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В статье подчеркивается необходимость сокращения логистических издержек с целью роста эффективности деятельности предприятия и, как следствие, повышение уровня конкурентоспособности. Выделяются основные сферы деятельности предприятия, где встречаются логистические издержки. Рассмотрены основные способы совершенствования управления логистическими издержками, такие как контроль этапов, выбор поставщика, контроль качества, рациональное составление маршрута и совершенствование работы на складах и пр., The article emphasizes the need to reduce logistics costs in order to increase the efficiency of the enterprise and, as a result, increase the level of competitiveness. The main areas of activity of the enterprise, where there are logistics costs, are highlighted. The main ways of improving logistics cost management are considered, such as stage control, supplier selection, quality control, rational route planning and improvement of work in warehouses, and others., Актуальные вопросы современной экономики, Выпуск 1 2021

Nowadays, there has been a growing interest in reverse logistics in both theory and practice due to legislations, economic and ecological benefits, and social responsibilities. If enterprises incorporating reverse logistics activities to its structure want to realize the required level of customer service and comply with related obligations at the lowest total cost, analyzing the actualized reverse logistics activities and correct determination and reduction of costs of these activities are essential for them. Traditional accounting methods are inadequate for accurate assignment of overhead costs. In this paper, an actual application of Activity Based Costing (ABC) to reverse logistics activities is presented in order to help managers to improve their understanding of costs that arises from reverse logistics activities. An illustrative case study in the end-of-life vehicle (ELV) recovery industry in Turkey is presented to demonstrate the steps of how ABC is applied to reverse logistics systems. The results enable to efficient management of reverse logistics activities and their costs in an ELV recovery chain and exhibit which reverse logistics activities performed by a dismantler cause the highest cost and can be improved. In the case study, products (ELVs) are evaluated as inputs and the obtained materials from reverse logistics activities are evaluated as outputs of the system by force of the nature of reverse logistics. Results show that while most cost of the company (52.7%) was related with the output of B Group of components/parts (sent to shredders); the minimum cost (12.3%) was realized for the output of A Group components/parts (sent to recyclers). The remaining 35% of the costs belong to the C Group of outputs (sent to secondary markets).

This article aims to investigate the logistics cost management practices adopted by an agribusiness cooperative located in Santa Catarina state, analyzing them in relation to what is established in the literature. This is a descriptive, exploratory and qualitative research. This is a single case study, whose data was collected in the 2nd half of 2011, through documentary research, observation and semi-structured interviews with cooperative managers. The main results show that the logistics costs management is seen as an important activity in the cooperative strategy because influences directly the level of customer satisfaction and the organizations outcome. The cooperative has developed its own model of logistics costs management and doeDs not consider some types of costs mentioned in the literature, such as cost of production planning and control, costs of information technology, inventory holding costs, costs of lots and level of services offered. Also, there is also little use of management practices of logistics costs, despite the importance highlighted by managers. There are no signs to significant change in this situation in the short term., O objetivo deste estudo é investigar as práticas de gestão de custos logísticos adotadas por uma cooperativa agroindustrial catarinense, analisando-as em relação ao que é estabelecido pela literatura. A pesquisa tem caráter descritivo e exploratório, abordando o tema qualitativamente. Trata-se de um estudo de caso único, cuja coleta de dados ocorreu no segundo semestre de 2011, por meio de pesquisa documental, observação e entrevistas semiestruturadas realizadas com gestores da cooperativa. Os principais resultados evidenciam que a gestão de custos logísticos é vista como uma atividade relevante na estratégia da cooperativa, pois influencia diretamente no nível de satisfação do cliente e no resultado da organização. A cooperativa desenvolveu seu próprio modelo de gestão de custos logísticos e não considera diversos tipos de custos indicados pela literatura, tais como os custos de planejamento e controle de produção, de tecnologia da informação, de manutenção de estoque, de lotes e dos níveis de serviços oferecidos. Verificou-se, também, pouca utilização das práticas de gestão de custos logísticos, apesar do conhecimento e da importância dessas práticas destacadas pelos gestores. Não há sinalização de mudança significativa desse quadro a curto prazo.