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Logistic budgeting

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Introduction: The development of science and business in recent years has significantly helped not only to increase interest in the field of logistics, but also to increase its importance, both for the efficiency of the enterprise and for the country's economy. Currently, new directions and approaches to this area are being developed for the development of logistics. Data and methods: The development of one of the logistics divisions or the logistics enterprise as a whole is aimed at making profit, the increase of which is carried out by reducing the overall level of costs, and the importance of such a concept as logistical costs increases. The relevance of logistics costs management is in their dependence on the efficiency of resource use in the process of logistics activities and in their impact on the total costs of the enterprise, and, consequently, on its profits. One of the main problems, both in Russia and abroad, is that enterprises do not use the methods of optimization of logistics costs. Analysis of the results: The article reflects the problems of optimizing logistics costs, among which the lack of approved terminology and methodology in this field, the low awareness of enterprises both about the composition and the management of logistics costs. The specific specifics of logistic costs and their unique structure at each enterprise does not allow to simplify the optimization process, therefore, the authors proposed such a method as logistic budgeting, which is a multifunctional tool of the system of planning indicators, analysis, coordination and control of logistics costs at the enterprise.

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