Logistics is the art of reasoning, calculating. In economics, logistics is a scientific and practical activity related to the organization, management and optimization of the movement of material, information and financial flows from the source to the end consumer. At the beginning of the 20th century in Russia, professors of the St. Petersburg Institute of Communications published the work "Transport Logistics", on its basis models of troop transportation were built, which received practical use during the conduct and planning of military operations of the First World War. During the Second World War, logistics was widely used in the logistics of the army. The active use of logistics in the economy dates back to the 60–70s of the last century. Until the middle of the last century, it was not given of great importance creation of schemes for the supply of goods. This period is characterized by the development of production. However, by the middle of the last century, it became necessary to find ways to create competitive advantages. At this stage, monetary investment in the distribution system affects the position of the supplier in the market more than investment in production. Tracking all stages of the movement of raw materials, parts and final products allows you to see the losses allowed in the usual schemes for managing material flows. In logistically organized chains, the cost of goods at the final point is lower than the cost of the same goods in the absence of a logistics approach. This monitoring shows a clear economic benefit from the use of logistics in the economy. That is why logistics began to be used for more efficient management of material flows. The active use of logistics was helped by scientific and technological progress, which made computer technology and instant communication more accessible. This made it possible to monitor material and information flows, managing them at all stages of movement.

2. Functions and tasks of logistics

There are two types of logistics functions: operational and coordination. Operational functions are associated with the management of the movement of material assets in the field of supply, production and distribution.

In the field of supply, this is the management of the movement of raw materials, materials, stocks of finished products from the supplier to the manufacturing plant, warehouse or retail store.

At the production level, logistics is management, including control of the movement of a semi-finished product through all stages of production, as well as the movement of goods to warehouses and markets.

Distribution management covers the organization of the flow of final products from the producer to the consumer. The functions of logistical coordination include: identifying and analyzing the material needs of various parts of production, analyzing the area of ​​​​markets in which the organization operates, forecasting the development of potential markets, processing customer needs data. The essence of these functions is to coordinate supply and demand. Based on the relevant information, logistics deals with matching the demand presented by the market situation and the proposal developed by the organization. From the coordination function of logistics, another direction was formed - operational planning. Based on the demand forecast, a transportation schedule and a procedure for managing stocks of finished products are developed, as a result, production planning is determined, and programs for the supply of raw materials and components are developed. From the fundamental positions, the following functions of logistics are distinguished: backbone, integrating, regulating, resulting.

Backbone logistics is a system of effective technologies for providing resource management.

The integrating function is the provision of logistics for the synchronization of the processes of marketing, storage and delivery with reference to the market of means of production and the provision of intermediary services to consumers. The regulatory function is to implement the management of material, information and financial flows to reduce costs.

The resulting function implies the activity of delivering goods in the right quantity at a certain time and place with the required quality at the lowest possible cost. The criterion for determining the effectiveness of the implementation of logical functions is the achievement ultimate goal logistics activities.

The tasks facing logistics can be divided into general, global and private. Achieving maximum effect with minimal cost is the main global task of logistics. Modeling of logistics systems and factors of their functioning is also referred to as global tasks.

General tasks include:

1) creation of a system for regulating material and information flows;

2) forecasting the possible volumes of production, transportation, storage;

3) determination of the inconsistency between the need and the ability to implement it in production;

4) identification of demand for a product developed and promoted within the logistics system;

5) organization of pre-sales and after-sales service.

Based on the solutions to common problems, a network of warehouse systems is created to organize customer service and optimally attach them to production points.

Private tasks have a narrower focus and include:

1) creation of minimum stocks;

2) the maximum reduction in the storage time of finished products;

3) reduction of transportation time.

The basic rules of logistics can be formulated as follows: desired product required quality in the right volume is delivered at a certain time and place with minimal cost. The main object of research in logistics is the material flow. The actions attached to the material flow are called logistic operations, or logistic functions. Material resources in a state of movement, work in progress, manufactured products, to which logistics operations or functions are applied, determine the material flow.

A logistics operation is a movement coordinated with the emergence, absorption and transformation of the material and accompanying information, financial and service flow.

The logistics function is an autonomous component logistics operations aimed at solving the tasks put forward for the logistics system and links. The combination of logistics operations and functions depends on the type of logistics system.

3. Basic concepts of logistics

The concept of a logistics system is central to logistics. Complex organizational system, consisting of fragments of links, combined in one process of managing material and related processes, is logistical. The tasks of functioning of the links of the system are combined internal tasks business structure or external purposes. Certain functional links and relationships are established between the elements-links of the logistics system. Some economic and functionally isolated object is called the logistics link of the system. It fulfills its narrow role, defined by logistics operations and functions. There are several types of links in the logistics system: generating, transforming and absorbing. Often there are mixed links of the logistics system, in which three main types are presented at once, combined in various combinations.

Material flows in the links of the logistics system can converge, split up, branch out, change their content, parameters and intensity. Enterprises-suppliers of material resources, marketing, trade, intermediary organizations different levels, information and trade service and communication enterprises can act as elements of a logistics system.

Another concept of logistics is the supply chain. A large number of links in the logistics system represent a logistics chain.

The links in the logistics chain are linearly ordered by material, information, cash flow with the task of analyzing or designing a specific set of logistics functions or costs.

The next concept in logistics is the logistics network. A logistics network is a large number of links in the logistics system that are interconnected by material or related information and cash flows within the boundaries of the logistics system.

The logistics network is a narrower concept in contrast to the logistics system, which is characterized by the presence of a higher logistics management that implements the target function of the system.

The concept of total costs is usually associated with another concept in logistics - the logistics channel. A logistics channel is an ordered set of links in the logistics system, which includes the full volume of logistics chains or their participants, conducting material flows from the supplier of material resources needed for the manufacture of a particular type of product to direct consumers.

The concept of a logistics channel includes external, intra-production and macro-logistics groups within a certain framework of each logistics operation. Therefore, the concept of total logistics costs is fundamentally important.

4. Factors and trends in the development of logistics

In industrial developed countries interest in the problems of logistics development is associated with economic reasons. The development of logistics was predetermined by the following factors: increasing requirements for the quality characteristics of the process, the transition from the seller's market to the buyer's market. This transition was accompanied by significant changes in distribution systems and production strategies. If earlier the sales system was adjusted to production, then in conditions of market oversaturation, production programs are formed depending on the volumes and divisions of market demand. In a highly competitive environment, adapting to the interests of the clientele requires manufacturers to respond to these requests, which leads to an improvement in the quality of service, minimization of order execution time and strict adherence to the agreed delivery schedule. Time factors, together with the price and quality of products, have become decisive for the successful functioning of the enterprise. It should be noted the complication of the implementation problem with a parallel interest in the quality of the distribution sphere. A similar reaction arose from manufacturing firms to their suppliers of resources and materials, as a result, a complex system of relations between various market representatives was formed, which required modification of existing models of organization in the field of supply and marketing. The replacement of traditional conveyors with robots has led to significant savings in human labor. The production of small batches of products has made it cost-effective to create flexible production systems. Large enterprises had the opportunity to reorganize their activities with mass production for small-scale production at minimal cost. Improve your flexibility and competitiveness small firms. Work on the principle of "small batches" in the system of organizing the provision of material resources and the sale of finished products led to appropriate changes. Often deliveries in large quantities became not only uneconomical, but in some cases were simply not needed. There was a need to move goods in small batches within tighter deadlines, but there was no need for large storage capacities at enterprises. At the same time, transportation costs were covered by funds released from the reduction in storage space. As directly determined the development of logistics, in addition to the above, it is necessary to note the following factors, the use of systems theory and trade-offs to solve economic tasks, implementation and use in the field of commodity circulation and business practices of firms personal computers latest generations, as well as the acceleration scientific and technological progress; in countries that carry out intensive communications among themselves, standardization technical means means of communication, moving stock and handling facilities, elimination of various import and export restrictions. The ascent from the lower stage of development of logistics to higher ones, as a rule, is gradual or, when favorable conditions appear, zigzag. Such conditions can be considered the merger of enterprises, a change in the management regime, political initiatives. An analysis of the levels of development of logistics showed that those companies that use a versatile approach to logistics management improve their performance. The development of logistics in advanced economies in recent years is characterized by the transfer of the function of tracking the distribution of finished material from manufacturing enterprises to specialized firms. As a result, a type of logistics under a contract has been formed, which involves the involvement of a third party in the form of a company engaged in wholesale trade, to perform all or part of the distribution functions of the company, together with transportation, storage, inventory management, customer service and creation information systems logistics.

5. Basic principles of logistics

In order to master logistics and improve it, some firms set up advisory centers. The development of logistics is carried out in conjunction with the development of the concept of logistics and its principles. Of paramount importance in the development and creation of logistics systems are the principles that determine the nature and essence of the entire coordination device in general and its individual aspects in particular. There are several basic principles that reflect a logistical approach to solving a problem in production and economic activities.

1. The principle of synergy. This principle defines the complex and systems approach towards the achievement of certain goals. Given the interaction between the mechanism of production and circulation, on the basis of this principle, it is possible to achieve a better result in the whole structure by coordinating actions in all interrelated processes than by improving the functioning of individual elements of the logistics system.

2. The principle of dynamism. Logistic systems should reflect the essence of the processes they cover and should not be frozen organizational and economic formations.

The essence of the logistics process lies in the progressive dynamics, which is determined in the development, striving for improvement. Dynamism determines the supply and marketing operations, means and objects of labor, goals and objectives expressed at the next stage of development.

3. The principle of completeness. This principle means that systems in logistics should be built as a community of several or many elements that are closely interconnected. Within the framework of the logistics system, the permanent autonomous functioning of any individual elements is not allowed. emergency and non-standard situations are an exception.

4. The principle of initiative. Logistics systems built on this principle presuppose the manifestation by the emerging structures of the ability to determine the reaction to probable events, along with the ability to create and regulate subjective conditions that positively affect the processes of economic activity.

5. The principle of expediency. Focuses on attracting the potential that plays a positive role in achieving the goals. In the choice of organizational, technical and technological structures, selectivity is manifested, expressed by the desire to reduce costs or travel time in the conditions of the possibility of solving certain problems in several ways.

The concentration of interrelated functions in the joint structures for storage and transport facilities under a single management determines, first of all, the implementation of the principles of logistics. The transition to integrated management is carried out with a logistic approach, in contrast to the traditional one, where management is often isolated. Progressiveness economic systems from the point of view of logistics, it is achieved not by increasing the material and technical base, but by improving it. With the logistic approach, all factors that are related to the economic system and that are associated with it are consistent. The most effective indicators in the organization of economic activity are achieved as a result of the parallelism of the mechanism of production, transportation, supply and marketing with the maximum integration of interconnected systems and subsystems on the principles of logistics. A decrease in the volume of stocks, uncoordinated material flows, a reduction in storage costs, the movement of material resources and manufactured products occurs as a result of the implementation of logistics principles.

The principles of logistics make it possible to improve the methodology and improve the quality of organizational design, to provide a systematic approach to the design of transport and storage, production, communication and information subsystems.

The practical application of logistics tasks and principles depends on the specific situation and is diverse.

6. Information support in logistics

The introduction of information and computer technologies in all areas of business determines state of the art logistics. Without the use of high-speed computers, the implementation of most logistics concepts is impossible. Information support of the logistics process is so important that specialists single out information logistics, which has an independent value in business and information flow management.

Information flow is a flow of messages in paper and electronic (documentary), speech and other forms, put forward by the initial material flow in a certain logistics system, between the links of the system or the logistics system and environment and designed to implement control functions.

It is possible to single out elementary, key, complex and basic information flows in connection with logistic actions and functions.

Information flows in connection with the logistics system are divided into:

1) passing inside the logistics system or its link, or flow;

2) passing between the logistics system and the external environment.

The most common types of information media are streams on paper and magnetic media.

According to the time of occurrence of information, flows are divided into:

1) regular (stationary);

2) periodic;

3) operational.

Regular correspond to a time-limited data transmission, periodic are strictly limited by the transmission time, and operational provide communication between subscribers in an interactive mode. Depending on the purpose, control, auxiliary information flows, information flows for conducting accounting and analytical activities, for making decisions, flows of regulatory and reference information are determined. In modern logistics, the increasing role of information flows is due to the following main reasons.

A necessary element of the consumer logistics service is information about the status of the order, the availability of goods, the time of delivery, and release documents. The availability of complete and reliable information from the position of supply chain inventory management can reduce the need for labor reserves by minimizing the relativity of the demand line. The flexibility of the logistics system is increased by information in this approach, when resources can be used to achieve specific benefits.

Logistics management has numerous indicators and characteristics of information flows:

1) terminology of transmitted messages, types of data, documents;

2) data volumes;

3) data transfer rate;

4) throughput information channels;

5) noise immunity.

Between information and material flow there is no unambiguous synchronous correspondence of occurrence in time. The information flow either advances or lags behind the material one. Sometimes the material flow is a consequence of the information flow. Typical is the presence next to the material flow of several informational ones. The information flows accompanying individual logistic functions can be very complex and rich in terms of workflow.

The specific needs of logistics management determine the information flows in the logistics system when developing some of the details of regulatory planning, analysis and accounting. As an example, consider a diagram of sources of information and emerging information movements when predicting the dispersal of stocks of manufactured products in the distribution network. When planning an enterprise's inventory of finished products, consumer requests, sales forecasting, distribution decisions, and inventory management costs are taken into account. Information reflecting the needs of consumers details the classes and groups of consumers in a certain part of the market, the ways of delivering finished products to each group and the formation of a logistics service.

Information flows carry information about product requirements, the cost of finished products, the procedure for ordering and delivering finished products to consumers. To predict sales volume, information sources include information such as:

1) information on previous sales of a specific assortment of the market;

2) the number of sales of competitors' goods;

3) the entire volume of sales of this market segment;

4) market demand on finished products;

5) reliability and accuracy of information on previous sales;

6) planned changes in the quality characteristics of finished products;

7) economic directions in changing the structure of consumer demand;

8) short-term forecasts in the finished product distribution system;

9) forecast for the development of new markets.

Information flows characterizing decisions in the distribution system can be divided into those characterizing the temporary causes of operations in the dividing network and reflecting the accuracy and reliability of data. Information that reduces the uncertainty of timing distribution combines order fulfillment data. The time parameters of transportation are associated with the choice of a delivery scheme, route, etc. The cycle of receiving an order, its duration include information about the time of delivery of the goods, the destination, the time of loading and unloading, paperwork. Associated with a decrease in the uncertainty of other parameters, information flows take into account the terms of delivery, the reliability and accuracy of information when managing stocks. The considered information flow for one function of logistics management gives an idea of ​​the complexity and diversity of information flows in the logistics system.

7. Control in logistics

To achieve continuous efficiency in any type of production and economic activity, it is necessary to have an appropriate control system. Flow process control is no exception. Without an effective control subsystem, the logistics system cannot be considered fully capable. The absence of this subsystem leads to significant losses. The parallelism and coherence of the mutual processes of all subsystems and subsystems in the logistics system breaks down, the reliability of the cumulative work of various components and individual subjects of activity drops sharply. The time of unrecorded periods of non-use of machinery and equipment is increasing.

The quality of manufactured products, work performed and operations is declining, which adversely affects the level of customer service. Increased risks and significant costs in the course of regulating material, cash and other flows entail the failure to apply the necessary control. Lack of control can be a very dangerous threat, but it is not the only cause of risks. An important role is played by the quality of the developed tactical and strategic decisions, because the nature of risks in production and economic activities is diverse.

Making the right tactical decision makes it possible to relatively quickly check ongoing processes and, accordingly, reduce or eliminate potential losses. Risks of a strategic nature, arising on a long-term basis, require complex insurance schemes for feasibility assessments.

8. Types of concepts in logistics, their characteristics

There are several periods of improving the systems for promoting goods and finished products: during the absence of logistics, traditional logistics and the period of new logistics. Each of these periods is characterized by conceptual approaches to the creation of these systems, as well as, respectively, to their management criteria. The management of material distribution was fragmented in the pre-logistic period.

There was a need to control transportation, check cargo accounts, packaging, weighing, and related work. The job of a freight forwarder has become more versatile. This and the above factors formed the basis for the development of logistics. It is not something completely new and unknown to practice. The problem of the rational movement of materials, finished products and raw materials has always been the subject of close attention.

The innovation of logistics consists in changing the criteria for the economic activity of enterprises, where the main role is played by the management of the methods of distribution. Another innovation of logistics lies in the application of a combined approach to the positions of the movement of commodity resources in the process of reproduction. Management of the material flow, consistency of actions with a fragmented method of management is clearly insufficient. With this approach, the necessary sequence is not observed and it is not possible to link the actions of various departments of enterprises.

Relying on A complex approach, logistics involves the consistency of methods that are interconnected with material flows, production and marketing. And along with all of the above, the innovation of logistics is to use the theory of trade-offs in the economic activities of firms. The innovative approach of logistics made it possible to move away from autonomous regulation by different methods of goods movement and to combine them, which made it possible to obtain such a result of activity that exceeded the sum of individual effects. The period of traditional logistics is distinguished by the creation of a logistics system that replaced the process of optimizing transportation in enterprises. This period is determined by the presence of several conceptual approaches to the creation of logistics systems that differ in the scope of application in the harmonization of economic interests, as well as criteria.

Economic interests within the framework of each conceptual approach had an intralogistical functional character. And they did not affect the production activities of firms.

In the first approach, the harmonization scope economic processes were the costs of certain logistics operations of one company with the minimum criterion total costs for material distribution. This approach has led to certain results. It turned out to be possible to minimize the costs of the entire logistics system by increasing the costs of some operations in order to reduce the costs of other operations. A typical example of this approach is the increase in transportation costs by reducing the cost of managing stocks of warehousing. Positive economic effect while minimizing total costs, gave an orientation towards the use of intra-functional compromises (harmonization of economic interests). The cost criterion limits the financial capabilities of the enterprise, since it does not reflect the impact of demand on the ratio between profit and expenses. As a result, a transition was formed to extracting the maximum profit of the company from the logistics operation, which takes into account both demand and costs. However, the new approach also had a number of limitations.

The allocation of a logistics mechanism within the production infringed upon the interests of enterprises participating in one logistics process. Therefore, at the end of the period of traditional logistics, there were changes in its concept. The maximum profit from logistics operations of all enterprises participating in the process has become a criterion for the formation optimal system management and distribution.

The beginning of the 1980s was marked by a new period in the development of logistics - the period of new logistics (neologistics). The need for its implementation was justified by the fact that none of the zones operating within the enterprise, including logistics, as a rule, does not have the necessary resources and capabilities in order to respond quickly enough to changes alone. external conditions and work effectively autonomously. Joint efforts of all structural parts of the organization were required to optimize the response. The work required specific knowledge and experience of managers who considered the activities of enterprises as a whole. The conceptual approach is called the integrated, or enterprise-wide approach. Within the framework of this approach, the logistics functions are considered as the most important subsystem of the general production system.

What does it mean: logistics systems are created and managed on the basis of a common goal - the achievement of maximum efficiency in the work of the entire enterprise. Attention began to focus on cross-functional trade-offs, not excluding production and other non-logistics departments. Minimizing the costs of the entire enterprise has become a criterion for this approach.

9. Basic concepts of information logistics

Logistics can rightfully be considered an essential factor in the implementation of measures aimed at increasing the economic positiveness of production and marketing. In the matter of rationalizing these structures of activity, great progress can be made in the case of maximum consistency of commodity and information flows when they merge, which is a priority task for logistics. To solve this problem, it is necessary to use the standardization of material and technical relations on a large scale and organize the functioning on the basis of fundamental analysis and the use of new technologies that ensure the automation of operations.

It can be represented in the form of horizontal functional subsystems in the procurement, production and marketing sector as the main links of the logistics system, which are divided into a number of structures. Each of these elements is inevitably present in any production, logistics combines them into a system with specific goals and objectives that relate to the area of ​​minimizing the costs of the entire production, and not this particular element.

Information support of production is a tool for a similar association, starting with purchases and ending with the marketing system. The reason for success or failure in the external sphere of the enterprise's activity in the market may be: obtaining operational information about an event or situation prevailing in the market, refusal or receipt of a request for delivery.

An important role is played by the complex of information support. The connecting threads are the flows of information on which all elements of the logistics system are “put on”. The creation of databases, communication within the enterprise, the presence of a number of decision-making activities involves an information network.

Even in the recent past, the main problems that worried the developers of logistics systems related to the field of physical flows of goods and raw materials.

Accompanying documentation was considered as information support for the process of movement of goods from the supplier to the consumer.

With the development of logistics systems in production, the need began to be felt for the development and implementation of logistics information systems that could combine all logistics subsystems into one.

The successful implementation of this concept into practice was facilitated by the realization that information at the current level of production development is a self-sufficient production factor.

Its potential opens up great prospects for strengthening the competitiveness of enterprises. For the effectiveness of the analysis of the information activity of logistics, it is necessary to take the entire logistics system as a base of functionally limited logistics subsystems, the operation of which as a whole is provided by information logistics to the extent of its own subsystems. Such a division is very conditional.

IN practical activities close interweaving and interaction are the mainstay of the successful work of the entire complex as a whole. One more aspect should be noted.

The main place for planning and managing production is the organic ratio of centralization and decentralization in the work of individual subsystems. As a rule, the well-organized separate work of each subsystem does not lead to the best result in the activity of the entire system. Even in the presence of highly qualified personnel, the functional isolation of individual production units can slow down the increase in the efficiency of the entire system as a whole.

The presence of such a system of information, which would allow to link together all activities and organize its management based on the possibility of a single whole, is the main component of the work of the entire production. To create an information logistics system at the production level, you need to draw up its model.

An information system at the production level is a component that links together and coordinates supply, production and marketing.

The definition of a supply coordination system consists in decomposing physical flows into independent sections of transportation and warehousing, in preparing information about the period and state of the flow on an accurate time scale.

Information logistics goes well with computer technology. computer system brings mutual benefits.

First, such a system optimizes the management of increasingly complex logistics over time. For compact production with a synchronous type of delivery, such as "just in time", the coordination of the movement of incoming goods becomes more and more important.

Secondly, the optimization of the work of information logistics in the exchange of supply data affects the increase in the level of inventory management.

Distributed to a network of firms, the exchange of supply data allows the manufacturer to reduce the costs associated with supplying the work of a complete supply chain. By optimizing its operation, the manufacturer receives tangible savings. The resulting savings are divided in certain shares between the manufacturer, supplier and transport company, reimbursing the costs invested in the creation and maintenance of relevant information systems, and creating additional profit from their use.

Getting the effect of the action of information logistics stimulates all participants in the logistics process to maintain the achieved level of this process, as well as to invest new funds in its optimization. The constantly growing database of the coordination system helps to evaluate the effectiveness of the logistics services.

The analysis of the existing system is one of the approaches to the formation of a scheme of information flows in production. It involves the reduction of certain divisions of production to separate components, combining which, you can get a model for analyzing options for divisions of the enterprise.

The structural model must contain the main elements:

1) production capacity and means of realizing the material flow. Combining these elements, researchers and organizers of the system divide the entire structure of production into buffer and technological. With this approach, all types of activities are considered from the receipt of raw materials to the transfer of finished products to the consumer.

2) instant response to the slightest change in market conditions, which is a vital necessity. This response is possible with the effective functioning of the information flow and all information logistics as a whole.

10. Marketing logistics

In the modern period, the use of marketing in distribution logistics is justified, which can contribute to a more optimal course of improvement. marketing activities.

From the standpoint of the logistics approach, the concept of marketing is divided as a general business idea, covering the entrepreneurial activities of all services, and as a functional activity of a special service for studying the markets for products, determining prices and compiling price lists, developing promotions etc. The most important marketing functions are:

1) market research;

2) its differentiation in relation to supply and demand;

3) ensuring the advantages of its product in relation to competitors;

4) development of a marketing proposal.

Development of a marketing proposal for options for a particular marketing activity is a central function of marketing.

Firms must carry out extensive research on the product market to determine the marketing proposition.

Market research is one of the defining prerequisites for organizing the promotion of goods. This process was determined in a separate structure of intra-company activities.

In connection with the orientation of enterprises to a particular market of goods, the role of market research has especially increased. Manufacturers are in dire need of detailed information about the market of their products and the transformations in consumer demand.

The information received from the employees of the sales department is sometimes incomplete for making a qualified decision.

11. Financial flows in logistics

In a developing market economy, an increase in the efficiency of promoting commodity flows is achieved by optimizing financial services, which determines the importance of studying logistics cash flows and inventory items. Commodity-material values ​​unite all types of material goods, including real estate, services and intangible assets are classified as commodity-intangible assets.

The least studied area of ​​logistics is currently the mechanism of financial service of commodity flows. In the specialized literature, some of the issues related to its content are not considered at all. There are significantly different points of view on the other part of the issues. Already at definition of essence of financial streams there are certain distinctions.

There are several approaches to determining financial flows. Cash flow refers to any movement in the macro- or microeconomic environment. Financial flow refers to movement only in the logistics system. Any way of organizing entrepreneurial activity There have always been financial flows in one form or another.

The greatest efficiency of their movement, as practice has shown, is achieved by using the logistical principles of regulation of material and financial resources, which leads to the formation of a new term - the logistical financial flow.

To ensure the efficient movement of commodity flows, financial logistics flows are created and used. The need to service the process of movement in time and space of inventory and intangible assets is the specifics of the logistics financial flow.

Logistic financial flow is a directed movement of financial resources.

The need to ensure the movement of material flow is determined by the direction of the movement of financial resources in logistics.

The movement of financial resources occurs either in the logistics system or between the logistics system and the external environment. In terms of composition, logistical financial flows are heterogeneous in a number of ways (direction of movement, purpose, etc.). The need for their detailed classification necessitates the formation of more positive methods management of logistics financial flows.

In logistics, certain signs are used to classify financial flows: relation to the logistics system, direction of movement, form of payment, type of economic relations.

Financial flows within the framework of consideration of a certain logistics system are external and internal. Outside the studied logistics system, an external material flow flows in the external environment; inside the logistics system, an internal financial flow passes, which changes when a number of logistics operations are performed.

From the external environment, the incoming financial flow enters the logistics system, starts its movement from the considered logistics system and continues to exist in the external environment, the outgoing financial flow. Logistic financial flows can be divided into groups according to their purpose: financial flows passing in accordance with the process of purchasing goods, for the reproduction of labor, associated with the formation of material costs, investment financial flows.

All financial flows in logistics, depending on the forms of payment used, can be divided into two groups: cash financial flows that determine the movement of cash financial resources, and information and financial flows, which are characterized by the movement of non-cash financial resources.

Cash financial flows are divided into cash flows on ruble accounts and on currency settlements. In information and financial flows, there are flows of non-cash financial resources, payment requirements, etc. Along with cash flows, there are information and material and accounting and financial flows.

Logistic accounting and financial flows characterize the movement of financial components within the framework of this process.

According to the types of production relations, financial flows are divided into longitudinal and vertical. Longitudinal reflect financial resources between equal representatives of entrepreneurial activity, vertical financial flows arise between subsidiaries and parent commercial organizations.

In each specific case, it is necessary to establish its own specific composition of the classification features of logistical financial flows.

The main task of the financial service of commodity flows in logistics is to ensure their movement with financial resources in the required volumes, within a certain timeframe and using the most optimal sources of financing.

In the most primitive case, a certain commodity flow corresponds to a financial flow.

The variety of forms and directions of development of the financial market is the specifics of its work under the condition of calm market relations in Russia.

It should be noted that the effective use of the details of the stock market allows you to optimize the work of financial flows and significantly improve business performance.

The analysis of the financial mechanism for servicing commodity flows showed that the existence of a commodity flow is due to the presence of a logistical financial flow.

The volume, source of occurrence and time of the beginning of the movement of the financial flow depend on the form of payment agreed with the supplier and customer of the goods and on the additional conditions prescribed in the contract of sale.

Usage practice various kinds securities to optimize mutual settlements, which has become widespread in recent years, has led to a complication of the cash service scheme for commodity flows, but on the other hand, to an increase in efficiency.

in the field of logistics and financial planning subject to certain conditions and the use of a specific financial service mechanism, the use of securities allows you to save money on the delivery of goods.

Introduction

1. Financial logistics

1.2 Main characteristics of financial logistics

2. Financial flow as the basis of financial logistics

2.1 Main characteristics of the financial flow

2.2 Financial flow in transport logistics

Conclusion

Bibliography

Introduction

Currently Russian enterprises operate in conditions of significant instability of the economic environment, which necessitates the search for highly effective methods and ways of managing activities industrial enterprises. One of these methods is logistics, which allows reaching a qualitatively new level of management of material, financial and information flows of an enterprise in order to improve the final results of its production and economic activities and ensure stable position On the market.

In the context of the transition to market economy increasing the efficiency of production and sales of products determines the need to identify and study the logistical financial flows corresponding to the movement of inventory and inventory items, which, in the process of moving from one economic entity to another, can be considered as a corresponding commodity flow. At the same time, its movement is due to the implementation of a number of logistics operations.

Transition to market relations, the expansion of the scale of economic activity, the increased need to strengthen all types of relationships in the processes of managing financial flows generated by marketing commodity flows, led to the main requirements for new forms and methods of improving the efficiency of managing enterprises, increasing the effectiveness of their activities, improving financial condition. The formation of financial flows of logistics at enterprises, the use of logistics principles and methods, will allow approaching the solution of traditional problems on a new basis, increasing the efficiency of their production and economic activities.

1. Financial logistics

1.1 The concept and essence of financial logistics

Financial logistics is the least explored area. This happens mainly for two reasons: for objective reasons, the transition to a market ideology lasted too long in Russia, when, as the market develops, scientists and practitioners gradually come to understand the crucial role of finance in the logistics system; and subjective, since the management of financial flows requires high professionalism and is associated with significant risks for each enterprise or company.

However, it cannot be said that the Western “marketers”, whom domestic economists often out of habit are guided by, have gone far ahead, although much earlier they began to study the main interdependencies between logistics and financial goals firms, as well as considering the share of supply chain management in the total cost production costs firms. And this is not surprising, since they have long been faced with the need for appropriate information to manage the investment process.

Speaking about the contribution of logistics to the profit of an enterprise, D.M. Lambert notes the need to analyze all logistics solutions both in terms of their cost-effectiveness and the resulting benefits.

The key factor here is customer service (logistics service) and its impact on profit margins. But one should, he rightly warns, avoid extremes, in particular, giving very high level service without the certainty that the client will appreciate the cost of such a super service and be ready to pay for it.

The other extreme is understanding logistics as the only source of costs and striving to reduce them in any way. According to the American economist M. Christopher, "reducing costs in any business area is a cost factor, but it is advisable only when it leads to increased profits."

Financial logistics, he admits, also contribute to efficient use capital. Logistic variables essentially form the individual components of the balance sheet, namely:

Cash on hand and debt. Thanks to the effective logistics management shorter order fulfillment cycles are achieved: the shorter the cycle, the faster the cash flow from the sale; the degree of implementation of the order is also important;

Stocks. Inventory levels in the form of raw materials, components, finished products is the result of the enterprise's strategy in the field of logistics services and the effectiveness of the monitoring and inventory management system;

Real estate, fixed assets and equipment. Optimization of the distribution network, achieved due to the found correspondence between the location and parameters of distribution nodes to the structure of demand, can lead to the release of capital;

current payments. They can be increased by limiting the volume and frequency of orders, which can be the result of implementing systems such as material requirements planning or distribution requirements.

Foreign specialists are initially focused on the fact that the main goal of the enterprise should be the maximization of its value, therefore, the strategy of the enterprise should be aimed at achieving this goal. And this, in turn, is impossible without the introduction of new methods of management - management through value. To use this management method, it is necessary to determine which processes and to what extent form the value of this cost and what role logistics plays in this.

In determining the value of the company, the main role is played by free streams cash, which form the basis of dividend payments to shareholders, the growth of share prices and sources of financing the growth of firms. The interest rate is also important, the value of which reflects the cost of capital.

The analysis of domestic scientific publications, educational literature, training courses of various universities suggests that, unlike the West, in the practice of our management, the fetishization of the material flow continues and the reduction of logistics only to transport, storage, production, supply, marketing, stocks.

In most of the existing definitions of logistics, there is no clear definition of financial logistics. It is no coincidence that the financial movement is considered by many only as accompanying the material flow. Although, it is quite obvious that the movement of finance is a serious limiter to the benefits of the enterprise and an active "lever" of material flow management.

Perhaps that is why indicators for evaluating the effectiveness of financial flows have not yet been developed. Attempts by a number of economists to reduce them to classical indicators of financial management are completely unfounded. So, this does not reveal the relationship, or rather the interdependence of financial management and financial logistics. As is known, financial management is the art of managing the finances of an enterprise. As for financial logistics (logistics of financial flows), this concept is narrower and represents a set of methods, tools, tools aimed at improving the efficiency of financial flows.

The financial aspects of the functioning of logistics systems are poorly represented in the economic literature as key to ensuring the adoption of optimal decisions. From this it can be concluded that there is an acute shortage teaching materials on financial flows. Among them: the basics of the theory of financial flow management in the logistics system; regulation of financial resource flows; organization of structuring, formation and management of financial flows in meso-, state and socially-oriented logistics systems; financial flows in banking, exchange, Internet trading systems.

Studying the issues of financial logistics requires staying on the principles of science, involving the strengthening of the settlement principle at all stages of financial flow management - from planning to analysis. This approach can be observed subject to specificity, which implies a clear definition of the specific result of the goal of moving the financial flow in accordance with the technical, economic and other requirements of the business entity, as well as the principle of constructiveness, which consists in continuous monitoring of the movement of the financial flow and prompt adjustment of its movement.

And, finally, all financial logistical functions and the process of movement of financial flows should be performed with the maximum degree of automation, which is possible only if it is computerized.

It is important to keep in mind that, from the point of view of the logistics of finance, the progressiveness of economic systems is achieved not so much by increasing their material and technical base, but by improving its provision with financial resources.

The implementation of these principles leads to a reduction in the cost of storage and movement of material resources and finished products, an increase in the balance in management economic activity transport systems, the rhythm of the functioning of the structures and divisions included in the financial logistics system. In addition, the principles of financial logistics make it possible to improve the methodology and improve the quality of organizational design, to provide a systematic approach to the design of regional transport systems.

The basic principles of financial logistics should be supplemented by the principles of marketing, management and other scientific and applied disciplines that are synthesized by the theory and practice of logistics.

A study of the available materials and literature also gives grounds to conclude that the cost is interpreted management personnel and top managers of a number of enterprises solely as part of the taxation process. Therefore, the cost factor is not used as an objective criterion for increasing the activity and competitiveness of the main production.

Flow management can be considered effective if it allows you to automatically solve the main production and economic tasks of the enterprise. These include: coordination of production and financial plans, establishing required level stocks, volumes and terms of required resources. Through the impact on flows, it is possible to provide the logistics system with financial and material resources, attract and return funds, and distribute them according to the directions of use. The functions of flow management should also include monitoring the compliance of the parameters of financial and material flows, their impact on the efficiency of logistics activities, checking the optimality of resource flow patterns.

When managing the movement of financial and material flows, one should strive both to save resources spent on the impact, and to maximize end result. If possible, it is necessary to ensure that one control action changes the parameters of as many threads as possible. In this case, the solution of problems will be carried out as quickly as possible and at the lowest cost.

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10.1 The concept and essence of financial logistics

10.1.1. Definition of financial logistics

10.1.2. Financial logistics as a factor in determining the effectiveness of an enterprise

10.2 Main characteristics of financial logistics

10.3. Tasks and principles of financial logistics

10.4. Financial flow as the basis of financial logistics

10.4.1 Main characteristics of the financial flow

10.4.1.1. Stages of financial flow management

10.4.1.2. Support information technology management of financial logistics relations

10.4.1.3. Estimation of the financial flow

10.5. Financial flows in transport logistics

10.5.1. Classification of financial flows in transport logistics

10.5.2. Management of financial flows in transport logistics

10.6. Financial flow rate

Models and tools of financial logistics

Topic 10. Financial logistics

The concept and essence of financial logistics

Definition of financial logistics

At present, Russian enterprises operate in conditions of significant instability of the economic environment, which makes it necessary to search for highly effective methods and methods for managing the activities of industrial enterprises. One of these methods is logistics, which allows reaching a qualitatively new level of management of material, financial and information flows of an enterprise in order to improve the final results of its production and economic activities and ensure a stable position in the market.

In the context of the transition to a market economy, increasing the efficiency of production and sales of products determines the need to identify and study logistics financial flows, corresponding to the movement of both inventory and inventory items, which, in the process of moving from one economic entity to another, can be considered as the corresponding commodity flow. At the same time, its movement is due to the implementation of a number of logistics operations.

The transition to market relations, the expansion of the scale of economic activity, the increased need to strengthen all types of relationships in the processes of managing financial flows generated by marketing commodity flows, determined the main requirements for new forms and methods of improving the efficiency of managing enterprises, increasing the effectiveness of their activities, improving financial condition. The formation of financial flows of logistics at enterprises, the use of logistics principles and methods, will allow approaching the solution of traditional problems on a new basis, increasing the efficiency of their production and economic activities.

Financial logistics is a system for managing, planning and controlling financial flows based on information and data on the organization of material flows .

Financial logistics is a less explored area of ​​logistics. This happens mainly for two reasons: for objective reasons - the transition to a market ideology took a long time in Russia, when, as the market develops, scientists and practitioners gradually come to understand the crucial role of finance in the logistics system; and subjectively - the management of financial flows requires high professionalism and is associated with significant risks for each enterprise or company.

The success of the functioning of the enterprise depends on the quality of technologies for managing production and economic activities, and in particular - commodity and material flows. The technologies for managing material resource flows developed in the field of logistics consider financial flows as ensuring the functioning of already existing systems, although it is with their help that the management of production activities takes place. A promising approach that allows focusing on the financial aspect of the enterprise during the logistics process is the impact on material flows through cash flow management in logistics systems.

Western "marketers", which domestic economists often habitually focus on, have gone far ahead, although they were much earlier engaged in the study of the main interdependencies between logistics and the financial goals of firms, as well as the consideration of the share of supply chain management in the total cost of production costs of firms. And this is not surprising, since they have long been faced with the need for appropriate information to manage the investment process.

Speaking about the contribution of logistics to the profit of the enterprise, they note the need to analyze logistics solutions in terms of their cost effectiveness and the benefits received. The key factor here is customer service (logistics service) and its impact on profit margins. But extremes should be avoided, such as providing a very high level of service without the assurance that the client will appreciate the cost of such super service and be willing to pay for it. The other extreme is understanding logistics as the only source of costs and striving to reduce them in any way. According to Christopher, "Reducing costs in any business is a cost factor, but it is only worthwhile when it leads to higher profits."

10.1.2. Financial logistics as a factor in determining the effectiveness of an enterprise

To evaluate the effectiveness logistics processes usually use cost criteria, take into account the costs incurred and the income received, calculate the indicators of profitability and profitability. The values ​​of these indicators will change significantly with different patterns of movement of material and related financial flows. So, depending on the conditions of supply, the parameters of storage systems and the selected distribution channels for products, the cost, volume and time of material flows will change. The latter, in turn, determine the amount and timing of the necessary funding.

Financial logistics efficient use of capital. Logistic variables essentially form the individual components of the balance sheet, namely:

Cash on hand and debt. Thanks to efficient logistics management, shorter order fulfillment cycles are achieved: the shorter the cycle, the faster the cash flow from the sale; the degree of implementation of the order is also important;

Stocks. The level of stocks in the form of raw materials, components, finished products is the result of the enterprise's strategy in the field of logistics services and the effectiveness of the monitoring and inventory management system;

Real estate, fixed assets and equipment. Optimization of the distribution network, achieved due to the found correspondence between the location and parameters of distribution nodes to the structure of demand, can lead to the release of capital;

current payments. They can be increased by limiting the volume and frequency of orders, which can be the result of implementing systems such as material requirements planning or distribution requirements.

Foreign specialists are initially focused on the fact that the main goal of the enterprise should be the maximization of its value, therefore, the strategy of the enterprise should be aimed at achieving this goal. And this, in turn, is impossible without the introduction of new methods of management - management through value. To use this management method, it is necessary to determine which processes and to what extent form the value of this cost and what role logistics plays in this.

In determining the value of a firm, free cash flows play a major role, providing the basis for paying dividends to shareholders, rising share prices, and sources of financing for firm growth. The interest rate is also important, the value of which reflects the cost of capital.

The analysis of domestic scientific publications, educational and methodological literature, training courses of various universities suggests that, unlike the West, in the practice of our management, the fetishization of the material flow continues and the reduction of logistics only to transport, warehouse, production, supply, marketing, stocks.

In most of the existing definitions of logistics, there is no clear definition of financial logistics. It is no coincidence that the financial movement is considered by many only as accompanying the material flow. Although, it is quite obvious that the movement of finance is a serious limiter to the benefits of the enterprise and an active "lever" of material flow management.

Perhaps that is why indicators for evaluating the effectiveness of financial flows have not yet been developed. Attempts by a number of economists to reduce them to classical indicators of financial management are completely unfounded. So, this does not reveal the relationship, or rather the interdependence of financial management and financial logistics. As you know, financial management is the art of managing the finances of an enterprise. As for financial logistics (logistics of financial flows), this concept is narrower and represents a set of methods, tools, tools aimed at improving the efficiency of financial flows.

The management of financial flows necessary to ensure the movement of material resources is more efficient if the process is carried out continuously, throughout the entire period of the enterprise. At the same time, it is important to plan the expenditure of financial resources for the reimbursement of logistics costs and expenses, organize the attraction of funds from funding sources, control the receipt of monetary compensation for the products sold to the participants in the logistics chain. A clear understanding of the structure and composition of financial flows will help managers evaluate and plan costs in the face of increasing complexity of production, transport and distribution systems. To do this, for each specific logistics system, the movement of financial resources is represented with a sufficient degree of detail. Moreover, the more branched schemes of movement of material flows, the more complex the chains of movement of financial flows corresponding to them will be, and the more time-consuming is the management process. Increase the transparency of flow processes in both elementary and complex logistics systems (international logistics systems, warehouse terminals and distribution logistics centers) is also possible by researching and describing the financial environment - the environment for the circulation of enterprise finances.

The financial aspects of the functioning of logistics systems are poorly represented in the economic literature as key to ensuring the adoption of optimal decisions. There is an acute shortage of methodological materials on financial flows. Among them: the basics of the theory of financial flow management in the logistics system; regulation of financial resource flows; organization of structuring, formation and management of financial flows in meso-, state and socially-oriented logistics systems; financial flows in banking, exchange, Internet trading systems.

Studying the issues of financial logistics requires staying on the principles of science, involving the strengthening of the settlement principle at all stages of financial flow management - from planning to analysis. This approach can be observed subject to specificity, which implies a clear definition of the specific result of the goal of moving the financial flow in accordance with the technical, economic and other requirements of the business entity, as well as the principle of constructiveness, which consists in continuous monitoring of the movement of the financial flow and prompt adjustment of its movement.

And, finally, all financial logistical functions and the process of movement of financial flows should be performed with the maximum degree of automation, which is possible only if it is computerized.

It is important to keep in mind that, from the point of view of the logistics of finance, the progressiveness of economic systems is achieved not so much by increasing their material and technical base, but by improving its provision with financial resources.

The implementation of these principles leads to a reduction in the cost of storage and movement of material resources and finished products, an increase in the balance in the management of the economic activity of transport systems, the rhythm of the functioning of structures and divisions that are part of the financial logistics system. In addition, the principles of financial logistics make it possible to improve the methodology and improve the quality of organizational design, to provide a systematic approach to the design of regional transport systems.

The basic principles of financial logistics should be supplemented by the principles of marketing, management and other scientific and applied disciplines that are synthesized by the theory and practice of logistics.

A study of the available materials and literature also gives grounds to conclude that the cost is interpreted by management personnel and top managers of a number of enterprises solely as part of the taxation process. Therefore, the cost factor is not used as an objective criterion for increasing the activity and competitiveness of the main production.

The connection of financial and material flows, processes and work in the logistics system is provided by another type of flow - informational. Data on the conditions, terms and nature of the relationship between the participants in the logistics process, information on the movement of material flows is used in the construction of schemes for the movement of financial flows. At the same time, the movement of funds from the enterprise to other participants in the logistics process (consumers and suppliers, between warehouse, port and customs terminals, in the logistics nodes of the docking of traffic flows) are presented in the form of a directed movement of financial resources. Such schemes make it possible to determine the sequence of inclusion of funding sources, the order in which incoming resources are distributed, and to identify bottlenecks in the movement of flows.

Flow management can be considered effective if it allows you to automatically solve the main production and economic tasks of the enterprise. These include: coordination of production and financial plans, establishment of the required level of stocks, volumes and terms of the required resources. Through the impact on flows, it is possible to provide the logistics system with financial and material resources, attract and return funds, and distribute them according to the directions of use. The functions of flow management should also include monitoring the compliance of the parameters of financial and material flows, their impact on the efficiency of logistics activities, checking the optimality of resource flow patterns.

When managing the movement of financial and material flows, one should strive both to save the resources spent on the impact and to maximize the final result. If possible, it is necessary to ensure that one control action changes the parameters of as many threads as possible. In this case, the solution of problems will be carried out as quickly as possible and at the lowest cost.

By changing the movement of resources in accordance with financial parameters, it is possible not only to obtain full and timely provision production activities resources from the best sources at the lowest price, but also to increase the stability of the enterprise, reduce exposure to external influences. In the processes of procurement, supply, transportation, warehousing and marketing, focus on financial indicators allows you to optimize streaming processes, identify ways and methods to reduce costs without compromising product quality.

Financial flows are understood as the directed movement of funds or resources in logistics systems and between them, necessary to ensure material and information flows.

Financial flow is a directed movement of financial resources associated with the movement of material, information and other resource flows both within the logistics system and outside it. Financial flows arise when reimbursement of logistics costs and expenses, attraction of funds from funding sources, reimbursement (in monetary terms) for products sold and services rendered to participants in the logistics chain.

The task of managing financial flows in logistics systems is complete and timely provision of volumes, terms and sources of financing. These funding sources must meet minimum price requirements.

Financial logistics faces the following tasks:

Studying the financial market and forecasting sources of funding using marketing techniques;

Determination of the need for financial resources, selection of sources of financing, monitoring of interest rates on bank and interbank loans, as well as interest rates on valuable and government bonds;

Building financial models for the use of funding sources and an algorithm for the movement of cash flows from funding sources;

Establishing the sequence and links of the movement of funds within the business and the project;

Coordination of operational management of financial and material flows. First of all, the costs are estimated, for example, for the delivery of goods by vehicle. The logistics manager builds material flows taking into account costs;

Formation and regulation of free balances on ruble, currency and budget accounts in order to obtain additional profit from operations in the financial market using highly profitable financial instruments;

Creation of operating systems for processing information about financial flows.

The principles of financial logistics include:

Self-regulation to achieve income balance monetary resources with the movement of material resources, production and minimization of production costs;

Flexibility associated with the possibility of making changes to the financing schedules for the purchase of materials necessary for the implementation of the project of finished products and when adjusting the terms of the order from consumers or partners;

Minimization of production costs while maximizing short cycles of project implementation;

Integration of financing, supply, production and marketing processes in a single project implementation body;

Modeling the movement of cash flows from funding sources to project executors with a turnover of free cash with maximum efficiency;

Correspondence of the volumes of financing with the volumes necessary costs;

Use of software and computer networks for financial management;

Reliability of sources of financing and provision of the project with financial resources;

Profitability (through an assessment of not only costs, but also the "pressure" on these costs);

Profitability when placing funds.

As is known, key aspect logistics activity is the management of material flows: the movement of raw materials, materials, semi-finished products and finished products. Each material flow that occurs during the purchase of materials or the sale of products, the transportation or storage of goods, is accompanied by a financial flow: an investment of finance or compensation for the sale of goods.

When preparing and organizing logistics processes, in addition to planning material flows, it is necessary to calculate and think over financial flow patterns. Yes, in international relations the choice of CIF and FOB delivery terms affects the distribution of freight and insurance costs between the buyer and the cargo supplier. During transportation, the costs for damage to the goods are borne either by the carrier or the supplier, depending on the contractual terms, the actual characteristics of the goods, and the data of the documents of title. Changing the parameters of the storage system affects the safety and quality of the goods, and consequently, the cost of services. The sale of goods on their own, with the help of sales agents, commission agents or consignees, requires different costs, provides a different turnover of goods and the duration of the financial cycle.

For each scheme of movement of material resources, several options for organizing financial flows, different in cost and risk, can be provided. Financial institutions, third-party enterprises, consumers, the state, foreign persons are involved as investors and creditors, each of which offers resources on different terms. By calculating the moment of the deficit in finance, it is possible to attract resources in the right amount and at the right time and return them when sufficient income is received.

The choice of suppliers and sources of resources, methods of payment for services to carriers, the order of location of goods in the warehouse is also most rational to carry out according to financial parameters, since they provide comparability of heterogeneous estimates. It is possible to assess the feasibility of re-equipping a warehouse terminal by comparing the expected increase in the flow of goods and revenue per unit of time with the amount of required investment. Comparing losses and incomes, the cost of hedging risks and the possibility of their elimination, it is possible to build such schemes for the movement of financial and material flows in which logistics costs will be optimal.

In order to fulfill production plans, deliver the goods to the destination at the right time, obtain sufficient income from consumers, financing plans must be implemented. The increase in the cost of materials makes it necessary to attract additional sources of financing or change production technologies. Falling quotes of promissory notes accepted as a pledge of payment for supplies may lead to loss of revenue and disruption of relations between suppliers and consumers. Control and correction of deviations in the parameters of financial flows are necessary both for individual participants in logistics activities and for the system as a whole.

The parameters of financial flows also serve as indicators of the well-being and sustainability of enterprises, indicate the effectiveness of logistics activities, and are necessary when planning and organizing relationships with counterparties. So, when drawing up the budget for the current year, they predict the amount of future revenues and necessary investments, calculate the indicators of profitability and profitability, which are used in the preparation financial reporting, substantiation of attracting investments and loans, conclusion of contracts and agreements.

Thus, financial flows perform a number of important functions for ensuring, accounting and coordinating the movement of resources in logistics processes. Financial parameters largely determine the economic viability of enterprises, stability in the market, and the strength of relationships with suppliers and consumers. It is difficult to overestimate the importance of financial flow management for logistics systems.

Basic requirements for the parameters of financial flows in logistics systems.

For the full and timely provision of logistics activities, the requirement of sufficiency must be met - financial resources must be available in the required amount and at the time of the need for them. To fulfill the requirement of compliance with flow parameters, when developing financial plans, the time and cost of purchasing and transporting equipment and materials, warehousing and production standards, marketing and distribution technologies are taken into account.

The next important requirement is the reliability of sources of resources and the efficiency of attracting finance. For its observance, the conjuncture of financial markets is monitored ( interest rates on loans and deposits, corporate and government securities market), choose sources of minimum cost and risk, determine the sequence of inclusion of sources of financing, identify possible problems attraction of resources.

Cost optimization - a fundamental requirement of any activity - is achieved by rationalizing the attraction and distribution of resources.

Another requirement that is very important for logistics is the consistency of financial, material, information and any other types of resource flows throughout the entire chain of product movement. Its implementation contributes to the rationalization of the use of resources and funds. Control over the consistency of threads allows you to achieve system-wide optimization of resource processes.

Efficiency is a requirement related to the external environment of the logistics system. Flow patterns should change flexibly and promptly as the economic and political situation, legal and market conditions. Due to the fact that the participants in the logistics process belong to various areas production and circulation, the structure and composition of financial flows must be adaptive for each counterparty.

In order for the flows to meet the above requirements, they must be subject to control and corrective actions. In this case, the condition of interconnectedness of information and financial flows must be fulfilled. This is facilitated by the use of decision support information systems, the use of databases and corporate systems automation for operational management of flow processes in logistics systems.

The environment for the circulation of financial flows - the financial environment - includes, as part of internal environment enterprises, and part of the external logistics environment. Elements of the financial environment are finances, sources and consumers of resources and financial flows associated with logistics relations.

The study of the financial environment is carried out for a specific logistics system. A number of parameters are determined: the value and significance of finance, the availability and liquidity of financial resources, the orderliness and controllability of the movement of finance, the number and competitiveness of sources and consumers of financial resources. When studying financial flows, it is necessary to choose the degree of their detail, determine the factors of influence of the external and internal environment on flow processes, and the possibilities of control actions.

The larger the logistics system, the more numerous and branched logistics chains in it, the more complex the schemes for the movement of financial flows. IN modern conditions As the production, transport and distribution systems become more complex, the process of financial management becomes more complicated, the task of structuring flows, determining their properties, factors of influence and impact becomes more urgent. To increase the transparency of flow processes in both elementary and complex logistics systems (international logistics systems, warehouse terminals and logistics distribution centers), it is necessary to have a clear understanding of the characteristics of flows.

Table 10.1 - Values ​​​​of indicators for assessing the cash flows of the company

Indicators
	negatively	satisfactorily	positively
	Over 20	0 to 20	Less than 0
	Less than 10	10 - 15	Over 15
	Over 25	10 to 25	Less than 10
	Over 25	10 to 25	Less than 10
	Less than 2	2-4	More than 4
Debt repayment period, months	More than 10	3 to 10	Less than 3
	Over 50	40 - 50	Less than 40

At high capital expenditures it is necessary to analyze the future return on these investments (in the form of profit and depreciation).

Liquid cash flow(LDP), or the change in the net credit position, is an indicator of the excess or deficit in the cash balance of an enterprise that occurs if all of its debt obligations on borrowed funds are fully paid.

The formula for the calculation is as follows:

LDP \u003d (DK, + KK, - DS,) - (DKo + KK0 - TO),

Where DK - long-term loans at the end and beginning of the billing period, KK - short-term loans at the end and beginning of the billing period; DS0 - funds in cash on settlement, currency and other accounts at the end and beginning of the period.

In the absence of really attracted borrowed money this indicator uninformative.

The difference between the indicator of liquid cash flow and other liquidity meters (absolute, urgent and general) is that the latter reflect the ability of the enterprise to repay its obligations to external creditors. Liquid cash flow characterizes the absolute value of funds received from the operational activities of the enterprise, so it is a more "internal" indicator that expresses the effectiveness of its work. It is also important for potential investors and creditors of the enterprise.

The indicator of liquid cash flow includes the entire amount of borrowed funds and, as a result, shows the impact of loans and borrowings on the efficiency of the enterprise in terms of generating cash flow.

Estimation of the financial flow

The overall cash flow of an enterprise is mainly affected by the dynamics of sales proceeds, economic return on assets and the amount of interest paid on borrowed funds. The change in net working capital mainly depends on the need for current assets and the volume of proceeds from the sale of products.

Cash flow in investment activities is most closely related to the need for fixed capital and long-term financial investments.

cash flow in financial activities depends on specific gravity borrowed funds in liabilities, coverage of interest on loans and the average period of repayment of loans.

The actual values ​​of these coefficients for assessing the dynamics of cash flows for industrial countries are given in Table. 10.2.

Table 10.2 - Values ​​​​of indicators for assessing cash flows

Indicators	Interpretation of indicators for assessing cash flows
	negatively	satisfactorily	positively
Growth in revenue from product sales (sales volume), %	Over 20	0 to 20	Less than 0
Economic profitability assets, %	Less than 10	10 - 15	Over 15
Increase in working capital requirement, %	Over 25	10 to 25	Less than 10
Increase in demand for non-current assets, %	Over 25	10 to 25	Less than 10
Coverage of interest on a loan, times	Less than 2	2-4	More than 4
Debt repayment period, months	More than 10	3 to 10	Less than 3
Share of borrowed funds in capital, %	Over 50	40 - 50	Less than 40

For example, with high capital costs, it is necessary to analyze the future return on these investments (in the form of profit and depreciation).

When studying cash flows, it is advisable to pay attention to the following:

1) by what amount the volume of capital investments differs from the depreciation accrued for the year. If real investments are lower than accruals, then this is a factor in saving and generating funds, but only in a short period of time. The excess of the amount of investments over accruals by 5-10% confirms that the company maintains its fixed assets in working order. In the case of a significant excess of capital investments over the sources of their coverage for a long time, a stable outflow of funds occurs, which is also unfavorable for the enterprise;

2) what is the proportion net profit, left at the disposal of the enterprise, in gross profit as a source of its development;

3) growth accounts receivable must exceed the amount of new share capital plus retained earnings;

4) the amount of net working capital must cover at least 30% current assets and account for at least 50% of reserves and costs, which ensures the financial stability of the enterprise.

In practice, there are several reasons for the shortage of funds. However, the combination of a high share of borrowed funds in the liabilities side of the balance sheet (more than 60%) and a low return on assets with a negative cash flow balance are the most negative for the enterprise.

In addition to direct and indirect methods of measuring cash flows, there is the so-called liquid cash flow method, which allows you to quickly calculate the cash flow in the enterprise. This method can be used for express diagnostics of financial condition.

financial logistics
Goals and objectives of financial logistics
Optimization of the movement of material flows in logistics systems is largely achieved by improving their service with financial flows. Only financial resources can be converted into any other types: buy goods, services, information, pay staff, etc. with them. In this regard, the effective movement of cash flows is an important condition for the functioning of a book business.
Changes in the size, speed of movement and other parameters of financial flows significantly affect the movement of material flows. For example, increasing the speed of cash flow by speeding up payments can lead to faster receipt of goods in a bookselling company and reduce the required level of inventory of goods. The lack of power of financial flows or the slow speed of their flow to the publishing company can cause a reduction in the range of book products produced by it.
All this indicates the importance of studying and optimizing the movement of financial flows of enterprises. At the same time, it should be noted that the movement of financial flows in relation to their service of flows of goods and services is the least studied area of ​​logistics. In the literature on logistics, financial issues are only mentioned and do not receive sufficient coverage, however, more and more interest in the problem of managing financial flows is shown in financial management.
Financial flows arise and are used in the book business to ensure the efficient passage of book products through the entire logistics cycle of its production and distribution, from the inception of the concept of a future publication to the purchase of a book by a consumer. Financial flows serve the processes of transfer of ownership and movement of raw materials and goods in space and time. With this in mind, we can give the following definition of the logistical financial flow.
The financial flow in logistics is the movement of funds circulating in the logistics system, as well as between the logistics system and the external environment, necessary to ensure the effective movement of the commodity flow.
The financial flow of an enterprise is made up of time-distributed receipts and payments of funds generated in the course of business activities.
Any book business must earn money as a result of the sale of its products (book goods and services), and then invest (invest) the money received in the production of new goods (services). At the same time, a normally operating enterprise should receive profit from its activities. This constantly repeating process is called the cash flow cycle. The cash flow cycle accompanies the logistics cycle of movement of goods (services)

Financial flows are diverse in composition, directions of movement, purpose and other characteristics. In order to optimize their movement in logistics systems, flows must be classified. The classification of financial flows is given in Table. 14.

Of greatest importance is the division of flows in the direction of movement. Positive and negative flows are interconnected. The insufficiency of the volumes of one type of flow in a specific period of time causes a reduction in the volumes of another type. Therefore, in the enterprise cash flow management system, they should be considered as a single (complex) management object.

Net cash flow is the most important result of the financial activity of the enterprise, which largely determines its financial stability.

Classification of financial flows.
Classification sign
Direction of travel
1. Positive (cash inflow, cash inflow)
2. Negative (cash outflows, cash outflows)
Calculus method
1. Gross - the totality of receipts and expenditures of funds
2. Net cash flow - the difference between positive and negative cash flows (between the receipt and expenditure of funds)
By appointment
1. Purchasing - serving the process of purchasing goods
2. Production - service production process
3. Marketing - serving the process of marketing finished products
Frequency of occurrence
1. Regular - regularly occurs in economic activities (wages, tax payments, etc.)
2. Discrete - occurs when performing one-time, single transactions (for example, buying real estate)
Sufficiency level
1. Excessive - cash receipts significantly exceed the real need of the enterprise to spend them
2. Deficient - receipts are significantly lower than the real needs of the enterprise in spending them
Scale
1. For the enterprise as a whole - accumulates all types of funds of the enterprise
2. For certain types of activities of the enterprise
3. By individual structural divisions (responsibility centers) of the enterprise
4. For individual business transactions
Type of economic activity
1. Accompanying the movement of products (payments to suppliers, employees, tax authorities, receipts from buyers of products, etc.)
2. Accompanying investment activity (sale and purchase of fixed assets, real estate, intangible assets)
3. Accompanying financial activities (obtaining and paying loans, raising additional equity capital, paying dividends)

The main goal of optimizing the movement of financial flows in logistics is to ensure the movement of material flows (service flows) with financial resources in the required volumes, at the right time using the most effective sources of financing, i.e. in accordance with the logistical rule of "seven N". This is achieved in two main ways: timely receipt of funds to the enterprise in the amount necessary to finance its further activities; ensuring efficient spending of funds, profitable and consistent with the mission of the enterprise.
Financial logistics in the book business is a section of logistics that studies the optimization of financial flows directed to the acquisition of resources and received by book business enterprises from buyers of book products and partners in the movement of book products in the logistics chain.
Consider what stages the cycle of cash flow in the book business consists of.
Example
The publisher spends money to acquire copyright for an already finished work or finances the creation of a book manuscript. As a result, he receives the manuscript and the right to publish it. Previously, it is advisable for the publisher to spend certain funds on marketing research, which will give him information for making decisions about the acquisition of the manuscript, the form of its publication, circulation, and promotion channels.
The publisher spends money on preparing the manuscript for publication (editing and publishing costs). As a result, he receives the original layout of the publication.
The publisher purchases paper and other printing materials, pays printing costs. As a result, he receives a print run of the book.
The publisher spends money on advertising and promotion of the book, its placement on the book market with the help of supply chains that are most effective for selling this book.
In a number of cases, the publisher finances bookselling enterprises by providing them with trade credits.
In the book business, there are the following forms of financial relationships between publishers and booksellers:
Paying the publisher only for books sold by the bookseller. In this case, unsold books are returned after a certain period of time to the publisher.
Purchase with deferred payment (with or without the right to return unsold books). In this case, the due date is set.
Purchase with simultaneous payment and without the right to return unsold books.
Purchase with prepayment.
Financing of publishing projects: the bookseller or some other firm pays the publisher for the publication of the book and becomes the owner of the circulation.
The bookseller (or some other firm) finances part of the costs (paper, printing, transport) and participates in an agreed share of the profits from the sale of circulation.
Only after these cost streams (investment of funds) does the publisher begin to receive money from booksellers for the books they bought (or sold) book products.
As we can see, the expenditure and receipt of funds by enterprises is characterized by significant unevenness (Fig. 43). Therefore, if business leaders do not pay due attention to financial logistics, they may periodically find that at the right time there is not enough money in the accounts of the enterprise. You have to take out a loan, and since this needs to be done urgently, there is no time left to search and select the optimal conditions for borrowing money, amounts and terms of the loan. The development of this negative situation further leads to a violation of the schedule of payments on loans, and, consequently, to penalties.
Another situation is also possible - the uncontrolled flow of money to the company's accounts makes it difficult to optimize tax payments and leads to the formation of temporarily free funds. Free funds lose their value over time due to inflation and other reasons. Therefore, the optimization of cash flows should provide for their balance in terms of types, volumes, terms and other characteristics, as well as the growth of the net cash flow of the enterprise. At the same time, cash flows should be subordinated to the fulfillment of the mission of the enterprise, the goals of its activities in the book market.
The need to optimize the cash flow of the enterprise is determined by the following main provisions.
Cash flows are the “financial circulation” of an enterprise; they serve almost all aspects of business activity. Correctly organized cash flows are the most important condition for obtaining effective results of the enterprise.
The financial stability of an enterprise is largely determined by how different types of cash flows are synchronized with each other in time, in the direction of movement, etc. Insolvency can occur even for enterprises that receive a sufficient amount of profit, due to the imbalance of receipts and payments over time.
Rational formation of cash flows helps to increase the rhythm of all logistics processes of the enterprise. Any failure in the implementation of payments adversely affects the formation of stocks of raw materials, labor productivity, the sale of finished products, etc. Efficiently organized financial flows create conditions for optimizing the movement of all other types of flows (material, information, personnel, service).
By actively managing cash flows, you can ensure a more rational and economical use of your own financial resources, reduce the need for borrowed capital.

Cash flow management ensures the acceleration of the turnover of the enterprise's capital by reducing the production and financial cycles, reducing the need for capital serving the economic activity of the enterprise.
Synchronization of receipts and payments of money allows to reduce the real need of the enterprise for free cash balances, which contributes to the formation of additional resources that can be directed to investments that are a source of profit.

There are the following stages of financial flow management:
Accounting for their movement. Like the management of all other types of logistics flows, cash flow management must be provided with the necessary information. This information is provided by accounting.
It should be noted that external consumers should also have financial information about the activities of the company. Owners (current and potential), government organizations, creditors (for example, suppliers of goods that sell them on credit), consumers (clients) are interested in obtaining information about the financial condition of the company. Each of the interest groups uses financial information for their own purposes. Potential owners - to resolve the issue of acquiring shares, suppliers - to determine the terms of supply, government agencies - to control the correct payment of taxes, etc.
Analysis of cash flows based on accounting data.
It is determined whether the enterprise has enough funds, whether they were used effectively, whether a balance was achieved in the flow of receipts and payments of funds, etc.
The analysis should be carried out both for the enterprise as a whole and for individual areas of its activity, as well as for individual structural divisions. As a result of the analysis, the possibilities are revealed:
- reducing the dependence of the enterprise on external sources of raising funds;
- balance of receipts and payments in terms of time and volume;
- the relationship of cash flows by types of economic activity of the enterprise;
- increasing the amount of net cash flow (profit).
Planning of cash flows is carried out both for the enterprise as a whole, and in the context of various types of its activities. Since the development of the financial situation in the future is a process characterized by significant uncertainty, it is advisable to plan in the form of developing several options corresponding to different scenarios for the development of events (optimistic, realistic, pessimistic).
Cash flow control: fulfillment of planned indicators, uniformity of cash flow formation over time, efficiency of cash flow use, solvency of the enterprise, net cash flow.
As already noted, the main goal of optimizing the cash flow of an enterprise is to ensure its financial stability and competitiveness in the book market. The most important prerequisite for optimization is the study of factors affecting financial flows. Distinguish between external and internal factors, or factors of the external and internal environment of the enterprise.
The main external factors include:
book market conditions. The conjuncture to a decisive extent affects the receipt of funds from the sale of products. The higher the demand for book products, the better they sell and the greater the sales revenue stream. A decline in demand, on the contrary, reduces the flow of proceeds from the sale of goods, which can lead to a shortage of funds for the enterprise, the accumulation of significant stocks of products that cannot be sold.
The industry practice of lending to suppliers and buyers of products. This practice determines the established procedure for purchasing products - on the terms of prepayment, cash payment, deferred payment (commercial credit). As we have already mentioned, the main form of relationship between publishers and booksellers is the supply of products on a deferred payment basis.
Taxation system. Its changes affect the volume and nature of the company's tax payments. In recent years, value added tax has been of great importance in the book business. What book production was not subject to this tax, allowed the industry to direct significant funds for the development of the book business.
Conjuncture of the financial and credit markets. The state of the financial market affects the price of the company's shares. In addition, the financial market conditions determine the possibility of effective use of the company's free cash by purchasing shares, and also affects the cash flow from the securities it already has (dividends, interest).
Depending on the conditions of the credit market, the volume of supply by banks of “expensive” or “cheap” (interest rate), “short” or “long” (loan terms) money increases or decreases, which affects the possibility of generating cash flows of the enterprise from this source.
The main internal factors affecting the company's cash flows are:
The duration of the logistics cycle. The shorter the duration of the logistics cycle, the faster the purchased materials turn into finished products and are sold to customers, and the more turnovers the funds make, bringing profit as a result of the completion of each cycle. At the same time, the acceleration of the movement of financial flows not only does not lead to an increase in the need for working capital, but even reduces the size of this need.
Seasonality of demand and sales of products. Significantly affects the formation of cash flows over time, causing the formation of both temporarily free funds and an increase in costs. An example of seasonal fluctuations in the book business is the need to produce and purchase educational and methodological publications by the beginning of the school year, an increase in sales for the New Year holidays and their decline in the summer season.
The financial mentality of the owners and the qualifications of the company's managers. Affect the choice and implementation of the financial policy of the enterprise. The owners distribute the income of the enterprise, decide whether they will actively invest in its development or be directed to other needs. Managers implement the financial policy developed by the owners, so the level of their qualification, which determines the effectiveness of their decisions, is of great importance here.
Enterprise life cycle. Different stages of the life cycle of an enterprise are characterized by different volumes and structure of cash flows. The following stages of the life cycle of the company are distinguished:
1) Entering the market. At this stage, the company has a small profit, and sometimes losses, since sales volumes are small, and the costs of organizing production and marketing are very significant.
2) Enterprise growth. This stage is characterized by high rates of increase in the output of products (services) and its sales. This leads to a noticeable increase in profits. There is an active investment of profits in new areas of activity, in the development of new markets, goods, etc.
3) Maturity. On this stage the enterprise may slow down the pace of economic growth, review the goals of activities and strategies. Wherein the best enterprises constantly looking for new competitive advantages, continuously improving the products produced. This position allows you to increase the duration of the stages of growth and maturity for an unlimited period.
4) Decline in activity. The growth of the enterprise stops, sales volumes, profits decrease, competitiveness and financial stability decrease. All this can lead to the exit of the enterprise from the market. The decline stage can be caused both by objective external factors (for example, a decrease in demand for these goods), and by mistakes made by the company's management, unused opportunities, etc.

Optimization of financial flows
Selling goods or services, the company receives revenue that goes to cover costs, pay taxes. The remaining part forms the profit (or loss, if the proceeds were not enough for the specified payments) of the enterprise. The profit of the enterprise is used for various purposes. At certain moments in the life of an enterprise, it becomes necessary to attract borrowed funds to ensure its activities.
Optimization of financial flows consists of managing the stages of the logistics financial cycle: procurement, production, distribution activities.
In the first stage, money must be optimally invested in materials, goods, information, labor, and other inputs of production.
At the production stage, the invested money is transferred to finished products, while it is necessary to ensure the competitiveness of the goods (services) produced. The costs incurred must create a use value that ensures their coverage and the receipt of the planned profit.
At the stage of sale, goods are converted into cash as they are sold, cash flows begin, and a net cash flow is formed. However, it should be remembered that this process determines not only the direct receipt of cash flows, but also the position of the enterprise in the market, its image, reliability as a business partner, which are also important for performance.
With the proceeds, the logistics cycle is repeated again. The duration of the full turnover of working capital (from their advance to resources to the receipt of money for the goods sold) is characterized by turnover. The rate of turnover of financial flows depends financial position enterprise, its solvency, the need for additional sources financing, etc. Thus, cash flow optimization should be aimed at the implementation of the circulation of financial resources, their uninterrupted and efficient flow from the monetary form into raw materials, finished products, goods, and again into the monetary form.
In addition to accelerating the financial cycle, optimizing financial flows involves maximizing the inflow of funds and minimizing the outflow (by reducing the volume or slowing down the outflow rate).
There are three main ways to maximize cash flows received at the end of the logistics cycle of their movement, i.e. as a result of the sale of produced goods and services:
Increasing the difference between the proceeds from the sale of goods (services) and costs. This can be achieved by reducing costs and/or increasing the price of goods. It is necessary to apply this method with caution, since cost reduction can lead to a decrease in the quality of goods (services) to an uncompetitive level, and price increases - to a reduction in the mass of goods sold and a decrease in the speed of cash flow.
Acceleration of cash flow. The faster finished products are produced from purchased raw materials, and the latter are converted into cash receipts as a result of sales, i.e. the faster the logistics cycle is completed, the faster the turnover of funds. The acceleration of cash flow, in turn, leads to the fact that more cash can be obtained from the same initial resources in the same time.
For example, in order to sell books worth 100 thousand rubles. per month, the bookstore can choose one of the following options. Purchase all goods at the same time, ensuring the planned sales volume. To do this, he must immediately spend 70 thousand rubles.
But this option is also possible: the store first buys goods in the same assortment, but in a smaller number of copies, for example, for 35 thousand rubles, and then repeats this purchase again. As a result, the same result (a sale of 100 thousand rubles) can be achieved by using half the amount of money.
The acceleration of cash flow also occurs due to the acceleration of the sale of goods, so in some cases it is advisable to increase costs (for example, for faster delivery of goods) or lower prices in order to reduce the duration of the logistics cycle and ultimately make a faster profit.
Elimination of unnecessary expenses, losses and damage to goods. Improving the logistics process of the enterprise, it is necessary to constantly monitor that there are no unnecessary operations, links, structures that lead to unjustified costs. In addition, due consideration should be given to safeguarding materials, goods and other property. When solving these problems, as well as those mentioned above, it is necessary to apply the concepts of trade-offs, total costs, and others. For example, the free access of buyers to goods can lead to an increase in the loss of goods due to theft and an increase in defects, but, on the other hand, it contributes to an increase in sales and an increase in turnover.
In general, it should be noted that the costs of money and other resources do not exist by themselves. They always appear when you need to get some kind of result. Based on this, it is advisable first of all to evaluate not the level of costs, but the ratio between them and the results obtained. Effective cost control requires the use of the principle of common costs, otherwise costs can be reduced at a separate stage by simply moving them to another stage of the logistics cycle. For example, the purchase of cheaper raw materials leads to longer and more expensive processing, savings on transportation costs - to greater costs for increasing inventories, etc.
All costs for the production and sale of goods should be considered integrally - as the amount that the consumer must ultimately pay in order to receive goods and benefit from them. The buyer is not at all interested in how the costs are distributed among the participants in the logistics chain (publishers, printers, booksellers); he will buy a book if its price corresponds to his financial capabilities, and also to his assessment - whether the benefit he acquires in this product deserves the required financial outlays.
etc.................

4. Functional areas of logistics: features of the application of logistics technologies in key and supporting logistics functions

5. Logistician. Flows as objects of management and research in logistics, their parameters. Systems of nodal influences on resource flows

6. Logistics operations, processes and cycles: optimization problems

8. Rule 7(8) r and modern requirements for enterprise management.

9. Logistician. System and logistics budget of the enterprise

10.Logistic mission and strategy of the enterprise: ways of implementation

11. Logistics concepts and technologies.

13Logistics coordination and logistics management in modern conditions

14. International logistics and its development: the impact of regionalization and globalization

15. Features of the application of Incoterms rules in international logistics

16. Cargo handling and logistics principles of its organization

17. The concept, goals and objectives of financial logistics

18. Principles of managing financial flows.

19. Management of the stages of the logistics financial cycle of the enterprise and optimization of logistics flows

20. Methods for maximizing the financial flows of an enterprise in logistics

21. Analytical tools for financial logistics

22. Warehouses, their definition, types and functions.

23 Logistics approach to warehouse design

24 Development of a storage system

25. Logistic organization of warehouse processes

2. Operations related to the processing of goods and paperwork:

3 Operations related to the sale of goods in accordance with consumer orders:

26. Performance indicators of the warehouse logistics subsystem

27 Classification and characteristics of goods in logistics

28 Logistic requirements for tare and packaging of goods during transportation and warehousing

29. The place of stocks in the logistics system. Functions and types of reserves.

30. Systems for monitoring the state of stocks and directions for their improvement

32. Application of the pareto rule, ABC-analysis and xyz-analysis in the management of the enterprise logistics system

33. Tasks of service logistics and indicators of the level of logistics customer service

34. Formation of the enterprise logistics service system

35. Basic concepts of industrial logistics. Advantages and disadvantages of mrp I, mrp II, erp systems.

36. Logistic approaches to the organization of the production process in time

37. Information logistics: essence, tasks and functions

38. Management of information logistics flows. Electronic document management

39. The essence and mechanisms of procurement logistics

2. Procurement market research

3. Supplier selection

5. Supply control.

6. Preparation of the procurement budget

40. Procurement methods and supplier selection tasks

41 Essence, tasks and principles of transport logistics

42 Transport support of logistics processes in the economy

43 Types of vehicles and transportation, transport tariffs

44 Essence, functions and tasks of distribution logistics

45. Organization and formation of networks and distribution channels. logistics chain.

46. ​​Modern problems of forwarding support for the distribution of goods

48. Cost management in logistics systems and subsystems

49. Types of logistics intermediaries and their role in improving the efficiency of logistics processes

50. Professional duties of a logistics specialist and manager. Logistic audit and controlling of the logistics system.

17. The concept, goals and objectives of financial logistics

financial logistics is one of the concepts of finance. management, which solves the problem not only of optimizing the actual financial flows of enterprises and organizations, but also of integrated logistical management. flows in economic systems.

Logistics financial flow- directed movement of financial resources (money, foreign exchange and securities) circulating in the logistics system, between the logistics system and the external environment, in order to effectively ensure the material (resource), commodity and service flow, increase the profitability of business activities.

Financial logistics process- organized in a certain way in time subsequence execution of financial transactions, which allows you to achieve your goals with the optimal expenditure of resources. The cycle of movement of funds- a constantly repeating process that accompanies and mediates the logistics cycle of the movement of goods and services.

Tasks of financial logistics:

Studying the financial market and forecasting sources of financing.

Determination of the need for financial resources, selection of sources of financing, monitoring of the financial market.

An algorithm for the movement of cash flows from funding sources has been built.

4. Establishing a sequence of cash flows for business processes.

5. Coordination of financial and material flows based on information. technologies.

6. Formation and regulation of stocks (reserves) of financial resources.

7. Creation of operational communication systems between the subjects of the supply chain and the organization of processing information flows.

To implement the concept of financial logistics it is necessary to solve problems related

with the structuring of fundamental flows (financial, informational, material); defining their characteristics;

choice of instruments of influence; development of mechanisms for responding to changes in the parameters of the internal and external environment;

providing information support for control actions.

Key financial indicators work of the logistics system for the period are: material flow(trade, revenue) income, expenses, profit, profitability, profitability and break-even points. From the point of view of the logistics of finance, the progressivity of households. systems is achieved not so much by building up their material and technical base as improving its provision with financial resources.

18. Principles of managing financial flows.

Reliance on the modern principles of the logic of finance in management activities allows compensate for the uncertainty of factors constantly changing external environment. Principles of financial logistics:

1. principle of consistency involves the formation of an integrated system for managing financial flows within the framework of the financial logistics system;

2. synergy principle expresses the possibility, due to the coordination of actions in all interrelated processes, to achieve a greater effect in the whole structure;

3. emergence principle consists in the property to perform a given target function, implemented only by the financial logistics system as a whole, and not by its individual elements;

4. feedback principle, in accordance with which the goals and objectives of financial logistics are determined by market requirements;

5. principle of optimality is to ensure the greatest efficiency of the functioning of the enterprise as a production and marketing system;

6. principle of dynamism what lies in the progressive dynamics, which is expressed in development, striving for improvement;

7. initiative principle involves reactions to probable events, the ability to create and regulate conditions that positively affect processes;

8. principle of flexibility implies a high degree of adaptability of financial logistics to the conditions of its functioning;

9. reliability principle is to ensure uninterrupted financial service of material flows;

10. scientific principle involves strengthening the settlement principle at all stages of financial flow management from planning to analysis;

11. concreteness principle involves a clear definition of the specific result of the goal of moving the financial flow; 12. principle of computerization and automation means using the latest information technology and software.

The implementation of the principles of financial logistics in practice leads to significant cost reduction on the movement and preservation of material, human and financial resources, improving balance in management logistics chains and systems, rhythmic functioning of structures and divisions logistics systems. These principles improve the quality organizational design and redesign(engineering and reengineering), to provide a systematic approach to the management of modern logistics systems in the national economy.