Change in the structure of supply management (full-time supply service), Outsourcing of certain logistic functions (operations) in the supply, The method of reduced costs - Logistics supply

Change in the structure of supply management (full-time supply service)

Optimization solutions may involve the organization of organizational events, including the reduction of inefficient (unprofitable) units, the formation of new and other options that fall into the category of the most simple and (or) least expensive. In this case, it is necessary to take into account the additional costs associated with personnel, such as:

- payment of severance pay due to the reduction in the number or staff of employees, as provided for by the Labor Code of the Russian Federation;

- the cost of training, retraining and upgrading of existing employees in the transition to a more "flat" an organizational structure with a focus on business processes;

- costs for the search and assessment of the compliance of the personnel involved;

- an additional payroll fund in the amount of insurance premiums for newly formed units, premiums for increasing the volume and quality of work performed per employee, etc.

Obviously, the share of the listed costs in the volume of procurement of the enterprise can occupy a small part, however they will be reflected in the balance sheet for a certain period and will lead to a change in the taxable base and profit.

Outsourcing (insourcing) of individual logistics functions (operations) in supply

In order to reduce the costs of & quot; input & quot; associated with the acquisition of stocks, the & quot; do or buy & quot; ( make or buy) for various operations and (or) functions performed by the enterprise (third party). For example, an enterprise has the goal to focus on core functions, and to engage in non-core operations, attract specialized organizations (outsourcing). In this case it is necessary to estimate the costs in quantitative terms characterizing the existing situation and compare them with several proposals of potential contractors (suppliers, suppliers).

If the enterprise, on the contrary, in order to expand its activities or because of the presence of temporary surplus capacity includes in the organizational structure the functions previously implemented by other economic entities (insourcing), then it is necessary to compare the existing contractual cost of the services of a logistics operator (supplier) with prospective costs. In addition, it is possible to calculate the break-even point, reflecting the amount of procurement activity, beyond which the implementation of insourcing will be economically justified. For example, the size of the possible benefits (losses) of an enterprise when comparing the cost of providing services by an external organization (supplier) and total costs when performing the same actions on its own can be written as follows:


where В - profit (loss) from the implementation of outsourcing (insourcing) of logistics functions; Сст - the cost of performing a unit of service by an external organization (a logistics intermediary); , - respectively, the fixed costs of the enterprise in the planning period and the variable costs per unit of the service performed on its own; т - the volume of services performed in the planning period.

For B & lt; 0 - performing services in-house is unprofitable, for B & gt; 0 insourcing is economically justified. With B = 0, you can calculate the volume of services corresponding to the breakeven point:


When calculating the cost of performing logistics functions and own operations, it is necessary to pay special attention to the additional costs that will be borne by the enterprise: depreciation of newly introduced fixed assets and associated operating costs, additional staff salaries (staff increase), etc. .

The most common form of insourcing in the supply is the organization of its own car park, which, apart from the one-time costs of purchasing rolling stock, implies the expansion of the structure of the company's operating costs, which can be attributed to:

- the cost of fuel, lubricants and spare parts, maintenance and repair of cars, the cost of restoring wear and repair of tires;

- FOT of drivers, as well as costs for additional servicing and administrative personnel;

- overhead costs for the maintenance of the auto-economy (land tax and depreciation or the cost of renting the necessary household, transportation tax and property tax, utility payments, GIBDD fees), etc.

In addition, the optimization solutions may include the selection of the most profitable delivery routes for different criteria, the choice of the most economical mode of transportation, the solution of issues related to the maximum use of cargo capacity of transport units, the reduction of empty runs, etc., which is reflected in the value of transport- procurement costs:

- payment for services of third-party organizations for the transportation of goods (payment for transportation, supply of wagons, weighing of goods, etc.);

- payment of services for loading goods into vehicles and unloading from them, payment for expeditionary operations, etc.

- payment for temporary storage of goods at stations, piers, ports, airports within the time limits established for the export of goods in accordance with the concluded contracts;

- payment for maintenance of access roads and warehouses of non-public use, including payments to railways in accordance with agreements concluded with them;

- interest on borrowed funds, bank loans, and also provided by suppliers;

- insurance costs, if any, incurred in acquiring goods, for example cargo insurance during transportation from the supplier to the buyer;

- the costs of maintaining the procurement and warehousing apparatus of the enterprise, employees directly engaged in procurement (purchase) of materials, their delivery (escort), and other similar costs.

The procurement activities include optimization solutions that require the construction (reconstruction) of their own warehouse, since one of the supply functions is the stock management "at the entrance", including the implementation of operations for the quantitative and qualitative acceptance of goods. One-time (capital) costs are presented in the form of estimates (costing), among which the following articles can be distinguished:

- the cost of manufacturing design estimates and executive documentation;

- the cost of acquiring a land plot (if purchased in the property);

- costs for construction and installation (including hidden) and commissioning;

- the costs associated with the acquisition of materials and completion of construction (if they were purchased in excess of the cost of work);

- cost of installation of engineering networks and communications, their connection to municipal networks;

- costs associated with state acceptance, manufacturing of necessary technical (operational) documentation, obtaining appropriate licenses, permits, etc.

In addition, the implementation of warehouse processing and snoring of stocks on its own requires the appearance of additional (current) costs for the maintenance and operation of the warehouse complex:

- land tax (lease of a land plot);

- depreciation of fixed assets (buildings and structures, engineering communications, lifting and transport equipment, access roads);

- property tax of a warehouse complex

- the labor remuneration fund of the RCC (ITR) of workers, training, attestation, insurance;

- energy and fuel for basic needs;

- utility payments (heat, electricity, water and sewerage, communication services);

- costs for current and capital repairs of fixed assets;

- fees associated with additional (shunting) operations for the carriage of goods by organizations of the federal railway transport;

- operational costs, including the cost of services of specialized organizations (maintenance of access railway tracks of non-public use, maintenance and verification of meters, fire hydrants, production-hazardous facilities, environmental charges, disinfection, deratization, etc.);

- the cost of services for the protection of warehouse facilities and inventory items

- the cost of insurance stocks and losses for stored goods (shortage, loss of presentation) due to violations of storage conditions.

Optimization solutions can presuppose a preliminary choice of the location of the warehouse according to various criteria that take into account the location of producers and consumers of products, their distance from the proposed warehouse, the volumes of supplies, costs or tariffs for transport services, speeds on the sections of delivery routes and other parameters, closely related to transportation and procurement costs.

In addition to the main decisions that are the basis for optimization, additional proposals for improving the activities of the supply activities of enterprises can be considered in projects:

- modernization of existing software or complete replacement of the information (accounting) system;

- various options for increasing the automation and mechanization of the work of employees of the transport and warehouse complex

- a change in the accounting policy of the enterprise with respect to methods for calculating depreciation, recording and writing-off of inventories, costs for current and capital repairs in order to optimize the taxable base, etc.

Similar solutions are also reflected in the total cost of implementing the solution as additional investments that increase the payback period on the one hand and reduce the current costs of the enterprise on the other.

Present cost method

An alternative method that allows you to determine the rational relationship between the current costs of logistics and infrastructure investments for the final choice of an optimization solution that most fully satisfies the enterprise's capabilities is the method of reduced costs:


where i is the version number of the optimization solution; Ci - total current logistics costs for the i-th option (including amortization of newly introduced fixed assets);

- investments (capital investments) in the logistics infrastructure according to i -th option; E i is the investment efficiency coefficient for the i variant:


T i - payback period of the project according to the i-th option.

Typically, the most advantageous version of the optimization solution is not an option that requires the least operating costs, and the option that gives the lowest current costs requires a large investment. Compared with the current costs of logistics infrastructure investment is characterized by a limited period of investment, a long payback period and a fairly large amount. Therefore, there is a need to bring them to a single annual dimension.

In a planned economy, the value of the investment efficiency coefficient was normative, which was established centrally. In modern market conditions, each enterprise sets the value of the coefficient in different ways, for example, at the level of inflation or the refinancing rate. If the investor is external to the enterprise that invests and aims to generate income, the investment efficiency coefficient can be set at the interest rate level on the loan ( n ). Then the formula (4.22) can be transformed as follows:



The company considers several options for optimization solutions, differing both in terms of investment in infrastructure and in terms of current logistics costs (Table 4.20).

Table 4.20

Options for optimization solutions in the company's logistics infrastructure


Options for optimization solutions




Total current logistics costs, mln rubles/year




Capital investment in logistics infrastructure, mln rubles.




The resulted expenses, million rubles/year

3 + 110 × 0.12 = 16.2

8 + 65 × 0.12 = 15.8

13 + 50 × 0.12 = 9.0

From the table it follows that the most appropriate options for the enterprise are option 2 - with a minimum of specified costs.

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