Logistics costs of a transport enterprise: organizational aspects

Authors

DOI:

https://doi.org/10.32515/2664-262X.2024.10(41).1.286-293

Keywords:

transport enterprise, logistics costs, organization of logistics costs, logistics activities, process approach.

Abstract

The article analyzes scientific research concerning the organizational aspects of logistics costs in transportation enterprises. The functions of logistics cost analysis are examined, and the importance of improving the accounting of logistics costs is highlighted. Practical recommendations are substantiated and developed for organizing activities related to ensuring the effective organization of logistics costs. The use of a process-oriented system for organizing logistics costs is proposed, and a basic concept for a process-oriented logistics cost management system for transportation enterprises is formulated. The impact of logistics indicators on the overall efficiency of enterprise operations is investigated. The structure of logistics costs for a typical enterprise is presented.

Author Biographies

Uliana Plekan, Ternopil Ivan Puluj National Technical University, Ternopil, Ukraine

 доцент, кандидат економічних наук

Viktor Aulin, Central Ukrainian National Technical University, Kropyvnytskyi, Ukraine

професор, доктор технічних наук

Oleg Tson, Ternopil Ivan Puluj National Technical University, Ternopil, Ukraine

доцент, кандидат технічних наук

Volodymyr Dzyura, Ternopil Ivan Puluj National Technical University, Ternopil, Ukraine

професор, доктор технічних наук

Anatolii Matviishyn, Ternopil Ivan Puluj National Technical University, Ternopil, Ukraine

доцент, кандидат технічних наук

References

Список літератури

1. Андрухова О. О., Якімов І. А. Організація обліку логістичних витрат. Наука і економіка. 2010. № 4 (20).С. 70–73.

2. Аулін В.В., Гриньків А.В., Лисенко С.В., Головатий А.О., Голуб Д.В. Теоретичні і методологічні основи логістики транспортних і виробничих систем: монографія під заг. ред. д.т.н., проф. Ауліна В.В. 2021. Кропивницький: Видавець Лисенко В.Ф., 503 с.

3. В.В. Аулін, О.Л. Ляшук, А.В. Гриньків, О.П. Цьонь, В.З. Гудь, А.О. Головатий, С.Ю. Тищенко, А.А. Сергійчук. Формування логістичної інформаційної системи ефективного управління транспортними і виробничими підприємствами. Центральноукраїнський науковий вісник. Технічні науки. 2024. Вип. 9(40), ч.ІІ, С 204-218.

4. Мішина С. В., Мішин О. Ю. Ієрархічна класифікація логістичних витрат за функціональним призначенням. Бізнес-Інформ. 2011. № 9 (404). С.103–105.

5. Плекан, У. М.; Цьонь, О. П.; Гевко, Б. Р.; Антонюк, О. П. Аналіз логістичних витрат підприємства. ВМТ 2023, 17. С. 114-120.

6. Русановська О. А. Контролінг логістичної діяльності в системі управління підприємством : дис. канд. економ. наук : 08.00.04. 2016. Львів : НУ «Львівська політехніка». 267 с.

7. Kim, J.-M.; Cho, G.; Ko, C.-S.; Park, Y.-T. Allocation of logistics sharing cost in refrigerated logistics warehouse. ICIC Express Lett. Part B Appl. 2021, 12. P. 943–948.

8. Mesjasz–Lech, A., Urban air pollution challenge for green logistics. Transportation Research Procedia. 2016. № 16. P. 355-365.

9. Natalia Rozhko, Oleg Tson, Uliana Plekan, Anatolii Matviishyn, Bogdan Gevko. Theuse of network intralogistic sand fulfillment for functioning of transportand ware house complexes. Central Ukrainian Scientific Bulletin. Technical Sciences. 2023. Col.7(38), Part II, P. 257-264.

10. Plekan U., Lyashuk O., Aulin V., Tson O., Matviishyn A. Logistics Strategy of the Motor Transport Enterprise. Organizational Aspects of Creation. Central Ukrainian Scientific Bulletin. Technical Sciences. 2022. Col.6(37), p II. P. 75-82.

11. Rozhko N, Plekan U., Tson O., Matviishyn A. Digitalization of truck companies: current challenge sand development prospect. Central Ukrainian Scientific Bulletin. Technical Sciences. 2022. Col.6(37). P. 208-214.

12. Russo, S.M.; Voegl, J.; Hirsch, P. A Multi-method approach to design urban logistics hubs for cooperative use Sustain. Cities Soc. 2021, 69p.

13. Żak, J. Hadas Y. Rossi R. Advanced Concepts, Methodologies and Technologies for Transportation and Logistics. Springer. 2017. Vol. 572. 312 p.

References

1. Andrukhova, O. O., & Yakimov, I. A. (2010). Organization of accounting for logistics costs. Science and Economics, 4(20). P. 70–73. [in Ukrainian].

2. Aulin, V. V., Hrynkov, A. V., Lysenko, S. V., Holovatyi, A. O., & Holub, D. V. (2021). Theoretical and methodological foundations of logistics in transport and production systems (V. V. Aulin, Ed.). Kropyvnytskyi: Publisher Lysenko V. F. [in Ukrainian].

3. Aulin, V. V., Lyashuk, O. L., Hrynkov, A. V., Tsion, O. P., Hud, V. Z., Holovatyi, A. O., Tishchenko, S. Yu., & Serhiychuk, A. A. (2024). Formation of a logistics information system for efficient management of transport and production enterprises. Central Ukrainian Scientific Bulletin. Technical Sciences, 9(40), Part II. P. 204–218. [in Ukrainian].

4. Mishina, S. V., & Mishin, O. Yu. (2011). Hierarchical classification of logistics costs by functional purpose. Business Inform, 9(404). P. 103–105. [in Ukrainian].

5. Plekan, U. M., Tsion, O. P., Hevko, B. R., & Antonyuk, O. P. (2023). Analysis of enterprise logistics costs. VMT, 17. P. 114–120. [in Ukrainian].

6. Rusanovska, O. A. (2016). Controlling of logistics activities in the enterprise management system (Doctoral dissertation). Lviv: NU "Lviv Polytechnic". [in Ukrainian].

7. Kim, J.-M., Cho, G., Ko, C.-S., & Park, Y.-T. (2021). Allocation of logistics sharing cost in refrigerated logistics warehouse. ICIC Express Letters. Part B: Applications, 12. P. 943–948.

8. Mesjasz-Lech, A. (2016). Urban air pollution challenge for green logistics. Transportation Research Procedia, 16. P. 355–365.

9. Rozhko, N., Tson, O., Plekan, U., Matviishyn, A., & Gevko, B. (2023). The use of network intralogistics and fulfillment for the functioning of transport and warehouse complexes. Central Ukrainian Scientific Bulletin. Technical Sciences, 7(38), Part II. P. 257–264.

10. Plekan, U., Lyashuk, O., Aulin, V., Tson, O., & Matviishyn, A. (2022). Logistics strategy of the motor transport enterprise: Organizational aspects of creation. Central Ukrainian Scientific Bulletin. Technical Sciences, 6(37), Part II. P. 75–82.

11. Rozhko, N., Plekan, U., Tson, O., & Matviishyn, A. (2022). Digitalization of truck companies: Current challenges and development prospects. Central Ukrainian Scientific Bulletin. Technical Sciences, 6(37). P. 208–214.

12. Russo, S. M., Voegl, J., & Hirsch, P. (2021). A multi-method approach to design urban logistics hubs for cooperative use. Sustain. Cities Soc. 2021, 69p.

13. Żak, J., Hadas, Y., & Rossi, R. (2017). Advanced concepts, methodologies and technologies for transportation and logistics. Springer. 2017. Vol. 572. 312 p.

Downloads

Published

2024-10-28

How to Cite

Plekan, U., Aulin, V., Tson, O., Dzyura, V., & Matviishyn, A. (2024). Logistics costs of a transport enterprise: organizational aspects. Central Ukrainian Scientific Bulletin. Technical Sciences, (10(41).1), 286–293. https://doi.org/10.32515/2664-262X.2024.10(41).1.286-293

Issue

No. 10(41).1 (2024): Central Ukrainian Scientific Bulletin. Technical Sciences

Section

Transport Technologies (by Types)

License

Copyright (c) 2024 Uliana Plekan, Viktor Aulin, Oleg Tson, Volodymyr Dzyura, Anatolii Matviishyn

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Most read articles by the same author(s)

1 2 3 > >>