arises of inconsistency between different indicators, which can give multidirectional results. For example, if a truck is driving faster than usual, then the number of kilometers per hour of travel increases, but the number of kilometers per liter of fuel decreases; increasing the degree of warehouse automation increases labor productivity, but reduces capital productivity; An increase in the number of employees leads to an increase in effective power, but may reduce the capacity utilization factor, etc.

To solve this problem, we must remember that performance measurement is not the final task. Measurements only provide important information for the manager, on the basis of which he must draw a conclusion about how well the supply chain is meeting its objectives. Thus, it is necessary to select indicators based on the goals and objectives that the organization has set for itself. If, for example, the task was set to maximize the speed of MP promotion through the LC in a short time, then managers should measure the speed of the MP and not worry too much about productivity; If you have set the task of minimizing costs, then you need to use various cost indicators and worry less about workload. Sometimes managers ignore this approach, using measures that are easier to obtain or more convenient to use, those that have been used before, or those that present the manager's performance in a favorable light. This approach can lead to: hasty, low-quality customer service, if the work is assessed by the number of clients, and not by the quality of services, or, conversely, to long queues and indifference to clients, if the assessment of the work is not made dependent on the total number of clients served; to high-speed freight or passenger transport, if the work of drivers is accordingly assessed by the number of deliveries per day or made strictly dependent on the schedule.

In order to truly reflect the situation in the supply chain, the indicator must:

• be linked to supply chain objectives;
• focus on significant factors;
• be actually measurable;
• be objective;
• be related to current rather than past results;
• be comparable to other organizations and other time periods;
• be understandable to all interested parties;
• make it difficult to manipulate in order to obtain distorted data.

Comparison of logistics performance indicators

Logistics performance indicators help managers:

• understand how well established goals are being achieved;
• compare current logistics performance with past ones;
• compare logistics in different organizations;
• compare performance indicators of different parts of the LC;
• make decisions about investments and proposed changes;
• measure the impact of changes on the supply chain;
• identify areas requiring improvement.

The use of indicators, as a rule, makes sense only if they are compared with similar indicators of other enterprises or with the same indicators obtained over a different period of time. The following comparison methods are available:

1. comparison with absolute standards, i.e. ideal results that can generally be achieved;
2. comparison with target indicators uses difficult-to-realize but realistic goals to achieve certain indicator values;
3. comparison with past achievements analyzes the results obtained in the past;
4. comparison with competitors' standards (benchmarking) is based on the performance of the best competitors in the industry. Benchmarking can be external (comparing the performance of competitors) and internal (comparing the performance of individual divisions of one organization).

Selecting performance indicators for logistics activities

There is a huge variety and number of indicators work, which do not have to be used all at once. When using indicators work to assess the effectiveness of logistics activities, the problem of inconsistency between different indicators arises work, which can give different results. For example, if a truck is driving faster than usual, then the number of kilometers per hour of travel increases, but the number of kilometers per liter of fuel decreases; increasing the degree of warehouse automation increases labor productivity, but reduces capital productivity; An increase in the number of employees leads to an increase in effective power, but may reduce the capacity utilization factor, etc.

To solve this problem, we must remember that measuring indicators work– this is not the final task. Measurements only provide important information for the manager, on the basis of which he must draw a conclusion about how well the supply chain is meeting its objectives. Thus, it is necessary to select indicators work based on the goals and objectives that the organization has set for itself. If, for example, the task was set to maximize the speed of MP promotion through the LC in a short time, then managers should measure the speed of the MP and not worry too much about productivity; If you have set a task - to minimize costs, then you need to use various indicators work, for example in the morning, and worry less about workload. Sometimes managers ignore this approach by using those indicators work, those that are easier to obtain or more convenient to use, those that have been used before, or those that present the manager's work in a favorable light. This approach can lead to: hasty, low-quality customer service, if the work is assessed by the number of clients, and not by the quality of services, or, conversely, to long queues and indifference to clients, if the assessment of the work is not made dependent on the total number of clients served; to high-speed freight or passenger transport, if the work of drivers is accordingly assessed by the number of deliveries per day or made strictly dependent on the schedule.

In order to realistically reflect the situation in the supply chain, the indicator work must:

· be linked to supply chain objectives;
· focus on significant factors;
· be realistically measurable;
· be objective;
· be related to current rather than past results;
· be comparable with other organizations and other time periods;
· be understandable to all interested parties;
· make it difficult to manipulate in order to obtain distorted data.

Comparison of logistics performance indicators

Indicators work logistics activities help managers:
· understand how well the established goals are achieved;
· compare current logistics performance with past ones;
· compare logistics in different organizations;
· compare performance indicators of various parts of the LC;
· make decisions about investments and proposed changes;
· measure the impact of changes on the supply chain;
· identify areas requiring improvement.

Using Metrics work, as a rule, makes sense only if they are compared with similar indicators of other enterprises or with the same indicators obtained over a different period of time. The following comparison methods are available:

1) comparison with absolute standards , i.e. ideal results that can generally be achieved;
2) comparison with targets uses difficult but realistic goals to achieve certain indicator values;
3) comparison with past achievements analyzes results obtained in the past;
4) comparison with competitors' standards (benchmarking) is based on the performance of industry-leading competitors. Benchmarking can be external (comparison of indicators work competitors) and internal (comparison of indicators work separate divisions of one organization).
Firstly, in the need to identify everyone costs associated with specific logistics processes (total cost principle);
secondly, in grouping expenses not around divisions of the enterprise, but around works and operations that absorb resources.

A system for assessing logistics costs is needed only by logistics managers, who take it as the basis for PR. No rules or laws require the presentation of process costs in financial statements. The differences between financial reports and reports on logistics costs are presented in table. 9.1.

Table 9.1

Comparison of logistics and financial reporting

Characteristic	Logistics costs report	Financial report
Users	Company management	Third Party Users
Goals	Optimization of MP, service flow and related flows	Administration control, provision of a tax base
Quality criteria	Compliance with processes, suitability of logistics solutions	Suitability for audit, compliance with instructions
Temporal aspect	Past, present and future	Past and present
Structure and content	Individual, tailored to each specific company, solutions, communications	Standardized by law and professional organizations
Level of detail	Larger	Smaller
Publicity	May contain information not disclosed to third parties	Contains open to third party organizations information

Requirements for the accounting systemlogisticscosts

1. It is necessary to highlight the costs that arise during the implementation of each logistics function(see Fig. 9.2, a).

2. It is necessary to keep records logistics costs of logistics processes to identify specific logistics costs associated with one process, but arising in different departments(see Fig. 9.2, b).
3. It is necessary to generate information about the most significant costs.
4. It is necessary to generate information about the nature of the interaction of the most significant costs with each other.
5. It is necessary to determine changes in costs, costs caused by abandoning this process.
6. In accordance with the principle of total costs, it is not enough to control only those costs that are generated within one enterprise; it is necessary to identify the costs of all participants in the LC and clarify the mechanism of their formation and mutual conditionality.

To maintain high competitiveness supply chain(LC) must constantly develop and improve. To do this, you need to have a way to determine the following points:

1) how well the LC currently works;

2) in what direction should the LC be improved;

3) how successful is the process of transformation of the LC in the chosen direction.

Answers to all these questions can be obtained by analyzing the indicators of logistics activities, because they reflect in a concise form the state of logistics functioning. Indicators can be direct or indirect, absolute or relative. Indirect metrics are often related to finance, such as profitability or payback period. On the one hand, financial indicators are easily determined, look convincing, allow for comparison of the results obtained, give an overall picture of the current state of the drug, and are popular. But at the same time, they have a number of significant drawbacks: they reflect past results, are slow to respond to changes, depend on a number of accounting techniques, do not take into account important aspects of logistics, and do not show specific problems and ways to eliminate them. Direct indicators are more suitable for analyzing the causes of the current situation and finding management solutions. These include: the weight of delivered goods, the speed of inventory turnover, the distance of cargo transportation, the number of unfulfilled orders, the number of violations of delivery conditions.

Absolute indicators include single(for example, sales volume or availability) and total(balance sheet indicators, income and expense figures) indicators. Relative indicators are divided into specific(the ratio of parameter values ​​to the total number of any objects), interconnected ( ratios of different quantities to each other), indices ( relationships of homogeneous quantities with each other; the denominator contains the base quantity).

The most common indicators of supply chain performance include indicators characterizing LC capacity and productivity.

LC power and power utilization factor

The power of the LC is not a given constant value, as it might seem at first glance, but actually shows the efficiency of organizing the use of resources. The fact is that power, firstly, depends on the way resources are used, and secondly, it changes over time. For example, the professionalism or unprofessionalism of managers can respectively increase or decrease the throughput of an enterprise with the same available resources. In addition, during the workday, employee productivity decreases, which leads to a decrease in power. In this regard, design, effective and actual power are distinguished.

In addition to the absolute value of power, it is used to analyze the efficiency of logistics activities. power utilization factor, showing the share of designed capacity actually used.

Performance- one of the most widely used indicators. There are several types of performance:

overall performance- the ratio of the total throughput to the total amount of resources used. Flaws: the use of monetary units of measurement to compare the numerator and denominator, which leads to dependence on accounting techniques; difficulties in accurately determining the values ​​for all components used, especially intangible ones, such as the qualifications of employees, the state of the environment, and the reputation of the company; impossibility of identifying the most important factors;

partial performance- the ratio of the total throughput to the number of units of a specific resource used, namely:

equipment performance: number of van trips; the weight of the cargo transported by the forklift; the distance the plane flew;

labor productivity: number of product deliveries per employee; number of tons transported per shift; number of orders shipped per hour of work;

productivity of capital: the number of stored products for each monetary unit of investment; number of deliveries per unit of capital; throughput for every ruble invested in equipment;

energy performance: number of deliveries per liter of fuel; volume of stored products per kilowatt-hour of electricity; value added for each monetary unit spent on a unit of energy.

Logistics costs (costs) - this is the sum of all costs associated with the implementation of logistics: placing orders for the supply of products, purchasing, warehousing of incoming products, internal transportation, intermediate storage, storage of GP, shipment, external transportation, as well as costs for personnel, equipment, premises, warehouse stocks, transfer data on orders, stocks, deliveries.

The classification of logistics costs is shown in Fig. 6.

Rice. 6.

Direct costs may be directly attributable to a product, service, order, or other specific medium.

Indirect costs can be directly attributed to the carrier only by performing auxiliary calculations.

Regulated costs - costs that can be managed at the responsibility center (division) level.

Unregulated costs - costs that cannot be influenced from the center of responsibility, since these costs are regulated at the level of the company as a whole or in an external link (at another enterprise) of the LC.

Productive costs- costs of work aimed at creating added value that the consumer wants to have and for which he is willing to pay.

Costs of maintaining logistics activities they do not create value in themselves, but they are necessary, for example, the costs of transportation, placing orders, checking the work of employees, keeping records of products.

Control costs- costs of activities aimed at preventing undesirable results of customer service.

Unprofitable expenses- costs for work that does not produce useful results (downtime, waiting).

Opportunity costs(lost opportunity costs) characterize lost profits, loss of profit from the fact that resources were used in a certain way, which excluded the use of another possible option.

Partial costs - These are parts of costs attributable to a specific product, order, field of activity, identified according to certain characteristics.

Actual costs- costs actually attributable to a given object in the period under review with the actual volume of orders being completed.

Normal costs- average costs attributable to a given facility in the period under review with the actual volume of service.

Planned costs- costs calculated for a certain object and a certain period with a planned maintenance program and a given technology.

Other indicators. For each functional area of ​​logistics, specific indicators are identified, for example:

· for purchasing logistics - costs of ordering, cost of purchased materials, amount of discounts received, number of operations per employee, number of errors, number of regular suppliers, supplier reliability, possibility of unscheduled deliveries, terms of payment for supplies, supplier ratings, quality of supplied products;

· for transport logistics - reliability of delivery, total time and total distance of delivery, delivery costs, degree of customer satisfaction, frequency of service, number of losses and damages, time for loading and unloading, total weight moved, number of erroneous deliveries, dimensions and carrying capacity of rolling stock , professionalism of drivers;

· for warehousing logistics - inventory turnover, average inventory volume, warehouse space utilization, share of orders satisfied from inventory, share of total demand satisfied from inventory, order lead time, errors in order picking; possibility of special storage conditions.