Логистика. Классификация затрат (самое важное)

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Логистика. Классификация затрат (самое важное)

Lecture notes, cheat sheets

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84. CLASSIFICATION OF COSTS

Logistic costs - costs associated with the implementation of logistics operations (placement of orders for the supply of products, purchase, warehousing of incoming products, intra-production transportation, intermediate storage, storage of finished products, shipping, external transportation), as well as costs for personnel, equipment, premises, warehouse stocks, for the transfer of data on orders, stocks, deliveries.

Cost classification:

1) by the degree of value added creation:

▪ productive costs - costs of work aimed at creating added value;

▪ costs of maintaining a logistics business - in themselves create value, but they are necessary (for transportation, placing orders, keeping records of products);

▪ unprofitable costs - costs for work that cannot produce results (for equipment downtime);

▪ control costs - costs of activities aimed at preventing undesirable results of customer service;

2) according to the mechanism of assignment to a specific carrier:

▪ direct costs - costs that can be directly attributed to a specific medium (product, group of products, order);

▪ indirect costs - costs that can be attributed to the carrier only by performing auxiliary calculations;

3) in connection with the volume of production:

▪ variable costs - costs that depend on the volume of production (costs of changeover, placing an order, storing or storing inventory over time);

▪ fixed costs - costs that do not depend on changes in the volume of executed orders from internal and external consumers;

▪ total costs - the total amount of costs allocated to a specific object (product, product group, order, cost location, production area), both dependent and independent of the volume of orders being executed;

▪ partial costs - parts of costs attributable to a specific object, allocated according to certain characteristics. These costs typically depend on the volume of orders being processed;

▪ actual costs - costs actually attributable to a given object in the period under review with the actual volume of consumer orders being fulfilled and equal to the volume of consumed resources multiplied by the current prices for these resources;

▪ normal costs - average costs attributable to a certain object in the period under review with the actual volume of service. These costs are equal to the actual volume of resources consumed multiplied by their average prices;

▪ planned costs - costs calculated for a certain logistics facility and a certain period with a given service program, volume of consumer orders and technology. These costs are equal to the planned volume of resource consumption multiplied by their planned prices;

▪ opportunity costs - characterize lost profits. It is due to the fact that a limited amount of resources can only be used in a certain way, which excludes the use of another possible option that ensures profit;

▪ transaction costs - costs associated with processing procurement.

Author: Shepeleva A.Yu.

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