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 №1(84) February 2018

AUTHOR Sergeeva O.E. - Cand. of Eс. Sc., Assistant professor , Department of Logistics and Supply Chain Management,
National Research University Higher School of Economics (St. Petersburg, Russia)

CATEGORY  Analysis in logistics and SCM Controlling Supply chain planning


In the environment of increasing market globalization, it is almost impossible for a company to asses strategically competitive business without targeting rationalization approach and optimization of logistics costs reflecting attractiveness of pricing policy of a company's business. In this case, the logistics cost management should be included in the set of parameters, determining the most investment appealing business. Foreign developments in the presentation of an effective business model, in general, describe the increasing role of logistics in creation of strategically viable business, without introducing the author's concepts in the vision of logistics in the business model.

As a result of building a determinant model of factor components of effective logistics cost management, we can identify and analyze key systematic characteristics, the management of which enables to influence a client's value of business, increasing competitiveness and attractiveness. The analysis of the results of logistics cost management within the framework of a business model of Russian enterprises made it possible to update the management policy towards enhancing the integration of the entire business chain; organize effective logistics management structure; improve the accuracy of planning strategy and forecast the integrated supply chain; increase investments in the automation and informatization of the business processes.

 Electronic version


Published in Controlling


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