Types of logistical audit, Procedure for carrying...

5.2. Types of logistics audit

The requirements of customers in the field of logistics are constantly growing. There are new technologies in the organization of business. Consequently, today many companies are forced to rethink their logistics strategy in order to determine reserves for competitive struggle. In this situation, the following important questions arise before logisticians:

1. How many distribution centers do you need and where should they be located?

2. What should be the ratio between the volume of stocks and the level of service for each center?

3. What types of vehicles should you use and how to choose routes?

4. Should the distribution centers be equipped with new technologies for cargo handling.

In order to answer these questions, it is necessary to conduct a logistics audit of the company.

At the company level, the following types of logistical audit can be distinguished:

1. General functional audit . Generally, it is produced irregularly - about once a year to assess the correctness of the personnel performing their logistics functions. In this case, an expert commission is usually appointed, consisting of representatives of the company's management and external consultants, who assess the performance of employees of their job duties, the results of the work of logistics departments for the reporting period, the level of quality and efficiency of personnel.

2. Special functional audit . It is implemented by third-party consultants and top management of the company with the purpose of assessing:

1) compliance of the company's logistics strategy with the corporate (marketing) strategy:

2) the degree of satisfaction of customer requirements for the quality of logistics services;

3) matching the characteristics of the logistics service to customers' requests and expectations;

4) the level of logistics costs and their components.

3. Special inventory audit . It is used to control the effectiveness of inventory management. Inventory control systems track inventory levels for demand estimation, replenishment, return to the manufacturing plant, accounting for excess and obsolete stocks. In addition, an inventory of stocks in warehouses (manual calculation of the number of goods in the warehouse).

4. Audit of shipping documents and payments for transportation operations (including the actual transportation, forwarding, loading and unloading). It is carried out on the basis of certain procedures adopted for the accounting audit, and is caused by possible personnel errors when processing documents, incorrect data entry into the computer.

5. Financial audit . It is conducted by third-party auditors using traditional methods. In the process of this work, special sections are dedicated to checking the financial results of the work of logistics management.

5.3. The procedure for conducting a logistics audit

The key principle of logistic audit is promotion from general to specific: from global goals and indicators of operational work to reasons of low efficiency, productivity and missed opportunities, and only after that - to a detailed study of selected areas of the enterprise. In accordance with this principle, the company's current strategies and objectives are being studied, which can affect logistics or which, on the contrary, can be affected by logistics. Day of this is analyzed the corporate mission, its production, marketing and purchasing strategy. The chain of audit is the creation of a database, which can be used to assess the operation of the logistics system of the enterprise

A team is created to carry out logistical audit at the enterprise, which includes representatives of both logistics services and other functional units (finance and accounting, control, marketing and sales, production and procurement, information technology) and third-party experts. To conduct an external audit, it is advisable to attract students from specialized universities.

At the preliminary stage the team studies the sales areas (retail and wholesale customers), warehousing (warehouses of raw materials and materials, finished products) and production within 2-3 days. Then within a week, experts process the results of the audit and prepare a list of issues to be audited. Together with the specialists of the company, invited experts formulate the questions that form the basis for interviews, questionnaires, questionnaires, and compile a list of indicators by which logistical functions are evaluated.

At the end of the pre-phase, you can go directly to the logistics audit procedure , which can be divided into external and internal by form.

Internal audit can begin with an interview with the top management of the company. Then the audit is conducted in the following directions.

1. Interview with representatives of functional areas on issues related to logistics (transport, warehouses, supplies, supplies, management system, motivation);

2. processing of sample documents of the enterprise. Sources of information:

1) primary documentation - transport documents, for example, cargo container sheets;

2) various files, for example, history of past orders and statistics of shipments to customers;

3) reports of the heads of the company's structural divisions.

3. Collect data on contracts for statistical analysis and accurate description of the work of the existing logistics system

In the course of the system analysis, a system of indicators is built up, which can be divided into four groups:

1. Indicators of the effectiveness of customer service (internal and external customers) and assessing the quality of service.

That is:

1) the lead time for the order;

2) the stability of the execution time of orders (deviations);

3) the ability to change the characteristics of customer orders.

2. Indicators associated with the costs of performing logistics functions (costs for purchases, supplies, transportation, warehouses, warehousing, stocks). When analyzing costs, spend the "cost-benefit" calculation. " - we mean the benefits received by customers from the implementation of certain decisions.

3. Indicators of the use of assets (storage facilities, own fleet of rolling stock).

4. Benchmarking indicators are the study of the best in practice companies from competitors in areas related to logistics.

With the internal audit results on hand, the team can move on to external audit , in the process of which they study the expectations and requirements of customers to determine the performance of the company, consider the techniques used by competitors, and the levels of required service . An external audit is conducted in the form of postal questionnaires, selective interviews with clients (representatives of various serviced market segments, buyers with different volumes of purchases and from different geographical locations). Standard questionnaires and questionnaires are adapted for each enterprise. In this case, usually the managers of the company and individual departments are questioned, as well as specific specialists.

The processing of questionnaires focuses on the quality of customer service, the analysis of the causes and consequences for different types of costs.

The results of the external audit enable the logistics audit team to formulate recommendations for the company's future strategy and indicate the changes that need to be made in the operating logistics operating system to describe the recommended strategy for developing an efficient and efficient logistics system.

After the audit, analytical reports on the following data are prepared.

1. Item/goods/cargo analysis Data on the assortment, inventory by group, group turnover.

2. Traffic flow analysis Detailed description of the movement of each warehouse group of goods in a warehouse. The diagram usually looks like a set of warehouse zones with a line crossing them corresponding to a certain group of goods. On the line segments between the warehouse zones, the characteristic of the material flow is indicated. Usually this is the number of units processed at this point per hour.

3. Retrofit Classification and description of loading and unloading equipment.

4. Business Processes . A document describing the enterprise as a business structure and characterizing the regulations of all business processes. The regulations should be accompanied by a document with the key performance indicators of the warehouse.

5.4. LFA - technology

One of the most effective modern approaches to conducting a logistics audit is an audit of LFA technology ( Logistics Field Audit ). Unlike traditional methods of logistical audit. LFA-technology involves the introduction of logistic auditors in the company's operations management system. At present, clients no longer wait for consultants who will come and solve the problem; they expect that the consultants will act as mentors and advisors for the employees of the company, that the employees will be able to apply the acquired knowledge independently when the consultants finish their work. This approach is more effective and effective, as it allows for continuous improvement of logistics in the company and saves time for research, since no one except people working in the enterprise is guided by the problems of the enterprise.

Audit by LFA technology allows the company to collect the complete information that is required for a balanced and financially sound decision aimed at improving the logistics system.

LFA-technology is based on three key principles of building an effective logistics strategy:

Principle 1 . The logistics management strategy in the organization should clearly correspond to the overall goal of the company's activities. Every time a company develops a new strategy from a marketing standpoint, it is necessary to change the logistics strategy aimed at achieving the exact values ​​of the enterprise's work parameters.

Principle 2 . The total costs for logistics functions must be calculated. Many companies do not evaluate the total cost of performing logistics functions due to lack of experience in cost analysis. However, without this step it is impossible to achieve measurable results in the implementation of corporate strategy.

Principle 3 . It is necessary to define logistic indicators and to carry out their constant monitoring. Accounting and evaluation of logistics indicators are key factors for achieving leadership in the industry. This requires a long and painstaking work to create a system of managerial logistics accounting in the organization.

Thus, logistic auditors using LFA technology are based on their work on the three principles described above in order to help the company identify hidden costs, obtain measurable results and take the leading positions in its industry.


1. Logistical audit, along with features similar to accounting audit, has characteristic distinctive features. For example, internal audit is conducted by both company employees and external consultants.

2. Using the technology of logistics audit allows the company to identify hidden problems and identify possible solutions to them. A special feature of logistics audit is a comprehensive assessment of the company's management activities related to the physical processes of commodity circulation.

3. The use of LFA-technology is an effective means of optimization. allowing to reduce time of development and transformations in the field of logistics of the enterprise

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