MAGAZINE №3 (80) June 2017




FILOSOFOVA D.K. - logist, LLC «PetroTrack» (Saint Petersburg, Russia)

CATEGORY  Supply chain management Terminology in logistics and SCM


 Managing costs and results of companies in the supply chain structure, and, as a consequence, in the context of the reproduction cycle is an important scientific problem since it determines the competitive level of domestic economy enterprises and their viability in fight for the consumer. One of the main roles in this context must belong to logistics, which is a system factor of profitability for logistic and overall costs of enterprises and supply chains. First of all, effective cost management requires determination of economic content of the central material flow and its structure, which is the main task of this article. As a result of the detailed analysis of functional activity of the enterprise which is one of components of created integrated logistics space, transformation of economic maintenance of manufacturing enterprise material flow is presented, the main forms of representation of value in system and supply chain structure of a reproduction cycle are revealed. On this basis an updated maintenance of costs and losses is submitted, which, along with the generated results, fixes in the dynamics the economic transformation of logistics flows. The revealed structure of costs, losses and indicators of effectiveness causes a number of requirements and features for the management accounting organization at the enterprise. As a result, the relevance of formation is proved and the main barriers in the account organization according to uniform policy in structure of a simple and expanded supply chain are revealed, and also the main objectives of scientific research in this field are set in this article. 

 Electronic version


MAGAZINE №5 (58) October 2013

AUTHOR  Tzaryova E.S.

CATEGORY Controlling 


 The article presents the balanced scorecard created specifically for the enterprise,as performing a full range of functions, includingthe central function– the production. Therefore isformulated formation principles of the balanced scorecard, is provided formulas of calculation. Special attention is paid to determining the relationship of the indicators of economic flow and indicators, included in the balanced scorecard. The result is presenting a hierarchy of indicators adopted to the calculation of the investigated enterprise.



Published in Controlling


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