Formation of a Moivation System in Logistics Companies when Applying the Relevant Approach in Management Accounting
MAGAZINE №3 (98) June 2020
AUTHORS BAZHENOV M.B.
CATEGORY Controlling Transportation in logistics Human resource management and motivation
ABSTRACT
Most companies, including transport ones, represented on the Russian market of logistic services, use a system of employee motivation in their work. Its use is determined by the effectiveness of department employee's work, which positively affects a company's entire financial performance. The selection of the necessary KPI metrics (Key Performance Indicators), their economic feasibility, implementation, their application in the work of the company is a labor-intensive process. From a large number of different performance indicators, it is necessary to single out the main ones that affect the company's performance to the fullest extent.
In this article, using an example of a transport and logistics company with its own fleet, we will consider the formation of a motivation system for company logisticians when a company's fleet is involved in cargo transportation.
Keywords: logistics costs management accounting logistic costs management KPI motivation cost reduction
Use of the Activity Based Costing (ABC) for differentiation of account and control of logistic expenses
MAGAZINE №5 (94) October 2019
AUTHORS BAZHENOV M.B.
CATEGORY Analysis in logistics and SCM Controlling Modern concepts and technologies in logistics and SCM
ABSTRACT
The article is devoted to Activity Based Costing as one of the effective methods of logistic costs optimization in supply chain and business management. Modern ideas of management are based on the fact that business needs to be clearly defined, measured, analyzed and improved. The method of the Activity Based Costing (ABC) is one of possible methods.
Being one of the types of economic analysis, ABC, the essence of which lies in the object system research (products, process, structure), is aimed at optimizing the ratio between consumer properties and costs of its creation and usage.
ABC method proceeds from the fact that there are extra costs in any production, in any production, technical and economic system, and, subsequently, there is room for improvement. The task of the analysis is to find reserves to reduce production and operation of products costs on the basis of specific methods and research procedures. ABC method allows, when creating new products, to prevent extra costs and also to provide the level of expenses that does not exceed the established one, when using the created object, reduce or exclude economically unjustified costs.
Keywords: logistic costs Logistics Level Costs management accounting cost management cost cutting cost minimization activity based costing ABC business process Business Process Reengineering
Mathematical approach as a way to improve IS support of controlling
MAGAZINE №4 (69) August 2015
AUTHOR KOLESNIKOV S.N.
CATEGORY Controlling
ABSTRACT
Modern technologies allow to put the question of changing approaches to analysis of the company, instead of applying the traditional, highly simplified technicks of modern mathematics. To do this, you must change the point of view of the economy as a set of static methods of planning and analysis, transforming it into a system of mathematical modeling. This article shows the potential willingness of controlling and management accounting and related techniques to this transformation.
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