Economic justification of strategic decisions in supply...

Economic justification for strategic decisions in supply logistics

Decisions related to the optimization of the activities of enterprises in general and supply in particular, lead to a certain change in the existing structure of business organization. The degree of these changes determines the size of own or attracted investments (investments) in infrastructure, even if the enterprise is limited to carrying out organizational and staff arrangements, the implementation cost of which is insignificant in comparison with the turnover.

As a rule, before starting to develop optimization solutions, it is necessary to conduct a detailed analysis of production and economic activities and identify problematic, or, as often said, bottlenecks " in the logistics of the enterprise. In the absence of management accounting, the most accessible sources of information for the relevant calculations are the balance sheet and income statement, the form of the data presentation in which may differ in accordance with the accounting policy of the enterprise.

Typically, the costs of an enterprise associated with the implementation of activities are grouped by economic elements with the indication of the calculation items, for example:

- material costs (minus the cost of returnable waste);

- labor costs;

- deductions for social needs;

- depreciation of fixed assets;

- other costs.

In general, the stages of the process of developing and adopting optimization solutions can be represented as follows:

1. Search and justification of problems in the logistics of the enterprise, including:

- analysis of the balance sheet, profit and loss statement, cash flows (cash flow statement);

- assessment of liquidity, solvency, financial stability of the enterprise;

- an estimation of business activity of the enterprise (calculation of indicators оборачиваемости the capital, stocks)

- modeling of business processes, functional and cost analysis;

- study of indicators of economic activity in dynamics, based on the processing of retrospective information.

2. The choice (development, adaptation) of the optimization method (method).

3. Calculation of economic efficiency of the proposed solutions, providing:

- estimate of the reduction in current costs;

- estimate the size of the increase in profits;

- an estimation of efficiency of investments.

It is worth noting that efficiency refers to the relative magnitude (say, profitability or labor productivity) that is the ratio of the result (effect) to the costs that caused this result, or

(4.12)

where the effect is a certain result obtained over a period that is an absolute value (income, profit, volume of output, etc.).

Optimization solutions should be effective from an economic point of view and reflected, for example, by reducing the current costs of an enterprise, increasing the volume of revenue (sales) or profit, improving the quality of consumer services, depending on the type of activity and the specificity of the goods (works, services) (Table 4.15).

Example

The company develops an optimization solution in supply logistics and produces a forward-looking estimate of changes in operating costs in absolute and relative terms.

Table 4.15

An example of analysis of existing and prospective current costs of an enterprise by calculation items, thousand rubles/year

No. п/п

Line item

Existing position

According to the draft decision

value

decrease (-), increase (+)

1

Direct (material) costs, including:

890 572.9

830 493.1

-60 079.8

1.1

costs of raw materials and materials

734 169.0

693,055.5

-41 113.5

1.2

shipping costs

156 403.9

137 437.6

-18 965.2

2

Indirect costs, including:

53 123.4

34,379.7

-18 741.7

2.1

thermal energy

2346.2

2315.4

-30.8

2.2

Electricity

534.7

312.2

-222.5

2.3

water supply

6.4

4.7

1.7

2.4

overalls

4563.5

4563.5

0

2.5

Licensing

2135.3

2135.3

0

2.6

Fuel

274.3

274.3

0

2.7

current and major repairs

1393.0

813.4

-579.6

2.8

waste management

12.5

12.5

0

2.9

remuneration of labor (FOT)

17,405.3

12 705.9

-4699.4

2.10

Insurance premiums to the FOT

4525.4

3303.5

-1219.9

2.11

Employee Insurance

262.2

191.4

-70.8

2.12

rental of property and equipment

1389.2

811.1

-578.1

2.13

land tax

11 334.0

3705.3

-7628.7

2.14

depreciation of fixed assets

43.5

43.5

0

2.15

non-departmental security services

4290.6

2145.3

-2145.3

2.16

fire department services

2038.6

666.5

-1372,1

2.17

communication services

429.5

313.5

-116.0

2.18

disinfection station services

17.1

10.3

-6.8

2.19

Travel expenses

122.1

52.1

70.0

Total

943 696.3

864,736.3

-78 821.5

Total,% of total costs

-8.4

The results in the final column indicate the existence of an economic effect that can be achieved after the implementation of the solution.

The decrease (increase) in costs and the corresponding items in the calculation is justified by the corresponding calculations, which are based on the cause-effect relationships between the individual components. We give an example.

P. 1.1 - the costs of raw materials and materials have been reduced in accordance with the new terms of contracts with suppliers concluded on the basis of the procedures for selecting suppliers. Savings on purchases amounted to an average of 5.6%. Then the magnitude of the reduction of material costs: 734,169.0 thousand rubles. - 5.6% = 693,055.5 thousand rubles.

Π. 1.2 - Transport costs are reduced in accordance with the change of road transport to rail when delivering supplies from suppliers. The difference in tariffs for types of transport is 0.3 rubles/ton-km, the average annual volume of traffic is 10.425 thousand tons of cargo with a total length of 6.044 thousand kilometers. Then the reduction in transportation costs will be determined: 10,425 • 6,064 • 0,3 = 18,965.2 thousand rubles.

P. 2.9-2.10 - FOT and insurance premiums are reduced in proportion to the reduction in the number of staff of the procurement department after the introduction of VMI technology together with the supplier (Table 4.16).

Table 4.16

Example of calculating the savings on the FOT of released purchasing staff after the implementation of VMI technology

No. п/п

Job title

Ruble/month salary

Quantity, people

PHOT, thousand rubles/year

1

Head of department

45 000.00

1

540.0

2

Deputy Head of Department

42 400.00

1

508.8

3

Senior Specialist

35 900.00

1

430.8

4

Leading Specialist

30 600.00

2

734.4

5

Specialist

29 800.00

4

1430.4

6

Dispatcher

29,305.00

3

1055.0

Total

12

4699.4

P. 2.15 - the cost of non-departmental security services is reduced by half in proportion to the reduction of the physical security posts of the warehouse acceptance inspection in connection with the introduction of the telecommunications tracking and warning system, etc.

For cost elements, the change of which is ambiguous depending on the optimized parameters, the tightness of the connection can be estimated using the methods of mathematical statistics - say, in the construction of correlation-regression models.

When developing optimization solutions, several variants may arise, differing both in the expected benefits and in the costs necessary for their implementation. As a result, we can talk about the various effectiveness of such options, and in this connection, the task of their comparative evaluation becomes urgent. The solution of this task is intended to help the management (owners) of the enterprise to choose the strategy and plan of action that best suits the purposes of the organization, its financial capabilities, market requirements, development prospects and other factors.

In complex situations, when an enterprise can be considered as a large system, and the number of competing options is large enough, it is possible to apply economic-mathematical methods, say, the theory of games. But a comparison of the current situation with the most optimal options for managerial decisions, selected by "game" methods, required.

The consequence of reducing the company's current costs is a corresponding increase in gross profit, but the amount of net profit depends on the structure of the taxable base, which as a result of optimization may undergo changes. The ratio of various taxes that are included in the price of goods, are written off to expenses or paid at the expense of profit, may differ after the implementation of the chosen strategy. In addition, some enterprises can use a simplified taxation system in accordance with the accounting policy. Therefore, in each specific case, it is necessary to determine the final result of the optimization decisions that takes place after all taxes and expenses have been paid out of net profit.

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