The optimization of logistic system of small trading company
Автор: Tod N.A., Shumkova T.S.
Журнал: Социально-экономический и гуманитарный журнал Красноярского ГАУ @social-kgau
Рубрика: Управление и бизнес
Статья в выпуске: 1 (15), 2020 года.
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The relevance of optimizing actions in the field of logistics for small trade enterprises working in the conditions of high competition was shown. A small trade enterprise engaged in the sale of food acted as the object of the research. The analysis of links of logistic system of analyzed enterprise in the section of logistic functions was carried out: the areas of purchases, deliveries, warehousings and cargo handlings and sale. The list of logistic expenses arising in each area was provided. The indicators for the assessment of the efficiency of logistic system of the enterprise also in the section of these areas were listed. The analysis of the environment of the enterprise which was made by the suppliers, contractors, buyers, the state and authorities, and also competitors was also carried out. The accounting of general expenses of the enterprise before carrying out actions was given. As an integrated indicator of the efficiency of logistic activity of the enterprise the indicator of profitability of its own capital (ROE) of which calculation Dupont's model was chosen as the cornerstone. The algorithm of calculation was given and calculations of this indicator for initial condition of the enterprise were made. In order to analyze the current position of the company an analysis of the break-even point of the company was also carried out. On the basis of the results of the analysis the actions for optimization of logistic activity were offered. On the basis of the implementation the data of the results, ROE indicator and breakeven points of the enterprise were recalculated after the measures were carried out and the effectiveness of the proposed measures was evaluated. The proposed measures allowed increasing the turnover of the company by 10 %; providing break-even reserve in the amount of 24818 units of goods orthousand rubles; if the volume of sales increased by 10 %, the growth of profit of the enterprise from 125 thousand rubles to 193 thousand rubles would be ensured; net margin would increase by 0.22 %; ROA would increase from 5 to 7 % and ROE from 41 to 57 %.
Small trading company, logistics system, optimization, logistics operations and functions, logistics costs, performance indicators, break-even point, return on assets, return on equity
Короткий адрес: https://sciup.org/140249954
IDR: 140249954 | DOI: 10.36718/2500-1825-2020-1-55-67