Logistics. Performance indicators of the logistics approach to enterprise management (the most important)

Lecture notes, cheat sheets
Free library / Directory / Lecture notes, cheat sheets

Logistics. Performance indicators of the logistics approach to enterprise management (the most important)

Lecture notes, cheat sheets

Table of contents (expand)

2. PERFORMANCE INDICATORS OF THE LOGISTIC APPROACH TO MANAGEMENT OF THE ENTERPRISE

The purpose of the logistics company is to increase revenue and minimize costs. In order to control ongoing processes, identify shortcomings and respond in a timely manner in order to reduce the negative effect, it is necessary to constantly answer the following questions:

1) evaluate the extent to which profit maximization was ensured;

2) in cases of unprofitable activity, identify the reasons for such management and determine ways out of the current situation;

3) to consider incomes on the basis of their comparison with expenses;

4) study trends in income changes;

5) to identify what part of the income is used to reimburse the costs of sales, taxes and profit generation;

6) calculate the deviation of the amount of net profit compared to the amount of profit from sales and determine the reasons for these deviations;

7) identify reserves to increase profits and increase profitability, determine how and when to use these reserves;

8) study the directions of use of profits and assess whether financing is provided at the expense of own funds.

Stages of income and financial results analysis:

1) assessment of the total profit from sales for the reporting period and in dynamics;

2) factor analysis of profit from sales;

3) study of profitability indicators and factors that influenced their change;

4) determination of measures to overcome unprofitability. The following indicators are most often calculated:

1) net profit - characterizes the final financial result of the economic activity of the enterprise.

Net profit \uXNUMXd total revenue from sales of goods + non-operating income - the amount of payment for the goods - distribution costs - non-operating expenses - taxes

Factor analysis involves the study of the main indicators that affect profit;

2) the indicator of product sales per ruble of cost is a general indicator that characterizes the assessment of the effectiveness of the use of both production resources and the costs of production and sale of products.

This indicator reflects the influence of all factors on production efficiency, primarily the factors of labor productivity growth, capital productivity, reduction of material intensity and, ultimately, cost. It expresses the relationship between effect and cost;

3) return on sales - is the ratio of sold products (works, services) to its cost.

Return on sales = (profit from goods, works, services sold/cost of goods, works, services sold + administrative and selling expenses) x 100

In world practice, when characterizing the financial condition of an enterprise, they calculate the profitability ratio of products sold (Cr. p.)

Cr. n. = net profit from the sale of goods, works and services / sale of goods, works and services less taxes from sales

Profitability ratio shows how much a company can get net profit per ruble of sold products.

Author: Shepeleva A.Yu.

<< Back: Concept of logistics

>> Forward: Goods as an object of logistics activities

We recommend interesting articles Section Lecture notes, cheat sheets:

▪ Taxes and taxation. Crib

▪ Dentistry. Crib

▪ Civil law. Special part. Crib

See other articles Section Lecture notes, cheat sheets.

Read and write useful comments on this article.

<< Back

Latest news of science and technology, new electronics:

The existence of an entropy rule for quantum entanglement has been proven 09.05.2024

Quantum mechanics continues to amaze us with its mysterious phenomena and unexpected discoveries. Recently, Bartosz Regula from the RIKEN Center for Quantum Computing and Ludovico Lamy from the University of Amsterdam presented a new discovery that concerns quantum entanglement and its relation to entropy. Quantum entanglement plays an important role in modern quantum information science and technology. However, the complexity of its structure makes understanding and managing it challenging. Regulus and Lamy's discovery shows that quantum entanglement follows an entropy rule similar to that for classical systems. This discovery opens new perspectives in the field of quantum information science and technology, deepening our understanding of quantum entanglement and its connection to thermodynamics. The results of the study indicate the possibility of reversibility of entanglement transformations, which could greatly simplify their use in various quantum technologies. Opening a new rule ... >>

Mini air conditioner Sony Reon Pocket 5 09.05.2024

Summer is a time for relaxation and travel, but often the heat can turn this time into an unbearable torment. Meet a new product from Sony - the Reon Pocket 5 mini-air conditioner, which promises to make summer more comfortable for its users. Sony has introduced a unique device - the Reon Pocket 5 mini-conditioner, which provides body cooling on hot days. With it, users can enjoy coolness anytime, anywhere by simply wearing it around their neck. This mini air conditioner is equipped with automatic adjustment of operating modes, as well as temperature and humidity sensors. Thanks to innovative technologies, Reon Pocket 5 adjusts its operation depending on the user's activity and environmental conditions. Users can easily adjust the temperature using a dedicated mobile app connected via Bluetooth. Additionally, specially designed T-shirts and shorts are available for convenience, to which a mini air conditioner can be attached. The device can oh ... >>

Energy from space for Starship 08.05.2024

Producing solar energy in space is becoming more feasible with the advent of new technologies and the development of space programs. The head of the startup Virtus Solis shared his vision of using SpaceX's Starship to create orbital power plants capable of powering the Earth. Startup Virtus Solis has unveiled an ambitious project to create orbital power plants using SpaceX's Starship. This idea could significantly change the field of solar energy production, making it more accessible and cheaper. The core of the startup's plan is to reduce the cost of launching satellites into space using Starship. This technological breakthrough is expected to make solar energy production in space more competitive with traditional energy sources. Virtual Solis plans to build large photovoltaic panels in orbit, using Starship to deliver the necessary equipment. However, one of the key challenges ... >>

Random news from the Archive

Silver ink for printing conductors on flexible surfaces 28.01.2012

Specialists of the Japanese company Tanaka Kikinzoku Kogyo KK have developed a silver-based ink, which is cured using ultraviolet radiation.

With the new ink, it is possible to form conductors at room temperature without the heat required in other similar designs. As a result, it becomes possible to apply conductive tracks on flexible substrates that are sensitive to heat. As an example, the source calls polyvinyl chloride and polyester.

Other advantages of the development are small dimensions and high performance of the equipment. The UV exposure time required to cure the ink is only 0,3 seconds.

An ink track with a thickness of 5 µm or more has a resistivity of no more than 10^-3 ohm cm.
The tracks, which are applied to flexible substrates by a cheap and fast printing method, are expected to find applications in solar panels, OLED lighting, touch panels, RFID tags, and the like.

Other interesting news:

▪ E-cigarette can hack your computer

▪ Maxim MAX30208 and MAXM86161 medical sensors

▪ Implanted electronic chips instead of regular passwords

▪ Power Supply SilverStone NJ700

▪ Ultrasound against cancer cells

News feed of science and technology, new electronics

Interesting materials of the Free Technical Library:

▪ section of the site Firmware. Article selection

▪ Article Measure with one measure. Popular expression

▪ article Who Invented Matches? Detailed answer

▪ article Doctor-laborator. Job description

▪ Antenna article. Directory

▪ article Ball in the hole. Focus Secret

Leave your comment on this article:

All languages of this page

Home page | Library | Articles | Website map | Site Reviews