MAGAZINE  №5 (94) October 2019


CATEGORY  Analysis in logistics and SCM Controlling Modern concepts and technologies in logistics and SCM



 The article is devoted to Activity Based Costing as one of the effective methods of logistic costs optimization in supply chain and business management. Modern ideas of management are based on the fact that business needs to be clearly defined, measured, analyzed and improved. The method of the Activity Based Costing (ABC) is one of possible methods.
Being one of the types of economic analysis, ABC, the essence of which lies in the object system research (products, process, structure), is aimed at optimizing the ratio between consumer properties and costs of its creation and usage.
ABC method proceeds from the fact that there are extra costs in any production, in any production, technical and economic system, and, subsequently, there is room for improvement. The task of the analysis is to find reserves to reduce production and operation of products costs on the basis of specific methods and research procedures. ABC method allows, when creating new products, to prevent extra costs and also to provide the level of expenses that does not exceed the established one, when using the created object, reduce or exclude economically unjustified costs.

 Electronic version

 Keywords:  logistic costs Logistics Level Costs management accounting cost management cost cutting cost minimization activity based costing ABC business process Business Process Reengineering

Published in Controlling

MAGAZINE №5 (70) October 2015

AUTHOR ADRIANOVA T.R. - Сandidate of Economic Sciences, Associate Professor, Department of Marketing and Project Management, National Research University Moscow Institute of Electronic Technology (Moscow, Russia)

CATEGORY  Controlling  Sourcing 


Increased interest in the development of effective activity for the department purchasing and procurement for industrial enterprises on the real sector of the economy brings increased demands on ordering key business processes. To solve this problem, the article considers comprehensive approach to the formation of the tasks and procedures, which   aimed to the development of the department.

The article carries out diagnostic of operational management profile and business processes of the purchasing and procurement department to reach regulating its activity.
In this article the approach to formalization and standardization activities in the field of purchasing and procurement for industrial enterprises was formulated based on modern organizational technologies. The procedures and examples of regulations of the activities of some machine-building industrial enterprises were presented as a part in the holding structures. It is also proposed a system of evaluation of procurement enterprises through key performance indicators (KPI).

It is expected that the proposed comprehensive approach to performance management in the field of purchasing and procurement for industrial enterprises needs to be considered inextricably in the overall system of formation of corporate standards for enterprises.


Published in Controlling


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