In terms of increased competition in regional markets, as well as the trend of rising prices for energy, raw materials and manpower is necessary to find new ways to improve the competitiveness of goods produced in the region, and the inclusion in the strategy of enterprise process management costs formation with a target price of consumer-oriented [1].
World economic science has accumulated substantial experience in the field of theoretical research and the methodology for managing the processes of formation expenses, and in the practical arrangements for the establishment of effective systems to implement them [2].
These problems are reflected in the works of authors such as V. Beloborodov, I.A.Blank, S.F. Rollins, C. Drury, N.P. Kondratyev, A.V. Kuzminsky, B. Needles, V.F. Paliy, V. Sopko, A. Thompson, J. Formby, J. Han, M.G. Chumachenko, etc. However, these studies focused on intra-production costs. In terms of global market relations are changing rapidly, one of the main ways of increasing the competitiveness of products is the management of logistics costs, considered in relation of science – logistics, theoretical and practical problems which are reflected in the writings of foreign and domestic scholars: BM Andrushkiva, V. Belousov, L. Bocca, MP Voynarenko, AM Gadzhinsky, VM Heyets, O. By the Director, EA Golikov, MP Gordon, NT Gryniva, MI Lower, VE Cossack, EV Krikavskogo, M. Christopher, IM Petrovic, AN Spring, AI Semenenko, VI Sergeeva, IV Sirenko, P. Sokol, N. Chukhrai, etc. However, the problem of logistics costs are still poorly understood.
The necessity to develop appropriate theoretical and methodological support these research needs has led to the choice of research subjects and led to its relevance.
The main objective of this work is to develop the theoretical foundations of cost management companies in the logistics, validation and development of methodological approaches and practical recommendations for use of its tools by Ukrainian enterprises. To achieve the goal must be consistent solution of the following tasks:
- Determine the nature and content of logistics costs to improve competitiveness at the present stage of market relations;
- Identify the basic principles and features the integration of material and information flows in the channels of sales;
- Identify the features of formation of a complete chain costs in the face of increased competition in regional and national markets;
- Determine the methodological approaches to the formation of an integrated system of materials management and evaluation of its effective functioning;
- Assess the impact of costs, which are formed at different stages of the cycle of bringing it to the consumer, the competitiveness of products;
- To summarize international experience of using modern systems of distribution of products;
- Assess the possibility of using foreign experience in the establishment of distribution systems under market conditions, developing in Ukraine, and to develop proposals for its use in our country;
- Develop proposals for improving the management process of forming the logistics costs of enterprises at the regional level;
- Consider the prospects for a regional logistics distribution centers, as one of the areas of reducing logistics costs of enterprises [3].
The object of study – the cost of tourism enterprises in the logistics system. Subject of research – principles and methods of logistics costs of tourism enterprises.
Methodological bases of research.
The theoretical basis of work are the objective laws and fundamental provisions of the economic theory, management theory, scientific work of domestic and foreign scholars. To achieve this goal is necessary to use such methods of science: a theoretical synthesis, analysis and synthesis, systems analysis, statistical and graphical techniques, methods, simulation and correlation-regression analysis [4]. Infobase research: legislative acts of the Verkhovna Rada of Ukraine, the statistics of the State Statistics Committee of Ukraine, a special economic literature, materials of scientific conferences, reference materials, publications, periodicals. Scientific and practical value of work [5].
The practical significance lies in the fact that they will increase the efficiency of logistics costs of tourism enterprises in a volatile external environment and to promote more informed management decisions on funding of logistical costs. Possible testing. Main provisions of the will be reported and discussed at national and regional student scientific conferences.
In the first section, "Theoretical Aspects of cost businesses in the logistics system were analyzed and compared the approaches of domestic and foreign scientists and economists to the definition of logistics costs and logistics companies, as well as the role of an integrated approach to managing material, financial and information flows [6]. The theoretical studies have shown that the necessary revision of the traditional logistic approach based on specific business functions: purchasing, production and sales. This is due to significant changes in the global economy, characterized by the following factors:
- The worsening global crisis, sales of all goods and services;
- Increase in the intensity and complexity of material and information flows;
- Increasing the number of new technologies used in business operations;
- Increased requirements for quality and reliability of the final products of the enterprise [7].
To ensure the competitiveness and efficiency of domestic enterprises in the work seeks to improve the logistics system and the establishment of logistic centers. In the second chapter, "Evaluation and justification for the introduction of logistics will be conducted to identify and diagnose the structural elements of the logistics cycle and will be evaluated the development of logistics services at the national and interstate levels, with the planned substantiate that the product distribution is a major component of the functioning of the enterprise market.
In the third section, "Organization of the management systems of logistics costs of enterprises will be formed to implement the recommendations phase of attracting consumers of logistics services, depending on the duration of the project. Based on the sample analysis is expected to determine the range of primary consumers and potential shareholders (in case of a joint stock company) [8]. The selection criteria for this are the sales of services, seasonality, type of transportation, the efficiency of interaction with the logistics center. Planned to form a proposal to create a basic core of the system with the possibility of accession of new members logistics network [9, 10].
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