The concept and essence of logistics flows of the enterprise VKR. Improving transport logistics of the enterprise

In order to achieve a synergistic effect

Based on the above, we can give the following general definition of logistics. Logistics is a form of optimization of market relations, harmonization of the interests of all participants in the process of product distribution. Logistics represents the improvement of financial flow management on the way from the primary source of raw materials

The complex of operations that makes up the procurement logistics process is complex, multidimensional, diverse, and takes place in different places, at different times, with different intensity. It occupies a responsible place in all sectors of the economy, ensuring the physical movement of material resources from their manufacturer to the consumer and within the consumer enterprise. Improving the management of purchasing logistics therefore remains an important scientific and practical task of increasing the efficiency of social production.

Logistics is the harmonization of the interests of participants in the process of movement of products, a form of optimization of market relations, i.e. improving the management of material and related information and financial flows along the path from the primary source of raw materials to the final consumer of finished products based on a systematic approach and economic compromises with the goal obtaining a synergistic effect.

Most of the existing specialized logistics companies were formed by spinning off logistics departments from large corporations. Another part of them arose through the reorganization of some transport companies, which took on functions such as, for example, packaging, assembly, labeling, sorting, storage, inventory management, and strategic planning of product distribution. In order to master logistics and improve it in business practice, firms in some industrialized countries began to create advisory departments on this issue. For example, in French enterprises by the mid-1980s there were about 500 departments involved in logistics. As a rule, such departments concentrate their activities on one of the links in the logistics chain (for example, transport) or two or three links, in conjunction with the totality of its other elements. The administration of companies uses advisory departments to obtain a diagnosis of the state of logistics at the enterprise. They also carry out research in the field of logistics, develop proposals for its improvement, conduct classes to study logistics problems, and adopt the experience of other companies.

The management of economic structures and management bodies turns to independent advisory councils to obtain an objective diagnosis of logistics in the current system. The latter not only conduct research in the field of logistics and develop specific proposals for its improvement, but also carry out training and activities to improve the qualifications of employees of the company’s logistics departments, accumulate, process and disseminate the experience of other enterprises and regions.

This may include, for example, analysis of logistics costs, improvement of existing management systems, packaging standardization, staff training, etc.

It should be noted that logistics managers are responsible not only for transport, the system of movement and delivery of products, but also manage the operation of the warehouse, regulate the development of production infrastructure, control production plans and programs, manage inventories, adjust activities for the sale of goods and fulfillment of orders. In addition, their responsibilities include coordinating logistics processes in non-systemic structures, conducting research in the field of logistics, activities to improve the logistics system, managing logistics, forming business relations, analyzing incoming information and much more.

The system of views on improving business activities through the rationalization of material flows is the concept of logistics. At the same time, the main, constructive principle on which material flow management is built is the principle of consistency, which means the organization and implementation of procurement, storage, production, sales and transportation as a single process.

Over the past decades, managerial attention has been primarily focused on the performance gap, sometimes on the adaptability gap, and very rarely on the capability gap. Of course, managing the performance gap, e.g. Increased attention to the problems of profitability, costs, quality, cycle time, logistics and productivity is a completely legitimate task for managers. Performance gap measurement, if done correctly, should lead to the creation of a large investment pool. Managers are then faced with the question of how best to use this investment pool to pursue new growth opportunities. To create value, managers must engage in operational excellence (closing the performance gap) and strategic focus (closing the capability gap) simultaneously. But creating value is not just a matter of keeping up with competitors and closing the performance gap. This must include proactively managing the opportunity gap. Therefore, in the remainder of this chapter we will examine the importance of core competency related to the development and implementation of new business opportunities.

Thus, the considered prerequisites create the foundation for the intensive implementation of the logistics management concept in the spheres of production and circulation of the Russian economy. However, fast and high-quality personnel training, development and improvement of the production, technical and technological base of logistics in various sectors of the economy are necessary, as well as the creation of logistics commodity-producing structures, micro- and macro-logistics systems at various levels.

Programs Portfolios. projects Improving the efficiency of production processes Improving the financial management system Optimizing transport and warehouse logistics

There are many other options for reducing business risk without resorting to insurance companies and funds. The main task of the enterprise's top management in risk management, in any case, should be reduced to improving the analytical processes at the enterprise, building and using models in the preparation and conduct of large operations that allow decisions to be made on a calculated and simulated multivariate basis. Risk assessment and mitigation largely depend on the nature of the enterprise’s activities, the characteristics of the goods, the state of the selected target markets, consumer segments, the adopted distribution scheme, commodity and transport logistics, methods of positioning goods and the enterprise itself in the market space.

The destruction of the economic and information space in recent years in the Volga region and other regions is largely due to the fact that infrastructural factors were practically not taken into account when

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Ulyanovsk State Technical University
Institute of Aviation Technology and Management
Department of Economics, Management and Informatics
Graduation project
specialty 08050765 "Organization Management"

Improving the logistics system at a wholesale trade enterprise

Graduate: Kalskova Larisa Nikolaevna

Scientific supervisor: Ph.D., Associate Professor Yu.N. Antonov

Head of the department: F.E. Lyashko

Ulyanovsk 2008

Introduction

1.1 Study of the role of logistics systems in the activities of an enterprise

1.2 Scientific concepts of logistics

1.3 Logistics of inventories, purchasing, sales and transport - as the most significant in the activities of the enterprise

1.3.1Purchasing logistics

1.3.2 The concept of distribution logistics

1.3.4 The essence and objectives of transport logistics

1.4 Assessing the effectiveness of logistics operations

2.1 General characteristics of the enterprise

2.2 Analysis of the activities of the enterprise TK MILKa LLC

2.2.1 Financial stability analysis

2.2.2 Analysis of balance sheet liquidity

3.1 Action plan to improve the enterprise’s logistics system

3.2 Economic evaluation of the proposed activities

Conclusion


Introduction

Recently, there has been a transition from a seller's market to a buyer's market, and therefore there is a need for a flexible response of production and trading systems to rapidly changing consumer priorities. As world experience shows, leadership in competition today is acquired by those who are competent in the field of logistics and master its methods. Activities in the field of logistics are multifaceted. It includes management of transport, warehousing, inventories, personnel, organization of information systems, commercial activities and much more. Since the logistics approach ensures organic mutual connection, integration of the above areas into a single material-conducting system, which allows the most “economical” promotion of a product (service) to the market, the topic of the diploma project devoted to improving the logistics system of an enterprise is relevant.

The object of research for the diploma project is the Limited Liability Company "TK MILKA"

The subject of the research is the logistics system of the enterprise LLC "TK MILKa"

The purpose of the study is to increase the efficiency of logistics operations at the LLC TK MILKA enterprise.

To achieve this goal, the following tasks are solved:

research into types of logistics systems and their strategies;

analysis of the enterprise’s activities in solving logistics problems;

development of measures to improve the work of the enterprise’s logistics department;

economic evaluation of the developed activities.

To solve the assigned problems, the following methods are used in the thesis: analytical, system analysis, comparison, statistics.

1. Enterprise logistics system

.1 Study of the role of logistics systems in the activities of an enterprise

The development of the world economy at the present stage is characterized by intensive integration processes. Such processes manifest themselves not only on an international scale, but also at the state level. Logistics is considered by scientists and specialists as a developing sector of the economy and a new scientific direction.

When building logistics, a systems approach finds its expression in combining the processes of supply, production, transport, distribution and consumption. Logistics proclaims the priority of the consumer over all other subjects of the logistics system. The technical basis of logistics is modern information science and computer technology. The implementation of the principles of logistics hides huge potential opportunities for increasing the efficiency of the economy and transport. An essential element of logistics, on which the reliable functioning of the entire logistics system depends, is transport logistics. The movement of material flows ensures the integration of the processes of supply, production and consumption into a single system.

The object of study of the new scientific discipline of “logistics” is material and related information and financial flow processes. The widespread use of logistics in business practice is explained by the need to reduce the time intervals between the acquisition of raw materials and the delivery of goods to the final consumer. Logistics makes it possible to minimize inventories, and in some cases refuse to use them altogether, significantly reduces the delivery time of goods, speeds up the process of obtaining information, and increases the level of service.

Activities in the field of logistics are varied. It includes management of transport, warehousing, inventories, personnel, organization of information systems, commercial activities, etc.

Logistics is considered as a set of actions for the integrated management of circulating material and information flows in the economic sphere and as an interdisciplinary science. Logistics acts as a scientific direction, and its most radical followers and propagandists consider logistics a new science. Logistics, as a science, plays a leading role in the rationalization and automation of production. This is the science of the rational organization of production and distribution, which comprehensively, from a systemic perspective, covers the issues of supplying an enterprise with raw materials, fuel, materials, semi-finished products, organizing sales, distribution and transportation of finished products.

There are many other definitions of logistics from a scientific perspective. For example, H. Kramis (Germany) believes that logistics is the scientific study of planning, managing and monitoring flows in material models, energy and information systems.

Logistics as a science establishes the relationship between inventory, capacity, productivity and system flexibility; allows you to overcome inertial processes in the transition from partially optimal to fully optimal systems.

Various modeling methods are widely used in logistics, i.e. research of logistics systems and processes by building and studying their models. In this case, a logistics model is understood as any image, abstract or material, of a logistics process or logistics system, used as their substitute. The main goal of modeling is to predict the behavior of the system. The key modeling question is “what will happen if...?”

The classification of various modeling methods, as well as the characteristics of simulation modeling, is a widely used method for studying logistics systems. Modeling is based on the similarity of systems or processes, which can be complete or partial. The degree of completeness of similarity of logistic models to modeled objects - an essential characteristic of any model - is chosen as the first feature of classification. Based on this feature, all models can be divided into isomorphic and homomorphic.

Fig.1. Classification of logistics system models

Isomorphic models are models that include all the characteristics of the original object and can essentially replace it. If an isomorphic model can be created and observed, then our knowledge of the reactive object will be accurate. In this case, we will be able to accurately predict the behavior of the object.

Homomorphic models. They are based on the desired similarity of the model to the object being studied, partial similarity. At the same time, some aspects of the functioning of a real object are not modeled at all. As a result, model construction and interpretation of research results are simplified. When modeling logistics systems, absolute similarity does not occur.

The next sign of classification is the materiality of the model. In accordance with this feature, all models can be divided into material and abstract.

Material models reproduce the basic geometric, physical, dynamic and functional characteristics of the phenomenon or object being studied. This category includes, in particular, reduced-scale models of wholesale trade enterprises, which allow solving issues of optimal placement of equipment and organization of cargo flows.

Abstract modeling is often the only way to model in logistics. It is divided into symbolic and mathematical. Symbolic models include linguistic and sign models.

Language models are verbal models; which are based on a set of words (dictionary) cleared of ambiguity. This dictionary is called a thesaurus. In it, each word can correspond to only a single concept, while in a regular dictionary one word can correspond to several concepts.

Iconic models. If you introduce a symbol for individual concepts, i.e. signs, and also agree on the operations between these signs, then a symbolic description of the object can be given. Mathematical modeling is the process of establishing a correspondence between a given real object and a certain mathematical object called a mathematical model. In logistics, two types of mathematical modeling are widely used: analytical and simulation. Analytical modeling is a mathematical technique for studying logistics systems that allows one to obtain accurate solutions.

The fundamental novelty of the logistics approach is the organic mutual connection, the integration of the above areas into a single material-conducting system. The goal of the logistics approach is end-to-end management of material flows. Material flow management has always been an essential aspect of economic activity. However, only relatively recently has it acquired the position of one of the most important functions of economic life.

The main reason is the transition from a seller's market to a buyer's market, which has necessitated a flexible response of production and trading systems to rapidly changing consumer priorities.

The logistics object can be looked at from different points of view: from the position of a marketer, financier, manager of planning and production management, scientist. This explains the variety of definitions of the concept of logistics.

Experts identify two fundamental directions in defining logistics:

functional approach to product distribution, i.e. management of all physical operations that need to be performed when delivering goods from supplier to consumer;

integral approach: in addition to managing product distribution operations, it includes market analysis of suppliers and consumers, coordination of supply and demand in the market for goods and services, and also harmonizes the interests of participants in the product distribution process. Within the framework of the noted approach to logistics, there are many different interpretations. Analyzing them, it is easy to notice a number of aspects through the prism of which logistics is viewed. The most widespread are managerial, economic and operational-financial aspects.

The essence of logistics is the creation of a certain conveyor belt (business process) that streamlines the entire work of an organization, and not its individual parts.

The meaning of the term “logistics” is precisely the organization of the process. The phenomenon described by this term appeared when the simplest model of an organization (the manager determines who should do what) was supplemented with rules: “when” and “in what sequence.” That is, logistics is the organization of processes of various types and all of them combined.

Thus, logistics is an integral management tool that contributes to the achievement of strategic, tactical or operational goals of a business organization through effective (in terms of reducing overall costs and meeting the requirements of end consumers for the quality of products and services), management of material and (or) service, as well as flows accompanying them (financial, information, etc.).

According to the scale of the problems being developed, logistics is divided into:

macrologistics;

micrologistics.

The field of macrologistics research includes processes occurring at the regional, interregional, national and interstate levels.

Micrologistics deals with a set of issues related to the management of material, information and other flows, based on the interests of an individual enterprise or a corporate group of enterprises united by common goals of optimizing economic relations.

Based on the nature of management areas, logistics is divided into:

external, which deals with issues of regulating flow processes that go beyond the scope of activities, but are within the sphere of influence of the business entity;

internal, aimed at coordinating and improving business activities related to managing process flows within an enterprise or corporate group of enterprises.

Based on the nature of economic activity, the following types of logistics are distinguished:

Procurement (purchasing, supply) logistics. Associated with the procurement of material resources, resolves all issues related to the logistics of the enterprise and the preparation of products for industrial consumption.

Production logistics. Includes all issues related to the organization and management of the movement of material resources (from raw materials to the finished product) directly in the production process, including the supply of raw materials, materials and components at the workplace.

Distribution (marketing) logistics. Specializes in product sales, including just-in-time delivery from the manufacturer's door to the consumer's door and after-sales service.

Information logistics. Dealing with issues of an increasing amount of information in the field of production, circulation and finance, it requires appropriate processing taking into account the development of means of communication and computerization.

Transport logistics. The need for logistics systems. Includes issues of material resource transportation processes.

Warehousing logistics (warehouse logistics). Includes all processes and operations associated with warehousing, storage and processing of material resources in warehousing at all levels.

Financial logistics. A new type of logistics has developed in connection with the active use of logistics principles, methods and approaches in the field of money circulation. Its area of ​​distribution is banking, insurance, investment and trade. She deals with the management and rationalization of cash flows at all stages of cash flow. (Fig.2)

Fig. 2 Classification of logistics systems

Logical goals are quite universal and fit quite organically into the strategic and tactical goals of a business organization. Thus, horizontal integration occurs (the interconnection of goals in each individual functional area) and vertical (the interconnection of goals across management levels).

To effectively manage flow logistics processes, it is necessary to form logistics systems. If initially this happened spontaneously, on the basis of an experimental approach, then later, with the development of the theory of logistics, as well as the information and technical base, methods for creating logistics systems were developed.

A logistics system is a complex organizationally complete economic system, consisting of elements interconnected in a single process of managing material and related flows, a set, boundaries and tasks, the functioning of which is united by specific goals of the business organization. The logistics system has the following distinctive properties:

the presence of a large number of elements;

the presence of managed streaming processes;

the complex nature of the interaction between individual elements;

complexity of the functions performed by the system;

the presence of complex management;

impact on the system of a large number of environmental factors.

Like any other logistics system, it consists of subsystems. All subsystems of the logistics system are divided into two categories:

functional subsystems (production, transport, warehouse);

supporting subsystems (information, legal, personnel).

The formation of logistics systems in an organization can occur under the following conditions:

lack of centralized management of logistics functions, i.e. logistics system as such;

inability of the existing logistics system to fulfill its goals and objectives.

Logistics systems can be complex, dynamic, stochastic, open, and adaptive. The organization of systems is the internal orderliness of the interaction of elements. The structure of a system is a set of internal and external stable connections between the elements of the system, which determines its basic properties. Relationships are what connect objects and properties in a system process into a whole. Properties are the quality of the parameters of an object, the external manifestation of the method by which knowledge about the object is formed.

Fig. 3. Signs of classification of systems

In the broadest sense of the word, the entrepreneurial system can be defined as a system of social production, that is, a set of production forces and production and commercial relations. The characteristic features of such a system are, first of all, the transformation of resources into material goods, the indispensable participation in all human processes, the continuous development of economic systems and the comparison of costs and results in the functioning of the logistics system. The main purpose of logistics in an enterprise is the implementation of a logistics system necessary to overcome space and time with materials and goods.

Enterprise logistics means:

management of material flows (related information and financial flows) in order to reduce the overall costs of promoting goods (services) to the end consumer;

logistics related functions through which consumer needs are maximally satisfied;

a functional enterprise management system for the purpose of organizing information exchange and financial circulation.

In order for the logistics system of an enterprise to work “like a clock,” not only coordination of the actions of the basic components is necessary, but the required set of services must be provided while reducing the costs arising during logistics operations as much as possible. In this case, a balance must be established that is beneficial to both the supplier and the consumer. Given the potential importance of inventories, a logistics system study should consider the problem of inventory management, including seeking answers to questions such as:

what level of inventory should be kept at each enterprise to ensure the required level of customer service;

what is the compromise between the level of consumer service and the level of inventory in the logistics system;

what volumes of inventory should be created at each stage of the logistics and production process;

whether goods must be shipped directly from the plant;

what is the trade-off between the chosen mode of transportation and inventory;

what are the general inventory levels in a given enterprise associated with a specific level of service;

How do inventory holding costs change depending on changes in the number of warehouses?

how and where safety stocks should be placed.

The goal of inventory management in a logistics system is to coordinate efforts aimed at maintaining inventories at a level that would ensure increased efficiency of the entire logistics system as a whole.

1.2 Scientific concepts of logistics

The goal of logistics is to deliver goods “just in time” with minimal costs, labor and material resources. The basic condition of logistics to comply with this principle requires that raw materials, semi-finished products, goods and their components are first of all ready for assembly, order picking, dispatch and delivery when demand arises both within and outside production boundaries. The delivery of materials, raw materials, and finished products “just in time” has a beneficial effect on the functioning of the entire economic system and allows a significant (sometimes 3-4 times) reduction in inventories in the warehouses of industrial enterprises. Logistics fully works for the consumer. Therefore, it is believed that the implementation of the sales function in the field of logistics is carried out through “richtig” (six correct conditions): cargo, quality, quantity, time, costs and destination. To fulfill these conditions, they optimize material flows, carry out a set of measures to rationalize goods and packaging, unify cargo units, including packaging and containerization of transportation, implement an effective warehousing system, optimize the size of orders and inventory levels, plan the most advantageous routes for moving goods at warehouse facilities of enterprises and beyond on mainline transport.

The study and application of logistics is based on an understanding of the basic idea of ​​the logistics approach, which consists in changing priorities between different types of economic activities in favor of the importance of material flow management activities. Humanity has realized the potential for increasing efficiency by rationalizing the flow of flows in the economy.

The construction and operation of the logistics system is based on the following most significant conceptual provisions:

implementation of the principle of a systems approach, which manifests itself primarily in the integration and clear interaction of all elements of the logistics system. This principle is reflected in the development and implementation of a unified technological process of the production and transport system, in the transition from the design of individual types of equipment to the creation of integrated production, warehouse and production and transport systems. A systematic approach opens up new opportunities for reducing the duration and optimizing the production cycle, increasing productivity in all parts of the logistics system and their harmonious development, especially during storage, warehousing, transportation and transshipment processes;

individualization of requirements for technological and handling equipment and industrial products, i.e. rejection of universality in favor of more complete compliance of equipment with specific conditions;

humanization of technological processes taking into account the creation of modern working conditions, eliminating adverse effects on the external environment;

taking into account the totality of costs throughout the entire supply chain with a market orientation;

development of service services at a modern level, ensuring flexibility, reliability, and high quality.

The logistics system usually operates under conditions of pronounced uncertainty and stochasticity of the external environment - market conditions and transport operations are characterized by random processes. Therefore, under the conditions of their operation, an indispensable property of the logistics system is the ability to adapt. High reliability and sustainability are one of the fundamental principles of its operation. Conflicts at the interfaces of different modes of transport can be eliminated through the creation of intersectoral automated systems to ensure the sustainability of the transport system.

For the sustainability of the system, reliable planning of production, sales and distribution is of paramount importance, with preference given to strategic planning over operational planning. In order to achieve high reliability of such planning, it is necessary to study the behavior of the external environment and, above all, the market, identify possible situations and obtain strategic answers to questions that arise in this regard.

Planning, management, control and implementation of logistics activities are closely intertwined with other activities within the enterprise. One division of a manufacturing enterprise is engaged in the purchase of materials, another in the maintenance of inventories, and a third in the sale of finished products. Moreover, the goals of these departments may often not coincide with the goals of the rational organization of end-to-end material flow passing through the enterprise.

The logistics approach to functional planning at an enterprise involves the allocation of a special logistics service, which must manage the material flow, starting from the formation of contractual relations with the supplier and ending with the delivery of finished products to the buyer.

In the field of logistics, strategic planning is a process oriented more towards goals than processes.

Companies place a high priority on understanding the marketing environment, predicting results, and generating appropriate strategic responses. As a result of the analysis, the logic of planning the production process is established, the fundamentals of marketing viability are identified, and the necessary steps are taken to transform the company’s actions into the basis of strategic actions in the market.

Strategic planning is the process of forming plans that provide long-term benefits to the company. This definition is associated with the implementation of the main goal - monitoring prices and maximizing income. Logistics management must be in harmony with the philosophy and practice of strategic planning. Strategic planning generates a chain of reactions in the organization and preparation of operational plans and the daily activities of the enterprise. But strategic planning cannot predict the future with 100% accuracy, so the manager faces the difficult task of managing resources in conditions of uncertainty.

Strategic planning is created by the manager, taking into account long-term planning and short-term reactions. There are three stages of strategic planning: a statement of the problem “what are we facing?”, a goal - “what do we want?”, actions - the definition of a tree of goals. The difference between goals and actions is the difference between quantity and quality.

The challenges of turning a plan into action are:

the dynamics of the operational sphere are characterized by uncertainty and variability;

The planning organization, which produces similar products, is not the only one strategically - there are other competitors. The competitor may have better strategic plans and be more proactive and purposeful;

You cannot plan based only on background, on past experience, but you must have at your disposal possible alternatives that can answer the questions “how, if, what?”

Strategic planning requires innovation in order to subsequently build effective tactical actions that lead to the goal. However, developing a strategy for the behavior of firms in logistics conditions does not complete the planning process. Strategic planning forms a chain of technical plans when goals and actions in operational situations are identified for each day to implement the just-in-time principle. Operational plans already focus management efforts on activities, such as sales and distribution processes. When optimizing operational plans, they build a tree of goals and perform five steps to achieve the success of the plans: checking the quality of customer service; analysis of competitors' activities; verification of delivery chains; checking production supplies with materials; control over the distribution of manufactured goods.

.3 Inventory logistics, purchasing, sales and transport - as the most significant in the activities of the enterprise

In this section it is planned to consider several areas of logistics as the most important and significant in the activities of the enterprise.

.3.1Purchasing logistics

Purchasing logistics is the management of material flows while providing the enterprise with the necessary material resources.

The formation of a logistics strategy for procurement management involves taking into account possible risks in the implementation of procurement activities and the supply process as a whole.

Purchasing logistics tasks

Any enterprise (manufacturing, trading, transport, etc.) in which material flows are processed includes a service that purchases, delivers, and temporarily stores labor items (raw materials, semi-finished products, materials, consumer products). All of the above applies to the supply service. Let's take a closer look at the supply service at various levels of its activity:

firstly, it is an element of the macro-logistics system that provides connections and implementation of the goals of this system, since the enterprise is part of this system.

secondly, the supply service is an element of the micrologistics system of the enterprise, since it is one of the divisions of the enterprise that ensures the implementation of the goals of this enterprise.

thirdly, it is an independent system that has elements, structure, and independent goals.

Let us consider the objectives of the functioning of the supply service under various conditions of its activity:

Since the supply service is an element of the macro-logistics system, it establishes economic relations with suppliers and transport enterprises. It is known that the main idea of ​​logistics is to obtain additional profit from the coordination of actions of all participants in the supply chain. The supply service must strive to achieve the goals of its own enterprise not as an independent object, but as an integral part of the macro-logistics system. In other words, working for the results of its own enterprise, the supply service increases the efficiency of the macro-logistics system. This approach means that the better the logistics system itself works, the more the position of its constituent elements, that is, the enterprise itself, improves.

at the same time, the supply department is an integral part of the micrologistics system, i.e. it is an element of the enterprise that organized it. The micrologistics system of the enterprise ensures the passage of material flow through the supply-production-sales chain, ensuring a high degree of coordination of actions to manage flows between these services (this is the task of the logistics organization as a whole).

The chain “supply - production - sales” should be based on a modern marketing concept. This concept involves first developing a sales strategy, on its basis a production strategy is developed, and only after that a production supply strategy.

Materials requirements planning consists of determining the volume of raw materials, materials, components, semi-finished products necessary for the production of finished products in accordance with the production plan. At the same time, it is necessary to accurately determine production needs for supplies, while minimizing their inventories.

But we must remember that production needs depend on the demand for finished products.

The task of marketing is the policy of the conceptual plan, and the tasks of logistics are the development of a marketing approach to business activity, the development of methods that make it possible to implement the marketing concept, while expanding and complementing it.

The efficiency of the supply service depends on the systemic organization of the material flow management service itself, the ability to implement the above-mentioned goals of the supply service at the enterprise level and macro-logistics.

The practice of applying the concept of logistics when concluding contracts for the supply of goods with those who offered them at the lowest price speaks in favor of those suppliers who can sell goods at a low price, but subject to ensuring the required quality of service.

At the same time, the number of suppliers is reduced, long-term economic ties are outlined, and mutually beneficial partnerships are established. In this case, two strategies can be used:

rationalization of supply management;

fulfillment of the planned delivery schedule.

The supply management process includes the following procedures:

analysis of the enterprise’s needs for material resources, as well as determination of requirements for them;

solving the problem of “produce or purchase”;

procurement market research and supplier selection;

calculation of the procurement budget;

procurement and control of supplies, optimization of inventories of purchased products;

optimization of operational logistics costs.

When applying logistics, the determination of production needs for raw materials, materials, components, and semi-finished products occurs taking into account changes in external and internal factors of the enterprise (company). In-depth knowledge of needs is necessary to determine the correct procurement priorities and develop criteria for evaluating supplier selection. Optimization of the specified parameters of the input material flow is necessary to minimize supply costs.

The collection of information about suppliers is based on checking the reliability of information about whether the supplier is capable of delivering truly high-quality products, as well as within the time limits stipulated by the contract. Most of the effort is spent on finding suppliers who offer the required volumes of one batch and frequency of deliveries, and fair prices.

The selection of suppliers is carried out based on the results of an analysis of cost indicators, cooperation, degree of risk, and reputation. It is necessary to conclude contractual agreements, then suppliers will be more responsible for ensuring the accuracy of deliveries.

Since the enterprise operates in market conditions, changes in production plans inevitably arise, which require changes in supply plans. Therefore, information exchange with suppliers regarding fulfillment of the delivery schedule is necessary. Honesty and openness in relations with suppliers is required.

It is known that on average material costs account for 40-60% of the cost of finished products.

Supply can be realized in various ways:

payment for purchased materials and components by non-cash transfer of funds or transfer of cash;

through financial lease (leasing);

by renting material resources (transport, technological equipment);

through barter or donation.

Diagram 1.1 shows the areas of the material flow where the problems of purchasing, production and distribution logistics are solved.

Scheme 1.1. Areas of material flow where procurement, production and distribution logistics problems are solved

To summarize, we can say the following: only the implementation of the above two strategies inherent in supply can ensure that the enterprise minimizes the cost of purchasing items of labor.

The concept of logistics provides for the implementation of a systematic approach in the process of providing an enterprise with objects of labor when managing material flows, taking into account the functioning of the supply service itself.

In general, these are four interrelated activities:

search, evaluation and selection of suppliers;

formulation, execution and delivery of an order (agreement);

transportation of ordered products (raw materials, materials, semi-finished products, components);

reception, control, posting and storage of supplies.

To do this, the logistics manager involved in procurement needs to solve the following tasks:

what to buy;

how much to purchase;

from whom to purchase;

under what conditions to make a purchase.

The following work needs to be done:

enter into a contract;

monitor its implementation;

arrange delivery;

organize storage.

As can be seen from the above, a logistics manager needs to solve complex problems.

Let's take a closer look at the five purchasing rules.

Time. It is known that inventories increase the cost of production. Successful enterprises coordinate the rate of supply of labor items with the rate of their consumption.

Quality. It must correspond to the purpose of the supplied items of labor. The product must meet all quality requirements (established from statistical data of incoming quality control of supplied products).

Specification. It should accurately determine the consumer’s desire to receive the product in the required quantity and quality.

The most common ways to specify specifications are: sketches and drawings, trade standard, grade or trademark, chemical formula, sample, detailed description, starting products and method of preparation, state standard, industry standards, expected performance characteristics.

Price. The price level for the product must coincide with the market strategy of the enterprise and satisfy the price-quality combination. It is of great importance for the enterprise. Pricing policy in procurement is usually aimed at reducing the price offered by the supplier. During negotiations, most often, supply managers try to achieve a price reduction (not related to the price-quality combination) for several reasons, namely, wanting to:

pay less if possible;

conclude a deal on more favorable terms;

spend less money than competitors;

show your ability to “convince” the supplier;

demonstrate your professionalism.

The most important condition, without which the success of an enterprise is impossible, is the choice of supplier.

At the first stage, a search for potential suppliers is carried out. For these purposes the following methods can be used:

visiting exhibitions and fairs;

correspondence and personal contacts with possible suppliers.

According to the above methods, a list of possible suppliers is first formed, which is constantly updated. At the second stage, an analysis of potential suppliers is carried out. For this purpose, the resulting list of possible suppliers is analyzed using special criteria that allow the selection of acceptable suppliers. The number of criteria may vary (several dozen). But the main criteria are: price, quality, reliability of supply, delivery time, assortment, quantity.

Of no small importance when choosing a supplier is:

removal of the supplier from the consumer;

deadlines for fulfilling current and emergency orders;

availability of reserve capacity;

organization of product quality management at the supplier;

psychological climate of the supplier (possibility of strikes);

financial position of the supplier (creditworthiness, etc.).

Based on the above analysis, a list of specific suppliers with whom it is possible to conclude an agreement is formed.

At the third stage, the results of working with suppliers are assessed.

The result of work under already concluded contracts is essential. For this purpose, a special rating scale is being developed to determine the supplier’s rating. Before calculating the rating, differentiation of purchased items of labor is performed.

1.3.2 The concept of distribution logistics

The main subject of study in distribution logistics is the rationalization of the process of physical distribution of the existing stock of products and materials. How to package products, which way to send them, whether a warehouse network is needed and what kind, whether intermediaries are needed - these are the main tasks that distribution logistics solves.

In logistics, distribution refers to the physical, tangible, material content of this process. Patterns associated with the distribution of property rights in logistics are also taken into account, but this is not the subject of research and optimization.

You already know that logistics studies and carries out end-to-end management of material flows, so it has to solve distribution problems (dividing something between someone) at all stages:

orders are distributed among various suppliers when purchasing goods;

cargo is distributed to storage locations upon arrival at the enterprise;

material flows are distributed upon sale, etc.

Material flows become the subject of consideration of distribution logistics at the stage of distribution and sale of finished products of an industrial enterprise.

You need to know that distribution logistics studies the last stage of bringing material flow to the consumer in a deep systemic relationship with production and purchasing logistics when managing end-to-end material flow.

There is a fundamental difference between distribution logistics and traditional sales and distribution, namely:

the process of managing material and information flows is subordinated to the goals and objectives of marketing;

in terms of material flow management, there is a systematic relationship between the processes of procurement, production and distribution;

systemic interconnection of all functions within the distribution itself. The following definition of distribution logistics can be given.

Distribution logistics is a set of interrelated functions implemented in the process of distributing material flow between various wholesale buyers, that is, in the process of wholesale sales of goods.

The object of study in distribution logistics is the material flow at the stage of movement from supplier to consumer.

The subject of study is the rationalization of the process of physical promotion of a product to the consumer.

The distribution of material flow has long been one of the essential aspects of the economic activity of an enterprise, but it acquired the position of one of the important functions relatively recently.

Physical distribution is concerned with the supply of finished goods and ensuring the profitability of transactions. Thus, the physical distribution function is an integral part of both marketing and logistics at the same time. In order to maintain a competitive advantage in the market, enterprises change their marketing mixes if necessary. The material flow constantly increases its value as it progresses; here at the finish line in the sphere of physical distribution it has the greatest value. Maximum profit is achieved when deliveries are made “just in time”. In general, these are five interrelated activities:

transfer of finished products to the warehouse, their receipt;

storage of finished products in a warehouse;

receiving finished products from the warehouse;

loading and unloading and transport and storage operations;

delivery (dispensing) of finished products to consumers.

Distribution logistics tasks:

Distribution logistics includes a set of tasks for managing the marketing flow in the supplier-consumer area, starting from the moment of delivery of the sales task and ending with the transfer of ownership of the finished product to the consumer (in some cases, the organization of sales services may be carried out).

The tasks it solves at the macro and micro levels have their differences.

At the macro level, distribution logistics solves the following problems:

selection of material flow distribution scheme;

determining the optimal number of distribution centers (warehouses) in the serviced area;

determining the optimal location of the distribution center (warehouse);

solving a number of problems related to managing the promotion of material flow throughout the territory of the district, region, and country.

At the micro level (at the enterprise level), logistics poses and solves the following problems:

choosing the type of packaging, deciding on packaging and other operations prior to shipment;

Since physical distribution has many variations, it is very difficult to design its systems. To ensure efficiency, the designed system must be adaptable and flexible (ensure that supply and demand match), have high technological equipment and productivity, and encourage maximum material flow.

Typically, five physical distribution strategies are used in the logistics system: echelon, direct, flexible, deferment, and loading consolidation. Let us consider in more detail what the main meaning of the above strategies is:

Layered strategy. The essence of this strategy is that the supply of finished products (goods) to the consumer from the supplier's warehouse of finished products occurs with the participation of at least one intermediary. This strategy makes it possible to ensure the required saturation in the sphere of circulation at relatively low transport costs; width and depth of assortment, completeness and timeliness of deliveries. At the same time, a “just in time” strategy is ensured, stimulating long-term economic relations. In this case, premium (free) supply can be used as a stimulant. The effectiveness of this system is ensured when marketing intermediaries with a high reputation are located near small consumers who require the supply of goods in small quantities, by establishing a balance between costs and quality of service. This is inherent in the sale of consumer and food products.

Direct strategy is used when delivering finished products from the manufacturer to the consumer, bypassing the intermediary (i.e. directly to the store, market, etc.) The use of direct marketing by manufacturing enterprises requires them to use electronic technologies for accounting for finished product inventories and the use of a simplified procedure submission and processing of orders, high-speed road transport. The use of this system is effective when selling products for industrial and technical purposes if it provides the required variety of services compared to a layered strategy.

Flexible strategy. It is chosen when it is necessary, under specific conditions, to optimize inventory and ensure just-in-time delivery of products. This is a combined option consisting of echeloned and direct strategies. Its essence is that deliveries of finished products (goods) to the consumer can be carried out with or without intermediaries. A flexible strategy is more adaptive (that's why it's called flexible), more cost-effective, and provides an acceptable level of service. Since each enterprise is individual (it is affected by the surrounding and internal environment), it itself chooses the most effective physical distribution strategy, minimizing inventories of finished products (goods) while optimizing logistics costs and a sufficient level of service.

Delay strategy. This strategy is implemented by temporarily delaying the final assembly of finished products until an order is received that reflects individual customer demand. In this case, just-in-time delivery occurs after receipt of the order. The use of this strategy makes it possible to reduce the amount of inventory while simultaneously focusing on the consumer.

This is achieved due to the fact that the warehouse contains products that could potentially be useful and in demand. This strategy prevents a reduction in product sales volumes, stimulates more rational use of finished product warehouses and activates dealers in the direction of performing many finishing operations of a production nature. Therefore, at present, guided by the “philosophy of service,” this strategy is used to coordinate and subordinate production capabilities to the demand for the products of this production.

Now let's look at another strategy that is used when combining small batches of goods, if possible into large ones. This strategy is called the loading consolidation strategy. When using it, it is possible to reduce the cost of transporting a consignment of goods, thereby reducing the cost and price of the goods. Using a loading consolidation strategy makes it possible to save on delivery costs and satisfy the buyer by offering goods at a lower price. For this strategy to be viable, it is necessary to base the planning of the logistics cycle on the physical distribution plan, since the priority of this system is to meet demand.

There are three types of loading consolidation strategies: geographical, planned and contractual.

To summarize, the following conclusion can be drawn: within a logistics system, there is always a set of different strategies in the implementation of supply, production support and physical distribution, each of which can be applied as needed. In a specific situation, the optimal options must be selected to provide room for maneuver. There is only one goal - to gain leadership in the market.

1.3.3 Determining the optimal number of warehouses

The warehouse network, through which the material flow is distributed, is an essential element of the logistics system, affecting the costs that arise in the process of bringing goods to consumers, and, consequently, the final cost of the goods sold. Since there are fluctuations in the cycles of production, transportation and consumption, storage of products is necessary.

Small and medium-sized firms selling their products to one or more nearby regional warehouses usually have one internal warehouse. For large firms operating in the national or international market, the issue of marketing their products is not easy to resolve, and significant difficulties must be overcome.

Currently, two options for locating a warehouse network are most widespread:

centralized (presence of mainly one large warehouse);

decentralized (dispersal of a number of warehouses in different sales regions).

The territorial location of warehouses and their number is determined by the capacity of material flows and their rational organization, demand in the sales market, the size of the sales region and the concentration of consumers in it, the relative location of suppliers and buyers, the characteristics of communication links, etc.

The task of locating and forming a warehouse network, like almost any logistics task, is the optimization of the logistics process. It is necessary because the construction of new and the purchase of existing warehouses and their operation involve significant capital investments. But, on the other hand, optimization should be accompanied by an increase in the level of customer service, a reduction in distribution costs, etc.

The diagram shows the dependence of costs on increasing the number of warehouses in the physical distribution logistics system.

Scheme 1.2 Logistics costs and their dependence on the number of warehouses

The greatest influence on logistics costs when choosing the number of warehouses is exerted by such factors as:

inventory costs;

storage costs;

transport costs;

losses from lost sales

As the number of warehouses in the system increases, transportation costs and the cost of lost sales profits decrease, and the cost of inventory and storage costs increases.

Among the factors influencing the number of warehouses, the following can be identified: level of customer service, transport services, frequency, rhythm of deliveries in small batches.

The choice of a rational storage system should be carried out in the following sequence:

determining the place of the warehouse in the logistics chain and its functions;

determination of the general direction of the technical equipment of the warehouse system (mechanized, automated, automatic);

determination of the task to which the development of a warehousing system is subordinated;

selection of elements of each warehouse subsystem;

creating a combination of selected elements of all subsystems;

making a preliminary selection of competitive options from all technically possible;

conducting a technical and economic assessment of each competitive option;

choosing a rational option.

The selection of elements of warehouse subsystems is carried out using diagrams, diagrams or computer modeling. This provides a modern scientific approach that allows a large number of alternative options to be taken into account.

Inventory management is based on inventory theory. Inventory theory is a branch of operations research. This section examines patterns in the formation and consumption of reserves, as well as recommendations for optimal management of them.

Firm managers must calculate the volume of inventory, which will make it possible to maintain a balance between input and output material flow to ensure their rapid movement.

The optimal balance ensures a minimum level of inventory during a continuous production cycle.

In practice, inventory management is a very difficult task. Supply and demand are planned and managed, thus the movement of inventory is carried out. If supply and demand follow the planned pattern, it means inventory was exactly as planned.

In market conditions, situations often arise when supply and demand become uncontrollable. The deviation can be in time and quantity. Unplanned inventory movements can occur when goods are produced in large quantities, sales volumes do not correspond to what was expected, when goods are delivered ahead of schedule, etc. All of the above is influenced by changes in the external environment. Inventory management aims to minimize this impact by increasing the efficiency of the logistics process. Thus, the effectiveness of inventory management is closely related to the effectiveness of supply and demand planning. wholesale warehouse liquidity logistics

Commodity policy shapes product inventories in firms. Therefore, in logistics it is appropriate to consider the policies of firms in the field of inventory management. In this regard, let us turn to the promising method of inventory management “just in time” (in some publications you can find the definition “just in time”).

Just-in-time is a philosophy that can be applied in logistics to all aspects of the business, including production, shipping and purchasing. The core of this philosophy is the view that all inventory is undesirable and should be eliminated or reduced to a minimum.

From the theory of inventory management it is known that inventory management planning depends on the goals of stockpiling in the distribution of goods, where each inventory performs its own function.

Inventories serve to weaken the direct dependencies between supplier, manufacturer and consumer.

As already noted, stock exists in all sectors of material production when moving material flow from the primary source of raw materials to the final consumer. Inventory management at each site has its own specifics. The following inventory management systems can be distinguished:

with a fixed order size;

with a fixed time interval between orders (fixed order frequency).

The remaining systems are variations of these two systems.

Let us consider in detail the first system, which is simple and somewhat classical. In this system, the order size is a constant value, and a repeat order is submitted when on-hand inventory decreases to a certain critical level - the order point.

This system is based on choosing a lot size that minimizes the total cost of inventory management. The latter consist of order fulfillment costs and inventory holding costs. Fulfillment costs are overhead costs associated with fulfilling an order and depending on the size of the order. Inventory management includes not only their rationing, but also the organization of control over their actual condition.

Monitoring the state of the stock can be carried out on the basis of inventory accounting data, censuses of material resources, inventory, etc. In practice, various control methods are used.

There are two commonly used replenishment methods. Let's look at them.

Consider a system with a fixed order frequency. With this method, the period after which the company sends the order to the supplier does not change. For example, every Friday the company manager checks the remaining goods and reorders them to a predetermined norm. In a fixed order quantity system, an item is ordered when its inventory reaches a predetermined minimum value. The size of the ordered batch remains the same all the time.

An inventory control system with a fixed order frequency (time interval between orders) is used in the following cases:

if it is possible to receive the order in batches of different sizes;

with relatively low costs for placing an order and its delivery;

with relatively small losses from possible shortages.

In practice, using such a system, a range of goods that have a relatively constant level of demand is ordered from one supplier. These may be low-value goods, etc.

In a fixed order quantity inventory control system, the replenishment order size is constant and the replenishment time intervals vary. In this system, order quantities, the amount of stock at the time of placing the order (order point), and the amount of safety stock are normalized. A purchase order is placed when the stock on hand is reduced to the reorder point. Once an order is placed, inventory continues to decrease as the ordered item is transported over a period of time / (lead time).

In practice, an inventory control system with a fixed order size is used in cases of:

large losses due to lack of stock;

high costs of storing inventory;

high cost of the ordered goods;

high degree of demand uncertainty;

price discounts depending on the quantity ordered.

In the distribution industry, most sales come from a limited range of products. This was the conclusion in 1897. Made by the Italian economist V. Pareto, and in 1907. M.S. Lorenz confirmed this. This pattern can be used to assess the impact of various types of products on the logistics system, i.e. 80% of sales are made up of the sale of 20% of goods from the company’s product range. The 80-20 relationship is called the ABC system.

ABC analysis is one of the most common methods for monitoring and analyzing the state of inventories at enterprises.

ABC analysis allows you to classify assortment items by their value. This method assumes that 20% of the items in inventory require 80% of attention, and the remaining 80% of items require only 20% of attention. All stocks are divided into three categories: A - expensive, requiring special attention; B - ordinary; C - cheap, requiring little attention. For the practical implementation of this method, the total turnover of item no. for a certain period is first calculated, then the amount of turnover is divided by the total number of goods in this nomenclature, resulting in the average turnover indicator P per item item no. All goods whose turnover exceeds P by 6 times or more are included in category A (about 10% of the items in the product range). Category C includes all goods whose turnover is 2 times or more less than P (about 65% of the items in the product range). All other goods are included o) in category B (medium-selling goods, about 25% of items). Basic products (category A) require accurate calculation of the optimal order quantity and careful monitoring of inventory status; auxiliary materials (category B) - established accounting and routine control; Category C products - periodic checking of stock levels. To conduct an ABC analysis, it is necessary to establish the cost of each product, rank them by price reduction, determine all the initial data on the quantity of goods and the costs of their acquisition, and divide the goods into appropriate categories. ABC analysis must be carried out very carefully so as not to receive erroneous recommendations.

The second method of characterizing inventories is XYZ analysis, in which the principle of differentiating the assortment into three categories during the analysis process, in contrast to ABC analysis, is based on the uniformity of demand and forecasting accuracy. Category X includes products for which there is constant demand with small deviations and high forecasting accuracy. Category Y are products with varying volumes (for example, seasonal fluctuations) and average forecast capabilities.

The need for category Z products arises sporadically, and the accuracy of their forecasting is low.

After choosing a replenishment system, it is necessary to determine the size of the ordered batch (quantitatively). It is also necessary to determine the order repetition time interval.

The optimal size of the ordered batch and frequency of delivery depend on the following factors:

volume of demand (turnover);

costs for delivery of goods;

inventory holding costs.

As an optimality criterion, the minimum total costs for the delivery and storage of goods are chosen.

Diagram 1.6 shows the dependence of the annual costs of order fulfillment, inventory storage, and inventory management depending on the size of the order.

The total annual cost curve is quite flat near the minimum point. This suggests that near the minimum point, the size of the stock can fluctuate within certain limits without a significant change in total costs.

One of the indicators determined when planning inventory is the order point - the level of inventory at which an order for replenishment is placed. The reorder point is usually expressed in units of inventory or delivery days and is generally calculated using the formula:

Yз = Зд Т,

where Yз is the inventory level;

Зд - average daily stock;

T is the average duration of the functional cycle.

An important indicator is also the average level of inventories, since their storage costs depend on its size.

Scheme 1.2. Dependence of annual management costs on order size

1.3.4 The essence and objectives of transport logistics

Part of the logistics operations along the path of material flow from the primary source of raw materials to the final consumer involves the transportation of raw materials, materials, semi-finished products, and finished products. Transport represents the branch of material production that transports goods and people. In the structure of social production, transport belongs to the sphere of production of material services.

The role of transport in increasing the efficiency of cargo promotion companies has been clearly demonstrated by just-in-time technology. When using it, there is no need to maintain a large warehouse, and capital turnover is accelerated. This technology provides for the delivery of goods “just in time” according to delivery schedules developed in advance and agreed upon between participants in the logistics chain.

Delivery of goods according to a strict schedule requires clear work of management personnel in planning, monitoring and dispatching deliveries. After all, if a supply disruption occurs, participants in the logistics chain suffer significant financial losses.

Transportation costs can account for 40% or more of the total cost of goods. The application of logistics is considered successful if transport costs are about 10% of the cost of purchasing these goods.

Depending on the strategy and objectives of the logistics system, the choice of transport for product delivery is made. This takes into account the location of production, the technical and economic features of various types of transport, which determine the areas of their rational use.

selection of transport and technological delivery system;

selection of a carrier (determination of the type of transport, transportation intermediary and type of vehicle);

coordination of the transport process with the work of the warehouse;

placing cargo inside the vehicle;

transportation routing and control of cargo movement en route;

ensuring the safety of cargo during transportation;

planning of various types of transport when using multimodal transport.

All of the above tasks are solved by logistics managers, which is the subject of their activities.

Very often, when organizing transportation, logistics solves the problem of developing alternative options between points of departure and destination. The volume of goods transported is known (the purchase order is drawn up by the consumer of the goods).

Organizing the delivery of a certain type of cargo from several points of departure to several destinations is the optimization of the choice of specific suppliers and consumers of this cargo, i.e. determination of optimal transport connections between them. The problem posed is usually solved taking into account the limitation of the maximum amount of cargo sent and received by suppliers and consumers, taking into account transportation costs (for different delivery routes) and is classic for logistics.

But when solving such problems, additional conditions may arise that must be taken into account during optimization (thereby complicating the solution). The following situations may occur:

limited throughput (development of schedules for the joint operation of vehicles and mechanisms during loading (unloading) operations at loading (unloading) points);

the size and location of warehouses are not determined (if the enterprise has a sufficient number of warehouses, and the volume and frequency of deliveries are known, then in the case of different transportation costs, the problem of optimizing storage locations and transportation routes is solved).

The solution to a technical problem for logistics is the selection of the most optimal vehicles and devices for transportation, loading and unloading mechanisms, packaging, equipment for transport routes, etc.

For each specific delivery case, a transport and technological transportation scheme is developed that determines the sequence of operations. The solution of technological issues is closely related to the organization of transportation.

Organization of transportation is the preparation of the transport process, the choice of rolling stock and loading and unloading mechanisms, the choice of a rational form of interaction between transport and loading and unloading equipment, and the choice of a route.

Transportation organization includes:

planning;

operational management;

accounting and control;

establishing a document flow procedure;

payments for transportation.

Criteria for choosing a delivery method in logistics may include:

minimum transportation costs (minimum transportation cost or minimum tariffs);

minimum time for goods in transit (minimum delivery time);

minimum risk of late delivery (reliability of transportation);

maximum transport capacity (the ability to transport the required volumes of cargo);

readiness for transportation at any time and ensuring it under various conditions (availability of services, their independence from weather conditions, etc.);

minimum cargo losses during transportation (safety of goods, their protection from loss, damage, damage and theft).

In some cases, this may be one of the most important criteria for the cargo owner.

When solving the problem of choosing a mode of transport, it is important to calculate everything and prevent substitution of criteria, which can lead to an incorrect decision.

Valuation is necessary for all criteria, not just for transport cost calculations. Thus, it is necessary to assess damage due to projected losses of cargo during transportation, due to insufficient availability of transport services or insufficient carrying capacity, etc. With this approach, the main criterion is the cost indicator associated with the delivery of goods. Cost levels are influenced by many factors that must be taken into account in accordance with the Total Cost Concept. When implementing such a logistics approach, the work of individual links in the logistics chain is adjusted to obtain the main result - the promotion of material flow with minimal costs. Low reliability of transportation is not only a delay in delivery time and associated costs, but also delivery of goods later than competitors, i.e. failure of a profitable contract, etc.

In practice, a detailed calculation of the values ​​of the given criteria for the analyzed options is not always carried out. Often, qualitative assessments such as “more expensive - cheaper”, “better - worse”, etc. are enough to make a decision.

Factors influencing the choice of transportation method include: How:

availability of additional services for forwarding, packaging, and delivery of cargo;

route flexibility;

possibility of redirection on the way;

regularity of transport;

carrier personnel qualifications;

control of the movement of cargo along the way using communication means;

flexibility of transportation tariff schemes;

procedure for submitting an application for transportation;

quality of transport services;

efficiency of vehicles.

The list of factors that are taken into account when transporting goods by a specific enterprise can vary significantly and include more than several dozen items, but the main factor in a market economy remains the cost indicator.

Often, when choosing a type of vehicle, an expert assessment of the significance of various factors is used. The main ones in this case are:

reliability of compliance with the delivery schedule;

Delivery time;

transportation cost.

A special role in the logistics system is given to road transport, as the most flexible and mobile part of the transport complex. Without road transport, it is impossible to implement modern logistics technologies (such as "just in time"; JIT - service; "door to door" - DDT - service) in the supply and distribution systems of commodity producers. Payments for transport services are carried out using transport tariffs. These rates include:

fees charged for the transportation of goods;

fees for additional operations related to the transportation of goods;

rules for calculating fees and charges.

Tariffs are a form of price for transport services. The construction of tariffs should ensure:

transport company - reimbursement of transportation costs, as well as the opportunity to make a profit;

the buyer of transport services has the opportunity to cover transport costs.

Transportation cost is one of the main factors influencing the choice of vehicle.

It is known that in a competitive environment, the struggle for the client is inevitable, including in the provision of transport services. This makes adjustments to transport tariffs.

.4 Assessing the effectiveness of logistics operations

The material flow, moving from the primary source of raw materials through a chain of production, transport and intermediary links to the final consumer, constantly increases in value.

The high share of logistics costs in the final price of a product shows what reserves for improving the economic performance of business entities are contained in the optimization of material flow management. Let's consider the main components of the economic effect of using a logistics approach to managing material flows.

In the areas of production and distribution, the use of logistics allows:

reduce inventories along the entire route of material flow;

reduce the time it takes for goods to pass through the logistics chain;

reduce transportation costs;

reduce manual labor costs and related costs for cargo handling operations.

A significant share of the economic effect is achieved by reducing inventories along the entire route of the material flow.

According to the European Industrial Association, end-to-end monitoring of material flow ensures a reduction in material inventories by 30-70% (according to the US Industrial Association, the reduction in inventories occurs in the range of 30-50%). The high importance of inventory optimization is explained by the following:

in the overall structure of logistics costs, costs for maintaining inventories account for more than 50%, including management costs, as well as losses from damage or theft of goods;

most of the working capital of enterprises, as a rule, is diverted to inventories (from 10 to 50% of all assets of enterprises);

in production, the cost of maintaining inventories amounts to 25-30% of total costs.

Reduction of inventories when using logistics is ensured due to a high degree of coordination of actions of participants in logistics processes, increased reliability of supplies, rational distribution of inventories, as well as for a number of other reasons.

The next component of the economic effect from the use of logistics is formed by reducing the time it takes for goods to pass through the logistics chain. Today, in the total time spent on warehousing, production operations and delivery, the time spent on production itself averages from 2% to 5%.

Thus, over 95% of turnaround time is spent on logistics operations. Reducing this component allows you to speed up capital turnover, accordingly increase the profit received per unit of time, and reduce the cost of production.

The economic effect of using logistics also arises from a reduction in transport costs. By optimizing transport routes and coordinating schedules, it is possible to reduce idle runs and improve other indicators of transport use.

The logistics approach also creates conditions for improving many indicators of the functioning of the material-conducting system by improving its general organization, increasing the mutual connection of individual links, and improving controllability.

For quality management of a company, it is necessary to know the theoretical foundations of logistics, have practical experience and be able to creatively use theory and practice to improve the efficiency of the company’s business.

The total economic effect from the use of logistics, as a rule, exceeds the sum of the effects from reducing inventories along the entire route of material flow, reducing the time it takes for goods to pass through the logistics chain, reducing transportation costs, reducing manual labor costs and corresponding costs for cargo operations. This is explained by the emergence of so-called integrative properties in logistically organized systems.

Integrative properties are qualities that are inherent in the entire system as a whole, but are not characteristic of any of the elements individually.

Some literary sources give “six rules of logistics” (6 R), some - seven (7 R), but we give eight rules (8 R). This indicates continuous improvement and development of logistics.

The integrative qualities of logistics systems represent the ability of these systems to realize the ultimate goal, which is called the “eight rules of logistics”:

product - the desired product;

quality - required quality;

quantity - in the required quantity;

consumer - the desired consumer;

time - the cargo must be delivered at the right time;

place - to the right place;

costs - with minimal costs;

personalized - the system is developed for each order.

The goal of a logistics activity is considered achieved if these eight conditions are met.

The efficiency of a logistics system as a queuing system is characterized by the probability of success in performing logistics operations for a given optimality criterion and varies from zero to one. The efficiency of a logistics system is an indicator (system of indicators) characterizing the quality of operation of a logistics system at a given level of logistics costs.

2. Characteristics of the enterprise LLC "TK" MILKA"

.1 General characteristics of the enterprise

Limited Liability Company "TK" MILKA" was established on January 25, 2006 in accordance with the Civil Code of the Russian Federation, based on the organizational and legal form of a Limited Liability Company, this enterprise is privately owned. Location of the company: 432063, Ulyanovsk, 28 passage Engineering, 10.

The organization has civil rights and bears the responsibilities necessary to carry out any types of activities not prohibited by the federal laws of the Russian Federation and carries out its activities on the basis of the current legislation of the Russian Federation.

The organization is commercial, since the purpose of its creation and activities is to make a profit.

The period of activity of the Company is not limited. The activities of the Company are terminated by decision of the director, or on the grounds provided for by the Federal Law “On Limited Liability Companies”.

The enterprise was created with the aim of making a profit from trading activities aimed at replenishing the market with goods and services to maximum meet the needs of the population and realize, on the basis of profit, the social and economic interests of the founders and members.

The total area of ​​the rented premises is 220 sq.m. The occupied area includes a warehouse and office space. The last major renovation of the building was 2 years ago; overall the premises are in good condition.

To deliver products, the organization uses hired transport, mainly GAZelle trucks.

At the beginning of its activities, TK MILKA LLC was a small wholesaler of dairy products in the city of Ulyanovsk (IP Mokeev). Gradually, the enterprise attracted new clients, as a result of which sales volumes increased, and the enterprise could no longer be called a small wholesaler. Currently, the organization cooperates with such manufacturers of dairy and fermented milk products as: Vamin LLC (Tatarstan), Fotida OJSC (Staraya Maina, Ulyanovsk region), Uva-Moloko LLC (Udmurtia), Moloko OJSC (Ruzaevka , Mordovia); as well as with major intermediaries for the purchase of products: Dalimo-Simbirsk LLC (Ulyanovsk), Imperial Trade House LLC, Neptune CJSC (Ulyanovsk region, Novospasskoye settlement), IP Durmanov.

TK MILK LLC has its own direct sales channel for its products - 12 retail outlets.

Sometimes products are supplied by other suppliers, which happens in the case of short delivery times to the buyer and the above-mentioned ones do not have a specific type of product in stock.

There is fierce competition in the industry, which is constantly intensifying due to the emergence of new customer needs, mainly in the areas of quality; the average price of products sold in the industry fluctuates within a small range and depends on the cost of purchasing dairy products from manufacturers.

The seasonality of sales plays a big role. Demand for products increases in the autumn-winter period and decreases in the spring-summer period.

The main competitors are larger companies that offer goods at a cheaper price due to their own production, which also affects sales. Especially buyers from rural areas, for whom the cost of the product is an important criterion for choosing a purchase.

The organization offers its product only in one market - the consumer market. It concentrates on the segment that includes potential buyers whose main needs are, first of all, product quality and cost.

Since 2000, the largest companies in Russia began to adopt foreign trading experience due to economic changes in our country. Large companies offer their wholesalers, who have proven themselves positively in the process of work, distribution contracts. A distribution contract is a document confirming the right to purchase products from the manufacturer and comply with the pricing policy in a given region. For violating the terms of the contract, the distributor may be fined by the manufacturing plant.

The companies "Wimm-bil-dann", "Campina" and "Uva-moloko" (Udmurtia) chose TK MILK LLC as a distributor in our city, giving him a contract in 2006, 2007 and 2008.

The subject of activity of TK MILK LLC is the supply of dairy and fermented milk products to the Ulyanovsk region, as well as their placement at points of sale at negotiated and wholesale-retail prices.

The main objectives of TK MILK LLC are:

studying market conditions and the ability to adapt to its constant changes;

ensuring operational regulation of the volume and range of products, allowing to adapt to fluctuations in demand for products;

ensuring high quality products.

The organization maintains complete documentation reflecting the activities:

register of customer base agreements;

accounting documents that ensure the conduct of our own audits, as well as verification by the relevant government bodies;

a complete list of the range of supplied products (nomenclature) and prices for them;

register of contracts of companies with which TK MILKA LLC cooperates and purchases products.

The company’s activities include three stages: purchasing products from manufacturing plants and intermediaries, delivering them to the enterprise’s warehouses, logistics delivery of products to retail outlets in the city and region.

Products are purchased from manufacturing plants and intermediaries several times a week, thanks to which TK MILKA LLC can provide itself with a constant and uninterrupted range of products.

Delivery of products to the warehouse and its placement plays an important role, since even a slight delay in delivery or placement in the warehouse can lead to undesirable consequences (damage to the goods, expiration of the expiration date, etc.). Here, when delivering, it is also important to take into account seasonality (temperature fluctuations).

Logistics delivery of products to retail outlets in the city and region is the most important point in the work of the enterprise, since its main job is to supply all retail outlets with products.

The range of products supplied by TK MILK LLC to the Ulyanovsk region includes approximately 750 items, which include:

dairy and fermented milk products of various percentages (milk, sour cream, cream, kefir, yoghurts (including drinking yoghurts), cottage cheese, curds, etc.);

assorted milk and milk-fruit cocktails;

cheeses, butter and vegetable oils, mayonnaise in various containers and weights;

juices, drinks.

A product with new properties, the production and distribution of which is added to the existing range, is usually called a new product. Simple improvements to existing products are not included here.

TK "MILKA" LLC uses the following approach to developing a new service. The approach is rather passive in nature, since development begins from the moment an application is received asking for a service. After the application has been received, it is reviewed by the management and relevant departments of the organization. Subsequently, if it turns out that providing this service is economically profitable (that is, the costs will pay off in the near future), then the necessary transport and materials are purchased (if necessary). Further, this service is provided to everyone.

The structure of an organization is those fixed relationships that exist between the divisions and employees of the organization. It can be understood as an established pattern of interaction and coordination of technological and human elements. The management structure is characterized by the composition and information relationships of independent units or individual performers, located in a sequential subordination and endowed with certain rights and responsibilities.

The structure of TK MILK LLC is shown in Fig. 2.1

The enterprise is headed by a general director, who provides general management of the enterprise and is responsible for the final result of its activities. He coordinates all services and departments of the enterprise, develops strategic directions for the development of the enterprise and their economic feasibility.

The commercial director is responsible for calculating the necessary raw materials and inventory, planning the amount and timing of supplies of raw materials, and researching the market for raw materials and materials. Prepares sales plans for the sales department and monitors their implementation. Carries out negotiations with major clients of the enterprise.

Rice. 2.1. Structure of TK MILK LLC

The responsibilities of the chief accountant include monitoring and recording in the accounting accounts of all business transactions carried out by the enterprise, drawing up financial statements and balance sheets in a timely manner. Manages the accounting department and conducts personnel work.

The technical director monitors the condition of the enterprise's vehicle fleet, the serviceability of all equipment, the uninterrupted delivery of products by the organization's drivers from the manufacturing plant to the enterprise's warehouses and the timely delivery and shipment of goods to the company's clients. Also performs duties related to ensuring the administrative and economic activities of the enterprise.

The head of the sales department monitors the process of product sales, resolves issues that arise with clients regarding the company’s work, looks for new clients, and monitors the sales volumes of each type of product. He manages the warehouse and is subordinate to sales representatives (agents) and operators. Compiles a register of invoices for each vehicle for delivery of products on a given day.

Sales representatives (agents) collect orders from stores that are clients of TK MILK LLC for the supply of their products.

Operators issue an invoice (application) provided by sales agents for products for delivery to customers.

Warehouse pickers, together with loaders, select products from the warehouse for subsequent loading into vehicles and delivery to retail outlets and customers.

Having occupied a certain niche in the market of the city and region, the organization’s leaders did not stop there, but continued to expand their activities. At the moment, work is underway to increase the range of products sold, that is, possible options for trading not only dairy and fermented milk products, but also other everyday food products are being considered, and new markets are being explored.

The psychological microclimate in a team can be characterized as favorable for effective and fruitful work.

The discipline is not very strict, some independence in work is provided.

Wages are paid on time, and in case of some problems they provide financial assistance and, at the request of the employee, an advance can be issued.

High efficiency is observed, since the average age of employees is 25-35 years.

The growth rate of production volume and sales of products, improving its quality directly affect the amount of costs, profits and profitability of the enterprise. Therefore, the analysis of these indicators is of great importance.

Table 2.1. Main technical and economic indicators of TK MILK LLC

Indicators

2007 to 2006 in%

Volume of product purchases, tons

Product sales volume, tons

Number of sales representatives, people.

Cost of products sold, thousand rubles.

Profit from products sold, thousand rubles.

Products sold, thousand rubles.

Commercial products, thousand rubles.

Sales of products per sales representative, thousand rubles.

Costs for technical equipment, thousand rubles.


According to the table. 2.2. it can be seen that in 2007 purchase volumes increased by 22.7% compared to 2006. Sales volume in 2007 increased by 23.8% compared to 2006 due to an increase in the number of sales representatives from 6 to 10 people (40%).

Costs in 2007 for production costs increased by 22.7% due to an increase in purchase volumes, and costs for technical equipment also increased by 3.8% due to an increase in product turnover, since larger areas are required to store more goods.

Sold and commercial products in 2007 changed in almost equal proportions (by 24.2% and 22%, respectively), since the volume of purchases and sales volume also do not differ significantly.

Based on the foregoing, we can conclude that there is an emerging trend towards a decrease in finished product balances. Considering the growth in purchases and sales of products, there are objective conditions for increasing the volume of purchases in 2008.

Summarizing the results of the analysis of procurement and sales at the enterprise, we can say that in 2006-2007. At LLC "TK" MILKA" with a slight revaluation of purchasing and sales opportunities, a revival of activity is observed, due to changes in the consumer market conditions, favorable for the sale of dairy and fermented milk products.

Due to the large volume of work, the organization needed to increase the number of working personnel associated specifically with the sale of products, namely sales representatives. In 2007, their number increased by 40%, which significantly facilitated the work of the entire team as a whole and increased the level of sales.

Sales profit increased by 59% compared to 2006, which was due to an increase in purchase volumes, a reduction in costs (by 33.3% compared to 2006), as well as the expansion of product markets and the constant growth of new customers.

.2 Analysis of the activities of the enterprise LLC "TK MILKa"

Based on the analysis, all financial and economic activities of any industry are studied and assessed. Any type of economic activity begins with the investment of money, flows through its movement and ends with a result that has a monetary value. Therefore, we can say that in modern conditions, the analysis of financial and economic activities is leading in the economic sciences. He is able to comprehensively examine and evaluate all aspects and results of cash flow, the level of relationships associated with cash flow, as well as the possible financial condition of the object under study.

Economic analysis is a deep, scientifically based study of all results in the economic process.

The purpose of this section is to determine the state of the enterprise for the period from 2006 to 2007. To do this, a series of analyzes will be carried out with in-depth attention to certain positions.

Initially, let's look at the company's balance sheet for 2006 and 2007. (Table 2.2.)

2.2.1 Financial stability analysis

To ensure the prosperity of an enterprise in market conditions, management personnel need to assess the possible and appropriate pace of its development from the position of financial support, identify available sources of funds, thereby contributing to the sustainable position and development of business entities. Determining the sustainability of the development of commercial relations is necessary not only for the organizations themselves, but also for their partners, who rightly want to have information about the stability, financial well-being and reliability of their customer or client. Therefore, an increasing number of counterparties are beginning to get involved in research and assessment of the sustainability of a particular organization.

Table 2.2. Balance sheet of the enterprise LLC "TK" MILK" for 2006-2007.

Indicators

1. Fixed assets and other non-current assets, thousand rubles.

including:



1.1. fixed assets

1.2. unfinished capital investments, thousand rubles.

1.3. equipment, thousand rubles

1.4. long-term financial investments, thousand rubles.

2. Inventories and costs, thousand rubles.

including:



2.1. production inventories, thousand rubles.

2.2. work in progress, thousand rubles.

2.3. deferred expenses, thousand rubles.

2.4. finished products, thousand rubles.

2.5. goods, thousand rubles

other, thousand rubles

3. Cash, settlements and other assets, thousand rubles.

including:



3.1. cash and short-term investments, thousand rubles.

3.2. settlements and other assets, thousand rubles.

2. Settlements and other liabilities, thousand rubles.

including:



2.1. short-term loans and borrowings, thousand rubles.

2.2. long-term liabilities, thousand rubles.

2.3. calculations, thousand rubles


Assessing financial stability allows external subjects of analysis (contractual partners) to determine the financial capabilities of an organization for the long term, which depend on the structure of its capital.

To assess the financial stability of an enterprise, relative and absolute indicators are used, calculated in table. 2.3.

Table 2.3. Analysis of the financial stability of the enterprise LLC "TK" MILK" for 2006-2007.

Indicators

Deviation

1. Sources of own funds, thousand rubles.

2. Fixed assets and other non-current assets, thousand rubles.

3. Availability of own current assets, thousand rubles.

4. Long-term loans and borrowings, thousand rubles.

5. Availability of own and long-term assets, thousand rubles.

6. Short-term loans, thousand rubles.

7. The total value of the main sources of formation of reserves and costs, thousand rubles.

8. Amount of reserves and costs, thousand rubles.

9. “+” or “-” indicators of own working capital, thousand rubles.

10. “+” or “-” indicators of the total value of the main sources of reserve formation, thousand rubles.


According to the data obtained as a result of calculations, it is clear that:

the indicator of sources of the enterprise's own funds in 2007 increased compared to 2006 by 3,600 thousand rubles, the increase was due to short-term loans and borrowings, as well as due to an increase in the volume of purchases and sales of products;

the indicator of fixed assets and other non-current assets increased, compared to 2006, by 7220 thousand rubles. This indicates that the company is expanding, but this is not a positive indicator from the point of view of financial condition, since the profit from this decreases;

the indicator of own current assets decreased by 3,620 thousand rubles. due to an increase in non-current assets, because current assets are the main indicator of an enterprise’s profit;

the indicator of long-term loans and borrowings has a zero value, since TK MILK LLC does not have them;

the indicator of short-term loans and borrowings also increased, compared to 2006, by 1,900 thousand rubles. This was due to an increase in the volume of product purchases compared to 2006 by almost 240 tons, which resulted in short-term fundraising;

the indicator of the total value of the main sources of reserve formation and costs decreased in 2007 by 1,720 thousand rubles;

the indicator of inventories and costs increased by 3069 thousand rubles, since with the necessary stock of products in the warehouse there is no need for constant replenishment of products, which reduces transportation costs;

The lack of own working capital is 6689 thousand rubles. This is a consequence of the constant increase in sales plans of manufacturing plants, as well as the expansion of the scale of sales and personnel;

There is also a lack of value in the main sources of inventory formation and costs, which amounts to 4,789 thousand rubles.

Based on the values ​​​​calculated in the table, we determine the type of financial stability of the enterprise - the enterprise is in an unstable position.

2.2.2 Analysis of balance sheet liquidity

Having analyzed the property and financial condition of the enterprise, you can begin to analyze liquidity. Liquidity is the ability of values ​​to turn into money.

To determine the liquidity of the balance sheet of our enterprise, consider table. 2.4., where assets and liabilities are divided into groups and we will separately analyze liquidity indicators.

The most liquid assets increased by 14,375 thousand rubles. in 2007, which indicates an increase in own funds and is a consequence of the refusal of loans. This was facilitated by an increase in the volume of products sold.

Table 2.4. Liquidity analysis of the enterprise TK MILK LLC

Indicators

Deviation

1. The most liquid assets, thousand rubles.

2. Quickly realizable assets, thousand rubles.

3. Slowly selling assets, thousand rubles.

4. Hard-to-sell assets, thousand rubles.


1. Most urgent obligations, thousand rubles.

2. Short-term liabilities, thousand rubles.

3. Long-term liabilities, thousand rubles.

4. Constant liabilities, thousand rubles.


LIQUIDITY RATIO



Quickly realizable assets increased by 13,000 thousand rubles. compared to 2006, which indicates a decrease in the share of accounts receivable and is favorable, since customer debts are reduced and cash flows in.

Slowly sold assets increased from 12,178 to 15,234 thousand rubles. (by 3056 thousand rubles). This indicates the emergence of the possibility of purchasing products in reserve (purchase a product at a time at a lower price before its immediate rise in price).

Hard-to-sell assets increased by RUB 7,220 thousand. in 2007, which indicates the ability of the enterprise to pay for the material assets of the enterprise, equipment.

A balance sheet is considered liquid if the following equalities are met:

In our case, A1 ³ P1 (cash has decreased, accounts payable has increased), but the remaining inequalities are satisfied.

The balance sheet cannot be considered absolutely liquid, but it is assumed that the lack of funds can be covered by accounts receivable, but at the same time, it will not always be possible to cover accounts receivable with accounts payable, since the terms of the loan may come before the money arrives from the debtors.

According to the results of the liquidity analysis (Table 2.4.), it is clear that the company is increasing the level of its financial indicators and becoming more solvent, as evidenced by the increase in the liquidity ratio, it increased from 0.61 to 0.78. Based on this, we can say that the situation at TK MILKA LLC is stabilizing.

Having analyzed the financial stability of the enterprise, as well as the liquidity of its balance sheet, we can consider the financial results of TK MILK LLC.

Table 2.5. Financial results of the enterprise LLC "TK" MILK" for 2006-2007.

Financial performance indicators

Indicator value, thousand rubles.



Revenue from product sales

Result from implementation

Result from other implementations

Balance of income and expenses from non-realized transactions

Balance sheet profit

Net profit

Accounts receivable

Accounts payable


According to the table. 2.5. One can note a noticeable improvement in the financial condition of the enterprise.

The organization's profit in 2007 increased by 1162.88 thousand rubles. compared to 2006.

The result from product sales increased more than 2 times, from 1056.5 to 2649.38 thousand rubles, which was facilitated by an increase in product sales volumes.

A significant share of the company's balance sheet consists of accounts receivable and accounts payable. Therefore, the company needs to demand money from debtors, otherwise there will not be enough funds to pay its obligations to the bank.

Accounts receivable increased by 13,000 thousand rubles. and amounted to 38,000 thousand rubles, which means an increase in the financial balance and allows the company to expand the volume of product purchases, thereby increasing profits and allowing itself to be loyal to its customers.

An increase in the company's accounts payable shows that it has funds in its assets, which it can receive in case of urgent need at any time, since the creditors are solvent; TK MILKA LLC simply makes small deferrals on payments to avoid unforeseen situations.

As can be seen from table. 2.5., the general condition of the enterprise in 2007 greatly strengthened its financial position.

Considering the nature of the activities of TK MILK LLC, we can come to the conclusion that solving logistics problems is of paramount importance for this enterprise.

Management of procurement planning processes, inventories, storage and sales of products is entrusted to the commercial director. The technical director is responsible for solving transport logistics problems.

Micrologistic system built according to the following scheme:

provider purchase storage sales consumer

does not work effectively enough, especially for some elements of this scheme:

storage

The existing distribution system is ineffective because does not help to minimize the total costs of selling the enterprise’s products, i.e. does not lead to maximum profit

At this stage, for the enterprise under study, the problem of the throughput capacity of the existing warehouse is quite relevant. Trade turnover is constantly growing and the available warehouse space is now sufficient for unloading, short-term storage of goods and collection of goods according to customer requests.

But every store requires an assortment of products (yogurts, glazed cheese curds, curds, juices, etc.). The main problem of warehousing of this enterprise is the lack of separation of the assortment, different groups of goods, i.e. The work of the warehouse of TK MILKA LLC cannot satisfy the requirements of customers, which reduces the sales volume of the enterprise.

Conclusions:

1. The analysis shows that the volume of purchases and the volume of product sales are interdependent indicators. In a market economy, priority is given to the volume of product purchases, which determines the volume of sales. Therefore, a possible increase in sales volume is the basis for developing an enterprise activity plan for 2008.

An assessment of the financial results of the enterprise shows that the enterprise is in an unstable state. One of the reasons is the inefficiency of the logistics system.

3. Improving the logistics system at the LLC TK MILKA enterprise

.1 Action plan to improve the enterprise’s logistics system

The main subject of study in distribution logistics is the rationalization of the process of physical distribution of the available stock of materials. How to package products, what route to send them, is a warehouse network needed (if so, which one?), are intermediaries needed - these are approximate problems solved by distribution logistics.

Logistics studies and carries out end-to-end management of material flows, therefore it is necessary to solve various problems of a distribution nature, that is, to divide something between someone, at all stages

Distribution logistics covers the entire range of tasks for managing material flow in the supplier-consumer area, starting from the moment the implementation task is set and ending with the moment the delivered product leaves the supplier’s sphere of attention. At the same time, the main share is occupied by the tasks of managing material flows, which are solved in the process of promoting finished products to the consumer.

The composition of the tasks of distribution logistics at the micro and macro levels is different.

At the enterprise level, that is, at the micro level, logistics poses and solves the following problems:

planning the implementation process;

organization of order receipt and processing;

choosing the type of packaging, deciding on packaging, as well as organizing other operations immediately preceding shipment;

organization of product shipment;

organization of delivery and control of transportation;

organization of after-sales service.

The demand identified by marketing must be met in a timely manner through fast and accurate delivery (in the West there is a term “quick response technology”). This “quick response” to emerging demand is possible only with an established logistics system, including its functional area that concerns sales, that is, distribution logistics.

Marketing monitors and determines the demand that has arisen, that is, it answers the questions: what product is needed, where, when, in what quantity and of what quality. Logistics ensures the physical movement of the in-demand commodity mass to the consumer. In addition, logistics integration makes it possible to ensure the supply of the required goods at minimal cost, since the cost of goods passing through the chain will be low only if this chain is logistically organized.

In a holistic distribution logistics strategy, two fundamental aspects can be distinguished. In simplified form they can be represented:

firstly, as a study of market needs, which is what marketing actually does;

secondly, as ways and methods to most fully satisfy these needs through more efficient organization of transport and forwarding services.

The LLC TK MILKA company is a distributor of manufacturing plants of dairy and fermented milk products in the Ulyanovsk region.

Every year, these factories introduce new products into production, and accordingly, the TK MILKA LLC enterprise is constantly expanding the range of products it sells. But not every new product is well introduced into stores in the city and region, this leads to the fact that it is not profitable for the company to purchase this product is from manufacturing plants, which, in turn, are not satisfied with this situation. They need all the products they produce to be sold everywhere, and TK MILKA LLC would prefer to have a full range of products from manufacturing plants, as well as to have with them distribution contract.

The logistics process in a warehouse is very complex, since it requires complete coordination of the functions of stocking, cargo processing and physical distribution of orders.

In practice, warehouse logistics covers all major functional areas considered at the micro level. The functioning of all components of the logistics process should be considered in connection and interdependence. This approach allows not only to clearly coordinate the activities of the warehouse service, it is the basis for planning and monitoring the progress of cargo in the warehouse with minimal costs.

It is possible to increase warehouse throughput without capital investments by optimizing processes and reducing warehouse costs. Currently, to solve the problem of organizing the storage and selection of goods in warehouses, many technologies are used, based on different principles and involving the use of appropriate warehouse equipment. Universal collapsible racks are used very effectively in warehouses.

On the racks it is possible to store loads 2, 3 or more times. Installing shelving can significantly reduce the cost of storing a unit of product, effectively using the useful area of ​​the warehouse.

To resolve these issues, it is necessary to develop an action plan to improve distribution (sales) and warehouse logistics. It is as follows:

) Organizational arrangements:

charging the head of the sales department with the responsibility of introducing new products into stores and retail chains in the city and region;

introduction of a monthly sales plan for each sales representative;

holding a “two for the price of one” promotion.

) Technological measures:

purchase of additional equipment to optimize warehouse activities (installation of shelving).

3.2 Economic evaluation of the proposed activities

LLC "TK" MILKA" has a head of the trading department who monitors the sale of products, their balances in the warehouses of the enterprise. If the management of the enterprise assigns the head of the trading department the responsibility for introducing new products into stores and retail chains of the city and region, then when new products need:

receive samples of new products;

distribute them to stores and retail outlets that are clients of TK MILK LLC.

But his work doesn't end there. The head of the sales department will be required not only to deliver the product to the retail outlet, but also to advertise its new qualities and advantages over other products of similar composition. It is necessary to periodically appear at these points of sale and communicate with sellers, finding out how the promotion of the introduced position is going. After this, there is a small chance that the product will have better promotion than if it had been put into stores without prior advertising.

At the same time, a small problem may arise regarding large networks of the city and region, which consists in the fact that each network has its own matrix (nomenclature) of products (product matrix is ​​a list of types of products that are purchased from a specific supplier) and the introduction of a new position into it slightly complicates case.

To solve this problem, the head of the sales department needs to meet with the purchasing manager of this network and resolve this issue with him, explaining that the presence of this position on the shelves of their outlets can increase their profits and allow them to expand the range of products sold.

If these measures are taken to introduce new positions of the manufacturing plant, this will expand the range of products sold and thereby significantly increase sales volumes, because each manufacturing plant introduces up to five new positions annually, and such plants with which LLC " TC "MILKA" has concluded three distribution contracts.

The next point to improve the efficiency of distribution (sales) of products is to introduce a monthly sales plan for each sales representative. The essence of this event is to establish a certain amount for which the sales representative must sell products per month of his work. When this plan is fulfilled, he will be awarded a salary bonus in the amount of a clearly defined amount.

The introduction of this event will increase the incentive of the sales representative to sell a larger volume of products, which, in turn, will contribute to an increase in the overall volume of distribution (sales) of the enterprise’s products.

The possible bonus for fulfilling the plan will be 1000 rubles.

The company currently employs 10 sales representatives; the costs of TK MILK LLC to pay bonuses will be 10 thousand rubles.

The volume of products sold when the plan is fulfilled will increase by approximately 10-15%, as a result of which the enterprise’s profit per month will increase by 12,044 rubles.

((balance sheet profit + 10%/12 months) - 10000)*((2649.38 + 10%/12 months) - 10000) = 232825 rub.

220781=12044 rub.

Consequently, having lost an insignificant amount to pay the bonus, the company benefits both in increasing sales of products and in increasing profits.

Promotion for retail clients.

Let's take, as an example, the "TWO FOR THE PRICE OF ONE" promotion.

To do this, we take one type of necessary product in the required quantity (usually 2-3 copies), pack it in bright colorful packaging with the company logo and the word PROMOTION.

The duration of such promotions is no more than one month. When it is carried out, the buyer purchases two types of goods for the price of one (the second is free). The promotion is designed to ensure that a tempting offer will allow you to purchase the product and try it. And since the company is confident in the quality of its product, this gives hope for a good result of the ongoing campaign.

Table 3.1. Calculation of indicators for the “TWO FOR THE PRICE OF ONE” promotion at TK MILK LLC in March 2007

The name of indicators

Meaning of indicators

Quantity of products participating in the promotion (drinking yoghurt "Milkovo" 500 g), pcs.

Price for 1 piece. yogurt "Milkovo" 500 g, rub.

Proceeds from the action, rub.

Revenue from the regular sale of this product (without promotion), rub.

Costs per share, rub. - purchase of product from the manufacturer, rub. - packaging costs for the promotion, rub.

Loss in profit, rub.


According to the table. 3.1. It can be noted that to carry out the promotion, the company needs to spend more than it can receive if the result of the promotion is positive. There is nothing negative about this, since this promotion is largely designed not for making a big profit, but for good sales of the product participating in the promotion.

The cost of carrying out the campaign is 12,500 rubles.

The expected profit from the promotion is 6175 rubles, which is two times lower than the costs.

The loss in profit from the sale of the Milkovo product 500 g will be 5825 rubles.

With a positive effect of the promotion, sales of this product should increase and in the future the expected sales revenue will amount to 12,350 rubles, which will significantly increase not only the sales volume of the enterprise, but also the volume of revenue.

Installation of shelving.

Universal collapsible racks are used very effectively in warehouses. On the racks it is possible to store cargo in two, three, or more times. Installing shelving will significantly reduce the cost of storing a unit of product, effectively using the useful area of ​​the warehouse. Upon receipt, the products will be arranged in an assortment, which will allow warehouse workers to complete the goods in strict accordance with the buyer’s order. The storage time of products in the warehouse will also be reduced, which contributes to an increase in trade turnover, and therefore profit.

The cost of installing shelving will be 20,000 rubles.

The volume of products sold will increase by 15% -20%, as a result of which the enterprise’s profit per month will increase by 32,951 thousand rubles.

((book profit + 15%) - 20,000)/12 months = ((2649.38 + 15%) - 20,000)/12 months. = 253732 rub.

(in 2007, monthly profit is 220,781 rubles)

220781=32951 rub.

The average shelf life of goods in a warehouse is determined by the formula:

where is the total number of ton-days of storage for the period (month, year);

The total amount of cargo that has passed through the warehouse.

In a month (30 days), 150 tons of cargo pass through the warehouse, with 45 tons of cargo stored for 15 days, 20 tons for 7 days, 35 tons for 5 days, 50 tons for 3 days.

Therefore, the total number of ton-days of storage will be:

days.

When installing additional equipment (racks), the total amount of cargo passing through the warehouse will increase to 180 tons per month

Carrying out the same calculations, it can be established that the total number of ton-days of storage will decrease and will be 6 days.

Economic evaluation of the proposed activities.

All proposed measures must be implemented gradually. When carrying out events within 6 months, it will be easier for the enterprise not only financially, but also morally to make all the innovations in its work.

Table 3.2. Calculation of indicators characterizing the economic effect of the proposed activities

The name of indicators

Indicator value

Enterprise profit from product sales for 6 months, rub.

Costs of bonuses to sales representatives, for 6 months, rub.

Increase in sales volume due to the introduction of a sales plan, %

Increase in profit due to maintaining a sales plan, for 6 months, rub.

Increase in sales volume due to installation of shelving, %

Increase in profit due to the installation of shelving, for 6 months, rub.

Costs for installing shelving, rub.

Costs of promotions, rub.

Profit loss due to promotions, rub.

According to the table. 3.2. It can be noted that the total cost of all proposed activities is 98,373 rubles. Quite a significant amount. But since the implementation of these measures should be carried out within 6 months, this will not have a very significant impact on the enterprise’s profit, which during this period will increase by 269,970 rubles without taking into account the addition of profit from the effect of the “TWO FOR THE PRICE OF ONE” promotion, the amount of which is projected to be amount to 67925 rubles.

Since it is not possible to determine exactly how much profit can increase, and, accordingly, sales volume, after analyzing the situation, you can make an approximate forecast. The result of the forecast is 20% for the next six months, which will amount to 2,161,360 rubles.

Conclusion: Every year, manufacturing plants introduce new products into production and, accordingly, the LLC TK MILKA enterprise is constantly expanding the range of products it sells. But not all new products are well introduced into stores in the city and region, so the enterprise TK LLC MILKA" eventually stops purchasing these products from manufacturers. The management of the enterprise needs to:

assign the head of the sales department the responsibility for introducing new products into stores and retail chains in the city and region.

To increase the volume of distribution (sales) of products, you can enter a monthly sales plan for each sales representative.

The sales (marketing) service at the enterprise is engaged in studying the sales market and developing measures to improve the volume of product sales, but this service does not work quickly enough. To improve its performance, the following measures can be proposed:

conduct promotions among wholesale customers and retail buyers.

Each outlet works to increase revenue. One of the main components of good revenue is a wide range of products presented. At the moment, the organization of the warehouse does not satisfy the buyer's demand in this direction.

To improve warehouse logistics, the following measures can be proposed:

install additional equipment (racks) in the warehouse, this will solve the problem of undivided assortment into certain groups of goods, which also helps to optimize the distribution of products.

Conclusion

The conducted research and practical calculations allow us to draw the following conclusions and proposals.

The study of logistics structures and methods made it possible to determine the most effective chains, the implementation of which allows to reduce the costs of the enterprise.

An analysis of the activities of the enterprise TK MILK LLC showed that its financial condition is unstable. The enterprise systematically makes a profit, but its magnitude does not allow solving the problems of technological and social development.

One of the reasons for the unsatisfactory state is the low efficiency of the logistics system.

This is expressed as follows:

Sales (marketing) logistics does not allow increasing the enterprise’s profit from product sales due to the fact that:

the company does not draw up a sales plan for sales representatives;

no marketing activities such as promotions are carried out;

nomenclature items offered by suppliers-distributors are not implemented.

The existing system of warehousing goods does not allow timely processing of consumer requests (the time increases from 20 minutes to 40), which does not contribute to an increase in profits.

To eliminate the shortcomings, a plan has been developed that includes the following measures to improve the logistics system:

Improving distribution (sales) logistics:

inclusion in the plans of the sales department of an item on the introduction of new products into stores and retail chains in the city and region;

development of a monthly sales plan for each sales representative with incentives for its implementation;

holding a "two for the price of one" promotion

Improving warehouse logistics:

install additional equipment in the warehouse.

The implementation of this action plan allowed:

Increase the volume of shipped products and, accordingly, increase the profit of the enterprise from 2649.38 thousand rubles. up to 3324.79 thousand rubles. (for 675,790 rub.)

Reduce storage costs for products from 15,259 thousand rubles. up to 15106 thousand rubles. (for 153,000 rub.)

Reduce the total number of tonnage days of storing goods in a warehouse from 8 to 6 days.

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To classify logistics processes, as well as introduce logistics management into the daily operations of City-Stroy LLC, it is necessary to create an independent division in the organizational structure of the company - a logistics service, directly subordinate to the company's management.

In most cases, the number and volume of orders may be such that they do not allow logistics experts to cover all aspects of order fulfillment in a high-quality and detailed manner. In this regard, it is necessary to distinguish the process of order management from the process of coordination itself. The logistics service is faced with the task not of resolving emerging tasks and conflict situations, but of reviewing and redividing them among other company services, not of immersing in the countless, sometimes purely technical details of the order fulfillment process, but of coordinating enlarged blocks of tasks.

However, without the logistics service available in the company’s management structure, such integration is unthinkable. This hinders the effective functioning of the company and makes its subsequent formation unthinkable, which acutely raises the question of the need to reorganize the management structure.

The creation of a logistics service will make it possible to link the tasks of logistics management of the company’s internal business processes with the business processes of partners and customers into an integral system.

The logistics branch in Russia is showing exponential growth, which is reflected in large companies organizing their own distribution networks, as well as in the emergence of a market for logistics providers. Logistics is becoming an effective tool for increasing company productivity, so many enterprises are striving to optimize the management of their supply chains and add value in the process of moving goods to final customers.

Based on this, the model for building a logistics system at City-Stroy LLC should consider current trends in the operation of logistics systems, without scattering responsibility for its implementation between different services and departments.

The core prerequisite for the implementation of the doctrine of integrated supply chain management is a high level of organization of business processes in the company, from the fact that SCM is the integration and management of key business processes within the supply chain.

This is the part of the business associated with optimizing the movement of a product from the moment of its origin (including each preparatory period) to the moment of its sale or consumption. Therefore, the core task of City-Stroy LLC from the point of view of the SCM doctrine at the current time is to build long-term relationships with members of the supply chain.

Supply chain management is the process of organizing the planning, execution and control of the flow of raw materials, materials, work in progress, finished goods, as well as providing effective and prompt service by acquiring operational information about the movement of goods. SCM, considering the service requirements of customers, allows us to ensure the presence of the required product at the required time in the required place at minimal cost. When organizing SCM, there is a shift in emphasis from managing individual types of sources to integrated optimization of business processes. This means that the management of basic business processes, such as procurement - production - division, is subordinated to solving the main tasks of increasing the quality of customer service and reducing costs on the scale of each supply chain.

We will work on the implementation of SCM in the functioning of City-Stroy LLC and the main links of its supply chain.

Supply chain work begins with forecasting market consumption. Inaccuracy in the forecast results in huge losses: non-use of raw materials, production losses, losses in trade, indirect losses. If the forecast is underestimated, it will be impossible to find the product on sale. If the forecast is overestimated, excess commodity reserves are formed, which entails a markdown of goods and lost profits. Long production cycles, seasonal fluctuations in demand, wide product lines and short product life cycles all increase the likelihood of forecast errors.

Inaccuracies also result in distortions of information within the supply chain itself (“whiplash”). Other sources of information distortion include promotions and lack of knowledge about the needs of final buyers. Companies can reduce the negative impact of bullwhip by ensuring visibility into the needs of each supply chain.

Fluctuations in demand are not the only source of uncertainty in the supply chain. There is also uncertainty in the interaction with the contractor - probably not a single company can boast that all contractors deliver goods on time and in full, and do not inflate prices. Delays in physical flows often occur due to the fact that the contractor cannot respond in a timely manner to the metamorphosis of the client’s needs, delays the clearance of cargo, or cannot control its transportation. In order to reduce procurement risks, City-Stroy LLC creates reserve reserves or enters into contracts with an “excessive number” of contractors. However, this is not always the best option: insurance reserves are essentially frozen funds that could be invested in the business, and, as practice shows, it is better to establish long-term partnerships with particularly loyal contractors than to maintain a huge pool of contractors.

Unlike warehouse reserves, increasing or decreasing production capacity requires significant time. These risks can be reduced through greater elasticity, that is, through the use of the same capacity to produce different products. In production optimization, the main goal is to formulate optimal production plans, assembly processes, and even achieve reasonable equipment placement based on a review and forecast of demand.

Excessive warehouse reserves have a negative impact on financial performance. In this environment, it is necessary to pool reserves, make common components for various products, and postpone the last stage of production until all orders have been received. Thus, for effective management of reserves, it is necessary to ensure, first of all, their transparency, and secondly, to establish a close connection between reserve management (in particular, the warehouse) with other divisions of the company and counterparties.

Optimization in logistics is, first of all, reducing losses. Supply chain management is all about providing the customer with a particularly good product, that is, a product with the least loss of quality. In other words, on the way from production to the buyer, the quality of the product actually invariably decreases, and the task of supply chain management is to ensure that the properties of the product change to the least extent. To achieve this, supply chains must respond quickly to changing circumstances, ensure the rapid movement of goods, be transparent in terms of information and facilitate the tight integration of the company with its partners and contractors. The supply chain cannot operate safely if the manufacturer does not know what reserves the retailer has, and vice versa.

At the initial level, City-Stroy LLC should focus on improving internal processes and functions. Virtually all aspects of improvement are in 2 main areas - procurement and logistics. The result of functional integration is a significant reduction in the number of contractors and 3-PL providers, rationalization of the product portfolio and optimization of procurement costs. This local result is limited to a specific function or business unit and does not have power over the entire company.

At a further stage, the evolution of supply chains extends to the cross-functional tier. If previously logistics at City-Stroy LLC came down to warehousing and transportation, then at the new stage of its development we need a new look at logistics as an integrated system of planning, management and control of physical flows. During this period, logistics begins to take on more and more functions that were previously handled by the sales department. This is due to the increasing complexity of the flow of goods and the need to use special knowledge and logistics methodologies. Management will understand the effectiveness of the new doctrine and will be eager to disseminate it within City-Stroy LLC. The core emphasis is on improving the processes of passing products and services through each supply chain, for which certain areas of activity are automated and special information technologies are introduced (warehouse and transport management). Procurement tactics focus on building tactical relationships with a close circle of contractors. At this level, demand management becomes the main factor - accurate forecasts are the key to effective sales and operational planning.

An obstacle to the transition to the 3rd tier may be the distrust of the management of City-Stroy LLC towards external partners and the reluctance to share information with them. Management, having overcome these stereotypes, moves the company to the next new level - maximum transparency and cooperation.

At this tier, procurement is provided by several key contractors. Business partners participate in planning the company's activities and developing new products and services. The logistics department establishes tactical cooperation with qualified 3-PL providers, within which information systems are being introduced that improve the exchange of information and transparency of the movement of goods between partners in supply chains. Marketing and sales participate in the supply chain by ensuring that key buyers are involved in configuring services through an interactive online portal. Taken together, the use of modern special technologies for cooperation and information exchange (CRM, SRM, e-commerce, e-business) allows companies and their external partners to achieve a high level of transparency in each supply chain, resulting in a reduction in order processing time, service delivery times and effective management physical sources.

It turns out that increasing the efficiency of supply chains is the key to the subsequent formation and competitiveness of City-Stroy LLC, and the use of modern special technologies for managing integrated logistics plays a significant role in building the right supply chain to ensure the highest satisfaction of customer needs.

To organize effective material flow management activities, City-Stroy LLC needs to create a logistics department. This will allow you to immediately build a logistics system and clearly define functions and responsibilities. In our opinion, it is possible to create a so-called classic three-level organizational structure of the logistics service for City-Stroy LLC.

At City-Stroy LLC, the following departments and groups should be created in the three-level organizational structure of the logistics service (with fragments of the functions performed):

  • - department of logistics or procurement (calculation of the need for material resources, selection of a supplier, organization of the procurement process) - City-Stroy LLC has;
  • - transport department (delivery of material resources to the enterprise and production units, transportation of finished products to consumers) - available at City-Stroy LLC;
  • - Warehousing department (acceptance of material resources, their warehousing, storage and release into production). Warehouses are not separated into a separate structural unit - functions are distributed among other departments;
  • - inventory department (calculation of optimal volumes of inventories of material resources and finished products) - not allocated, functions are performed by OMTS;
  • - distribution department (limiting the need for material resources, monitoring the consumption rates of materials and their consumption in the production divisions of the enterprise) - not allocated;
  • - sales or sales department;
  • - information support department (communications management within the logistics service, communication with enterprise divisions, suppliers and consumers) - this department does not exist at City-Stroy LLC.

In micrologistics chains operating in various conditions of production and economic activity of enterprises or organizations, a modular structure of departments and groups of the logistics service can be used. At City-Stroy LLC, it is advisable to use the option for industrial enterprises with a full production cycle, a significant range of consumed material resources and a wide range of products.

This option involves the use of the spatial structure of its formation and is a multi-iterative process carried out in the following sequence (in iterations):

  • - a set of functional logistics blocks is produced, the number of which depends on the areas of activity of business entities;
  • - departments or groups of the logistics service are arranged depending on the number of employees at the enterprise and the range of material and technical resources used;
  • - the principles of forming an organizational structure for each department or group of the logistics service are established;
  • - the functions of departments and groups of the logistics service are determined based on the full range of logistics operations performed at the enterprise, depending on the direction of its production and economic activities;
  • - the required number of employees is calculated for each department or group of the logistics service based on the volume of logistics operations performed;
  • - material and information flows are formed during the interaction of the logistics service with other organizational structures of the enterprise.

The proposed structure makes it possible to simultaneously allocate at the enterprise a single function for managing end-to-end material flow.

The graphic-verbal model reflects the composition and flow of information in the sales department, presented schematically and having a verbal description.

Mandatory working documentation reflecting the composition of information in an object is a logical information diagram.

The logical information diagram (LIS) of an object allows you to present a list of all information circulating in the sales department (input, output, normative and reference), with its grouping by the main types of work performed in the object.

Logical information diagram of the logistics department is shown in Table 3.

Table 3 - Logical information diagram of the sales department

List of procedures

Performers

Input information

Output information

Regulatory and reference information

Managers for work with consumer enterprises

Regional Representative Managers

Managers for working with stores and pharmacies

Private Sector Managers

Making decisions about working with a consumer and choosing a consumer

Warehouse request for product availability

Consumer selection method

Sending a request to the warehouse for product availability

Application from a consumer to purchase products

Request for availability of required products

Registration of product delivery

Application for purchase of products

Order and its copies for the purchase of products

Guidelines based on the tax code and general accounting rules

Sending products to the consumer

Consumer confirmation of receipt of products

Receipt of payment made by the consumer for the products received

Invoice for the supply of products

Consumer payment receipt

The form of a particular document often determines the amount of labor spent not only by those employees who draw up these documents, but also by those who study, analyze and use them for reference purposes. It is necessary to determine the minimum amount of information necessary and sufficient for the management process. This task can be implemented using a table of repeatability of indicators in documents.

This table should reveal:

duplication of individual details in documents;

compliance of the information contained in the document being studied with the objectives of the object being studied;

compliance of any document with its intended purpose;

the nature of the document’s use at its destination.

Table 4

Repeatability of indicators in documents

Name of individual details

Types of documents

Gains and losses report

Act of Handover

Invoice

Balance sheet

Pay slip

Organization details

Tax deductions

Revenues from sales

Contributions to the pension fund

Health insurance contributions

Postponement of tax liabilities

According to Table 4, it can be seen that the most frequently used details are deductions: for insurance, to the pension fund; as well as details of the organization and profit/loss.

Therefore, in order to reduce the time it takes to fill out documents and reduce the likelihood of errors in their preparation, it is necessary to enter these details into a document preparation program, which will automatically insert these details into the document at the initial stage of preparation.

And in the sum column, create an implementation of possible automatic summation.

Table 5

Documentation of the work of the logistics department of City-Stroy LLC according to the “Product Delivery” procedure

Legend:

O - document required to begin work on the procedure;

X is a document that appears upon completion of work.

In this case, the following documents are most used: invoice, product order form, contract.

The flow of information in the sales department is displayed using the following graphic-verbal forms:

route diagram of document movement (Table 6);

document record of the business process (Table 7);

Table 6 - Route diagram of an incoming document in the sales department of City-Stroy LLC (using the example of receiving an application for the purchase of products)

Legend

And - studying the document:

B - document endorsement;

R - imposition of resolution.

This diagram shows that if a product is out of stock, then urgent production or purchase of this product is necessary.

In order for the logistics department to function effectively, a number of conditions are necessary that provide the prerequisites for success for the logistics activities of almost any enterprise, consisting of the following components:

  • - precise formulation of functions for each individual employee of the logistics department;
  • - availability of the necessary information on the number of employees in the logistics department, required in the near or distant future;
  • - making forecasts for future logistics operations, procedures, functions and works, which are mostly innovative in nature;
  • - the need and importance of selecting a future manager for each position in the organizational structure, and not selecting a position for a future employee.

Table 7 - Documentation of the product delivery process

This option involves the use of the spatial structure of its formation and is a multivariate process carried out in the following sequence (in iterations):

  • - a set of functional logistics blocks is developed, the number of which depends on the areas of activity of the enterprise being studied;
  • - departments or groups of the logistics service are formed depending on the number of employees at the enterprise, as well as on the range of material and technical resources used;
  • - the principles on the basis of which the organizational structure is formed for each department or for each group of the logistics service are determined;
  • - the functions of the logistics department are being developed, based on the full range of logistics operations that are performed at the enterprise depending on the directions of its production and economic activities;
  • - the required number of employees in the logistics department is determined based on the volume of logistics operations performed;
  • - material and information flows are developed through the interaction of the logistics department with other organizational structures of the enterprise under study.

Improving the logistics distribution processes of an enterprise involves a whole range of measures, which may include:

1. Increasing sales by optimizing the assortment structure. The sales opportunities of an enterprise are largely determined by the availability of appropriate inventories. Traders and manufacturers that offer a wide range of products along with their own products use purchasing to create and maintain the required level of inventory. One of the subjects of optimizing the organizational structure of an enterprise is inventory management, the interaction of purchasing and sales in this matter.

The interests of sales, purchasing and the enterprise as a whole in the field of inventory management do not coincide. Sales prefers to have significant inventories for each product group of the widest possible range in order to be able to immediately satisfy any customer request. Purchasing prefers to carry out the largest possible wholesale deliveries from a limited range of suppliers. The enterprise needs to maintain inventory as a whole at a certain level, if possible, with a minimum constant diversion of capital. It is inappropriate to assign responsibilities for inventory management entirely to sales or purchasing without regulating interaction.

In the practice of Belarusian enterprises, two-level planning is often used:

  • - Based on the sales plan and the balance of goods in warehouses, taking into account the capabilities of suppliers and their minimum shipment quantities, the purchase of goods for a long period is planned. At the same time, sales and purchasing agree on a delivery schedule.
  • - In the process of sales activities, deviations from the plan are compensated by purchases through maintaining minimum inventories for the agreed range. Reducing inventories to the lower limit serves as the basis for additional purchases of a minimum quantity of goods.

This method works, but is not always optimal. Coordination of purchasing and sales plans occurs once a month. “Automatic” purchasing of a minimum quantity may not be profitable if a week later you have to buy the next minimum quantity. Sometimes groups of goods get stuck in warehouses, which sales ignores without taking emergency measures to sell, because... inventory optimization is not his responsibility.

On the other hand, tracking inventory at a higher management level is also impractical. Building a vertical hierarchy and raising operational issues to the highest level does not justify itself. Optimizing inventory is precisely an operational issue that must be resolved daily.

In some cases, an effective solution to the problem can be obtained by subordinating purchasing to sales. At the same time, a reorientation of material sales incentives is being carried out from gross profit to net profit.

2. Increase in inventory turnover. Due to the specifics of the activity, most of the financial resources of a trading organization are accumulated in inventory, so effective inventory management is a priority in the economics of trade. Inventories are classified as current tangible assets, forming the working capital of a trading organization. In terms of liquidity, these are slow-moving assets, so effective inventory management will avoid the immobilization of financial resources and redirect them to the strategic development of trading activities.

Effective inventory management also allows you to find ways to optimize the costs of a trading organization for such items as transport and warehouse costs. Without a preliminary analysis of inventory and consumer preferences, a decision to reduce the cost of maintaining a number of warehouse premises may not lead to savings, but to the opposite effect - a reduction in sales and profits as a result of a constant shortage of goods. To avoid this, it is necessary to evaluate customer demand, the organization’s existing inventory capabilities, the dynamics of sales volume, the location of customers, the capacity and location of warehouses, transportation costs and other criteria. After this, the alternative use of the released funds is analyzed in the event of a reduction in the costs of maintaining warehouse premises or transportation costs. The assessment is carried out by a comprehensive analysis of the impact of projected expenses on turnover and profitability indicators.

  • 3. Creation of a service department. One of the elements of product policy is the creation of a customer service department. When establishing a service, the market player will have to make three decisions:
    • - what services to include within the service;
    • - what level of service to offer;
    • - in what form to offer services to clients.

Service services are included in the list after studying the opinions of customers and consist of ensuring: reliability of supplies, prompt provision of price proposals, the possibility of obtaining technical advice, providing discounts, after-sales service, the scale of the distribution network, replacement guarantees, etc.

Effective customer service requires a high level of warranty maintenance and repair; Providing customers with customer service, long-term guarantees and free services.

  • 4. Improving the organization of the trade and technological process. The basic principles of organizing technological processes are:
    • - an integrated approach to developing optimal options for selling goods;
    • - compliance of the technology with the modern scientific and technical level;
    • - economic efficiency of the adopted scheme for selling goods;
    • - maintaining the quality of goods.

An integral part of any technological process in trade is direct customer service, which is one of its main functions, therefore it is necessary to constantly improve work with customers: quickly and accurately carry out settlements with customers, provide qualified advice to the buyer when making a purchase decision. It has been noted that buyers are most willing to visit stores that employ qualified sales consultants.

  • 5. Improving the pricing policy of the enterprise. A decline in the standard of living of the population leads, on the one hand, to a general decrease in demand, accompanied by a change in consumer criteria for evaluating goods, and on the other, to an increase in production costs. The situation of enterprises is complicated by fierce competition, especially from imported manufacturers. One of the main factors that significantly reduces the manufacturer’s risk is the ability of enterprise managers to optimally manage prices for their products, taking into account factors of market demand. Price is the most flexible and significant instrument of enterprise policy. Any product must have a price acceptable to the market, emphasizing its distinctive qualities, and be available to distribution networks adapted to consumer requirements. In the current conditions, due to the decrease in the purchasing power of the population, decision-making on prices has not only economic, but also social and psychological consequences. Errors in management decisions lead to significant moral and financial consequences. Even well-thought-out sales and advertising plans will not be able to neutralize the consequences of mistakes made earlier when setting prices.
  • 6. Carrying out advertising and information activities to stimulate sales. Advertising and information activities include:
    • - use of print advertising;
    • - use of advertising in transport;
    • - use of media advertising (radio, TV);
    • - use of Internet tools (banner advertising);

Thus, as a result of a review of the directions for improving the product strategy of the enterprise, it was found that there are several of them and each of the directions is characterized by many activities.

From the analysis of the trade and economic activities of the Mobile TeleSystems JLLC enterprise, the weaknesses of the product strategy of this enterprise were identified, such as:

  • - insufficient breadth of assortment;
  • - weak advertising and information activities of the enterprise;

To eliminate the identified shortcomings, it is proposed to carry out several measures to improve the enterprise’s product policy, namely:

  • 1. Conduct an advertising campaign to stimulate sales of telephone equipment.
  • 2. Introduce the sale of equipment through an online store.
  • 3. To stimulate sales, introduce bank lending services to buyers for the purpose of purchasing household split systems.
  • 4. Improve the speed and efficiency of settlements with customers by replacing the cash register with a POS terminal that accepts credit and savings plastic cards for payment.

To prove the effectiveness of the proposed measures, the economic effect of their implementation at the enterprise should be calculated.

Complex advertising campaigns, including advertisements in the press, radio, television, and outdoor billboards, are built on the same advertising ideas and creative ideas, so that the capabilities of each advertising medium complement each other.

To conduct a large-scale advertising campaign, BelTechSystem LLC is recommended to use the following means of advertising, which are not currently used: radio advertising, outdoor advertising, participation in the exhibition.

A powerful advertising burst should be used to kick off the campaign. To achieve this goal, you can use a new radio commercial and organize a prize draw for the winners of a radio quiz, where you can present the history of the enterprise and the presentation of new air conditioners.

To conduct an advertising campaign, you will need to create a radio program for BelTechSystem LLC, designed for two weeks. The radio program will provide advertising information and hold a drawing for a prize - a coupon for a 25% discount on the purchase of a computer. In just two weeks, 8 coupons will be drawn.

The rationale for drawing just such a prize: the participants will be exactly those buyers who are planning to buy a computer, that is, the choice of this prize determines the attraction of the desired target audience.

According to statistics, the most popular radio station at the moment is Unistar.

Z rad.advert. = 8*10*120000 + 350000 = 9950000 rub.

where 8 is the number of program launches within two weeks, 10 is the duration of the program, min., 120,000 is the price of 1 minute of scrolling an advertisement, rub., 350,000 is the cost of producing the program, rub.

Since there will be a drawing of 8 discount coupons, the minimum sales volume after the advertising campaign will be:

P = 1950000*(1-0.25) *8 = 11700000 rub.,

Where is 1950000 rub. - average price of a computer, 8 - minimum number of computers sold as a result of an advertising campaign, (1-0.25) adjustment of the cost of a computer taking into account the discount on the coupon.

The next point of the advertising campaign is outdoor advertising. It is proposed to use 3*6 m boards and banners. As a rule, image advertising is placed on billboards, and information messages about sales, new collections, etc. are placed on banners. We choose the location for the shields based on experience and common sense. Operators provide the company with a map of the city with the location of the shields, and managers choose the areas themselves. The company does not disclose the exact number of billboards, but they know about one trick when placing outdoor advertising: the backbone of outdoor advertising are billboards in the center and along the avenue, where there are a lot of cars and there are often traffic jams; in these areas they always hang. The other part of the billboards is moved from place to place every month so that people get the impression that the entire city is covered with advertising of BelTechSystem LLC.

20260*(1.25/1.32) = 25325/26743 rub. Average value: 26034 thousand rubles. rub.

Estimated minimum sales from all promotional activities:

11700+26034 = 37734 thousand rubles.

In monetary terms this will be: 40055*0.25 = 10014 thousand rubles.

It should also be noted that the introduction of new advertising activities does not mean a abandonment of the traditionally used campaigns - print and Internet advertising on the website of BelTechSystem LLC.

Implementation of after-sales equipment maintenance. From the analysis of competitors of BelTechSystem LLC, it is clear that some of them have a competitive advantage over BelTechSystem LLC. This advantage is the provision of technical maintenance of equipment after sale.

Computers belong to equipment of the 1st reliability category and are designed for 10-12 years of operation. During the first year of operation, all hidden shortcomings of any computer are usually revealed. BelTechSystem LLC will provide this service during the warranty period - one year. This maintenance is carried out in accordance with the contract twice a year - in spring and autumn according to the established schedule. The user can check the arrival time of the specialist by phone, when it is convenient for him. Specialists check the operation of the computer in all modes. If necessary, clean the corresponding unit, which may be faulty. After the warranty period, maintenance will be provided for a fee.

By introducing this service, BelTechSystem LLC plans to increase sales volume by at least 10 units per year.

We calculate the economic effect of the proposed event based on the planned increase in sales volume and the planned service schedule. Also, when calculating this indicator, do not forget that at the moment there are an additional 1,507 computers already installed under warranty. Therefore, in order to avoid negativity from regular customers, it is necessary to provide the service to this category of customers.

For the calculation, we will compile a table with the initial data.

Table 10. Initial data for calculation

Note. Source - own development

We will define the annual economic effect of this event as the difference between the planned increase in turnover and the costs of maintaining computers, both those that are planned to be sold during the year and those that have already been sold.

E g = T - W = 19500 - 3950 = 15500 rub.

Let's draw up a summary table of the effectiveness of the proposed measures.

Table 11. Efficiency of the designed measures

Thus, as a result of calculations, the feasibility of implementing these measures has been proven.


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