Organization and planning of production, changing competition conditions, quality control, computerization of production processes, consumer demand for food - all these requirements make it necessary for enterprises to solve the problem of effective management of production costs. Reducing the cost of storage, transportation operations increases the position of the company among competitors and leadership in the system of market relations. At the same time, the organization and technology of the industry plays a significant role, the choice of the optimal solution regarding the costs of logistics operations.
Logistic costs are associated with warehousing, transportation, procurement, collection and processing of order data. In content, they resemble the costs of production, transportation, expenses for the import and shipping of goods. The organization of production existing at the enterprise , the preparation of new products for transportation and its delivery to the consumer represents a significant complex of problems, the solution of which is necessary to ensure the efficient use of the enterprise’s financial resources.
Logistic costs, as the sum of the costs of managing and implementing logistics processes, within certain limits of the movement of material flows are not distinguished from the cost of the enterprise. This makes it difficult to assess their level, as well as analyze their impact on the effectiveness of the logistics system.
The most important components of logistics costs are inventory management and transportation costs. Organization and production planning take into account that logistics costs are formed as a result of the functioning of supply channels, distribution methods and channels. For an individual enterprise, it is advisable to present them in the form of the sum of three main components: supply costs (LCn), production and technological or operating expenses (IX) and distribution or sales costs (IX '): LC = LCn + LCQ + LCp. The established organization and production planning at the enterprise level stipulate that logistics costs are determined in percentage or money terms of the amount of sales per unit of component parts or the mass of raw materials.
The management of logistics costs should be based on certain principles: the direct connection of costs with the processes of production, turnover and marketing; planning logistics costs; reliability of the information base during planning; the formation of logistics costs for the enterprise as a whole and separately for units; calculation of logistics costs for a specific period of time.
Thus, effective organization and production planning, high-quality logistics management are achieved by minimizing the logistics costs of the enterprise, which cover the supply, production and marketing spheres.
The problem of evaluating the effectiveness of innovation is devoted to quite a few scientific papers. Basically, these works assess the effectiveness of possible investment projects in innovation. In domestic science, the theory of production efficiency is traditionally used. In the Western literature on the subject there are various approaches to assessing the effectiveness of innovation. The most interesting work can be called the article “Measuring Innovative Efficiency” written by Hugo Hollanders and Funda Celikel Esser, which analyzes the effectiveness of innovation in several EU countries. The study used Data envelopment analysis (DEA) - a method based on the principles of linear programming, designed to determine the relative effectiveness of production units, denoted as (DMU - Decision Making Unit).