The main costs of storage facilities include. Disagreements on the determination of procurement and storage costs for equipment. Transportation costs

Storage costs- costs associated with ensuring the safety of products. Storage costs are additional costs caused by the continuation of the production process in the sphere of circulation, that is, they are of a productive nature. However, they will be productive costs only when storing the standard volume of stocks of products necessary to ensure the continuity of the logistics process. Storage costs include:

1) costs of maintaining warehouses;

2) the salary of warehouse personnel;

3) shortage of products within the norms of natural loss;

4) administrative and managerial and other expenses. Warehouse costs are determined by the sum of the costs of organizing the storage of products and the amount of overheads.

Tasks of minimizing warehouse costs:

1) determination of the optimal number of storage stages;

2) determination of the optimal number of warehouses at each stage;

3) determination of the location of warehouses, ensuring the minimum total costs;

4) finding a rational distribution of places of delivery.

List of costs required for the operation of the warehouse:

1) the costs of planning the loading and work of warehouse personnel;

2) the costs of commissioning and approbation;

3) annual expenses for inter-warehouse movements;

4) cash expenses written off as expenses;

5) the costs of the required initial stocks of products.

The following indicators of warehouse use efficiency are calculated:

1) wholesale and warehouse turnover is the main indicator characterizing the operation of a warehouse for a certain period of time (month, quarter, year);

2) warehouse turnover - the number of goods (in tons) received at the warehouse and released from the warehouse for a certain period;

3) specific wholesale and warehouse turnover - shows the wholesale and warehouse turnover per 1 m2 of usable warehouse area;

4) the utilization rate of the useful area of the warehouse - the ratio of the area occupied for storage of goods to the total area of the warehouse;

5) warehouse throughput - shows how many goods can be processed in the warehouse per unit of time;

6) the cost of processing 1 ton of goods - the ratio of the total annual operating costs to the warehouse turnover. The total amount of annual operating costs for the wages of warehouse workers, the costs of storing, receiving, sending goods, the costs of maintaining warehouses and low-value inventory, the amount of commodity losses, etc .;

7) labor productivity of warehouse workers - determined by the ratio of the annual warehouse turnover to average headcount employees for a given period of time;

8) the level of mechanization of work - is defined as the ratio of the amount of work performed with the help of machines to the total amount of work;

9) specific capital investments - the ratio of one-time capital expenditures to warehouse turnover;

10) the payback period of investments - the ratio of one-time investments to the annual amount of profit;

11) the coefficient of efficiency of the use of capital investments - shows what part of capital investments is reimbursed annually at the expense of profit and is calculated as the sum of profit for the period to a one-time investment.

1) costs of maintaining warehouses;

2) the salary of warehouse personnel;

3) shortage of products within the norms of natural loss;

4) administrative and managerial and other expenses. Warehouse costs are determined by the sum of the costs of organizing the storage of products and the amount of overheads.

Tasks of minimizing warehouse costs:

1) determination of the optimal number of storage stages;

2) determination of the optimal number of warehouses at each stage;

3) determination of the location of warehouses, ensuring the minimum total costs;

4) finding a rational distribution of places of delivery.

List of costs required for the operation of the warehouse:

1) the costs of planning the loading and work of warehouse personnel;

2) the costs of commissioning and approbation;

3) annual expenses for inter-warehouse movements;

4) cash expenses written off as expenses;

5) the costs of the required initial stocks of products.

The following indicators of warehouse use efficiency are calculated:

1) wholesale and warehouse turnover is the main indicator characterizing the operation of a warehouse for a certain period of time (month, quarter, year);

2) warehouse turnover - the number of goods (in tons) received at the warehouse and released from the warehouse for a certain period;

3) specific wholesale and warehouse turnover - shows the wholesale and warehouse turnover per 1 m2 of usable warehouse area;

4) the utilization rate of the useful area of the warehouse - the ratio of the area occupied for storage of goods to the total area of the warehouse;

5) warehouse throughput - shows how many goods can be processed in the warehouse per unit of time;

7) labor productivity of warehouse workers - is determined by the ratio of the warehouse's annual cargo turnover to the average number of employees for a given period of time;

8) the level of mechanization of work - is defined as the ratio of the amount of work performed with the help of machines to the total amount of work;

9) specific capital investments - the ratio of one-time capital expenditures to warehouse turnover;

10) the payback period of investments - the ratio of one-time investments to the annual amount of profit;

Yuri Barnyak: “We calculate the cost of warehouse operations”.

Journal "Logistics and Management", No. 7, 2009

To manage the cost of warehouse processes, it is necessary to calculate the planned technological cost of each process. We are talking about the cost as a component of not accounting, but management accounting... Cost analysis is carried out systematically throughout the year in order to identify unnecessary costs, find reserves and determine ways to reduce them.

In the management accounting system, the prime cost is formed not for tax purposes, but so that the manager has complete information about the costs and can manage them. Depending on the assigned management task, different methods cost accounting and cost calculation. There are various methods of accounting for costs and calculating the cost of products (works, services). Their choice and application depends on a number of particular factors: industry affiliation, size, technology used, product range, etc., in other words, on the individual characteristics of the company.
The main thing is that the method chosen by the company ensures the possibility of implementing the most important principle of management accounting - managing the cost of deviations. Any method of allocating costs to assets uses certain assumptions and simplifications. If you are told that as a result you will know exactly how much your product (process, service, function) costs absolutely, do not believe, you are being deceived.

In this article, to calculate the cost of warehouse processes, we will use the logic of the methodABC (Activity Based Costing), which translated from English means cost accounting by functions (types of activities, processes, operations)... In the ABC method, the organization is considered as a set of processes (functions, operations, etc.). The cost accounting object in this method is a separate process (function, operation, etc.). For the purposes of this article, the term "cost accounting by process" is applicable.

Parameters for calculating the cost of processes

To systematically manage the cost of warehouse processes, we need to calculate the planned technological cost of each process. The planned technological cost of the process shows how much money (in the context of items of the cost estimate) the warehouse spends to ensure the operability of a process in the accounting time period according to the described technology. As a rule, the accounting period is taken as a month (quarter, calendar year). In other words: the planned technological cost shows how much money the warehouse plans to spend on performing (being ready to perform) the process in the accounting period in accordance with the approved technology (described in a certain way, for example, using technological maps).

To calculate the planned technological cost of the process, we need in our organization (including the warehouse):

- all cost centers have been identified;
- all costs are classified (divided into fixed and variable, direct and indirect, production and corporate);
- the organizational and staff structure is drawn up and approved;
- required amount and the amount of material and technical resources for the activity are available;

The cost estimate is calculated and posted by cost item (salary, rent, operating costs, communal payments, depreciation of equipment, insurance, maintenance costs, operating costs, etc.).

Now it is necessary to draw up a list of processes that fully describes all the activities of the warehouse and is sufficient for posting costs to objects with an accuracy that brings the planned economic effect... It should be noted here that the more detailed we describe the list of processes, the more accurate the result, but, and the more expensive is the implementation of accounting procedures. For a warehouse, the main processes can be the following: acceptance of goods; placement of goods for storage; selection of goods; complete set of goods; packaging and labeling of goods; Shipment of goods; movement of goods between storage cells, etc.

Further, for each process, you need to match a cost object. It is only important that the selected media are measurable, accessible and identifiable. Cost bearers can be: pieces, tons, meters, hours, machine hours, man hours, etc.
A feature of the main processes of the warehouse is that in all processes there is work with cargo: boxes, packages, boxes, containers, pallets, etc. When determining the technological capabilities of the warehouse, the productivity of personnel and equipment, rationing of work and operations, the amount of processed cargo is calculated for the billing period time (hour, day, month, year). To obtain the calculated data, a certain calculated cargo unit is usually used: a piece, a box, a conventional pallet, a cubic meter of cargo, etc. To calculate the cost of warehouse processes, we will also define a conventional cargo unit (g.u.) for all main processes as cost carriers.

Calculation of planned and technological indicators

After the list of processes has been compiled and the cost carrier for each process is determined, now each process and carrier must be matched with the cost of the resources they consume.

We do it as follows:

1) By calculation and experience, using the available amount of resources for the calculation (personnel, machinery and equipment, working hours of the warehouse, software, norms, etc.), as well as the technological capabilities of the warehouse, for each process we determine the planned number of processed (produced) units of cost carriers (cargo units);

2) The costs for each item of the cost estimate are distributed between the warehouse processes. To do this, from each cost item, we will single out the direct, indirect and total costs for each process. For each type of costs, we deduce the percentage (share) of attributing them to the corresponding processes using the parameter in proportion to which the costs are distributed. In this case, this parameter is the number of cost carrier units (load units) produced by the process. We calculate the costs for each warehouse process by summing the costs determined for each item, i.e. we determine the cost of each process;

3) By dividing the amount of costs for each process by the quantitative value of the corresponding cost carrier, we determine the cost of a cost carrier unit. The calculated planned technological cost of warehouse processes is used for comparison with the actual cost of processes, calculated after the end of the accounting period, and analysis of deviations.

When analyzing deviations, it is possible to draw conclusions about the compliance of the calculated planning and technological indicators, the level of productivity of personnel and equipment, the effectiveness of the work of management personnel, the need to revise the modes and schedules of work, about changes in the organizational and staff structure and technological processes, the legitimacy of increasing material costs and additional costs for staff (e.g. payment overtime work), etc. Calculation algorithm actual cost process is identical to the algorithm for calculating the planned technological cost of the process.

The algorithm for calculating the cost of warehouse processes is schematically shown in the figure.

Direct costs are costs that can be identified with a specific process and are expended solely to maintain the functioning of a specific process.

Indirect costs are costs that cannot be attributed to any particular process, but can be identified in several processes among which such costs are allocated.

Total costs are costs that cannot be attributed to any particular process and cannot be identified in any of the processes.

The total costs are spread across all processes. All calculations are made in the form of a pivot table, which may look like the following.

Calculation example

Let's consider the calculation of the cost of warehouse processes using the example of the process "Selection of goods" and cost items " Wage"," Depreciation of equipment "and" Rent payments ".

1. Article "Salary".

A) Direct costs (PP) for the process under the item.Directly only in the process of "Selection of goods" 5 pickers took part. The salary of one picker is 10,000 rubles.
Total direct costs will be 10,000 × 5 = 50,000 rubles.

B) Indirect costs (KZ) for the process under the item.5 stacker operators took part in the “Pick-up” process, who were also involved in the “Placement of goods for storage” and “Transfer of goods between storage bins” processes. The salary of one stacker operator is 20,000 rubles. The total salary of five stackers is 20,000 × 5 = 100,000 rubles. From table 1, it can be seen that within the framework of the “Selection of goods” process was carried out in 2000, the process “Placement of goods for storage” - 2000, in the process “Moving goods between storage cells” - 1000. Total produced in these processes 5000 g. Costs per year. will amount to 100,000 ÷ 5,000 = 20 rubles.
Total indirect costs will be 20 × 2000 = 40,000 rubles.

C) Total costs (OZ) for the process under the item.The salaries of the management and some warehouse specialists cannot be identified with any processes and are distributed to all processes. From table 1 it can be seen that in total 11000 g.u. were produced in all processes. The salary of the warehouse manager and specialists is 220,000 rubles. Costs per year. will amount to 220,000 ÷ 11,000 = 20 rubles.
Total total costs will be 20 × 2000 = 40,000 rubles.

PZ + KZ + OZ = 50,000 + 40,000 + 40,000 = 130,000 rubles.

2. The article "Depreciation of equipment".The warehouse uses equipment and machinery, the depreciation of which for the accounting period is (for one unit of equipment and machinery): 15 racks (2000 rubles), 2 loaders (2500 rubles), 5 stackers (3000 rubles), 20 hydraulic carts (500 rubles), 15 RF terminals (1000 rubles), 14 computers (500 rubles), 6 printers (500 rubles), 2 copiers (500 rubles).

A) Direct costs of the process by item.Directly only in the process of "Selecting goods" were used 5 RF terminals.
Total direct costs will be 1000 × 5 = 5000 rubles.

B) Indirect costs of the process by item.In the process of "Picking goods" 5 stackers were used, which were also used in the processes "Placement of goods in storage" and "Transfer of goods between storage bins". Amortization of five stackers will be 3000 × 5 = 15000 rubles. From table 1, it can be seen that within the framework of the “Selection of goods” process was carried out in 2000, the process “Placement of goods for storage” - 2000, in the process “Moving goods between storage cells” - 1000. Total produced in these processes 5000 g. Costs per year. will amount to 15000 ÷ 5000 = 3 rubles.
Total indirect costs will be 3 × 2000 = 6000 rubles.

C) The total cost of the process by item.All other machinery and equipment was used in all processes. The remaining costs of the item cannot be identified with any processes and is allocated to all processes. From table 1 it can be seen that in total 11000 g.u. were produced in all processes. Depreciation of machinery and equipment used in all processes is 66,000 rubles. Costs per year. will amount to 66,000 ÷ 11,000 = 6 rubles.
Total total costs will be 6 × 2,000 = 12,000 rubles.

D) The costs of the process under the article are:PZ + KZ + OZ = 5000 + 6000 + 12000 = 23000 rubles.

3. Article "Rent payments".The costs for this item cannot be identified with any processes and is allocated to all processes. From table 1 it can be seen that in total 11000 g.u. were produced in all processes. The rent for the accounting period is 990,000 rubles. Costs per year. will amount to 990,000 ÷ 11,000 = 90 rubles.
Total total costs will be 90 × 2000 = 180,000 rubles.
The costs of the process under the item are:PZ + KZ + OZ = 0 + 0 + 180,000 = 180,000 rubles.

4. In the same way, we calculate the costs for the rest of the items.The total costs of the process (the sum of costs for each item) will be the cost of the process. In our example, from Table 1, the cost of the “Product Picking” process is 376,000 rubles.

5. The cost of the cost bearer of the “Selection of goods” process is:376000 ÷ 2000 = 188 rubles.
To calculate the cost of processes according to our proposed methodology, you can use Microsoft Excel, or use one of the many available on the market software products designed to work with ABC. Also, many methods of calculating the cost price have been successfully implemented in most automated systems enterprise management. For the purposes of this article and the example provided, we did not take into account the organizational costs that are allocated to all processes in the organization.

The methodology we have considered for calculating the cost of warehouse processes is applied in practice and is characterized by a fairly high accuracy.Organizations can use other methods that they choose based on their needs and capabilities.

Joannes Vermorel, December 2016

Warehouse costs are costs associated with storing and replenishing stock over a period of time. Typically, warehouse costs are expressed as a percentage of the total inventory value (annual average; e.g. for retail this is the average amount of goods purchased from suppliers per year) for every year... This indicator varies greatly depending on the field of activity, but it is always quite high. It is generally accepted that storage costs alone account for about 25% of the total value of inventory on hand.

Thus, it is difficult to give a clear definition. Warehouse Costs, General Inventory Management Costs (TMS), Storage Costs, ...: The terms associated with "warehouse costs" can be quite confusing and what they mean only slightly differs depending on the source and industry. companies. In this article, we focus on the cost of "static" inventory, not the cost of merchandise transactions. More precisely, we put aside issues related to the flow of goods and only consider the cost of storing a certain amount of goods. We also look at these issues from the perspective of commercial organizations.

For retailers, wholesalers, and most online sellers, inventory is usually the largest asset and the largest expense. That is why it is so important to estimate the costs of storing goods, which affects financial activities and company management. It helps companies determine how they can benefit from inventories, how costs can be cut, where things can change, which suppliers or products to choose, how to allocate capital, and so on.

List of sources

1. Mary Lu Harding, C.P.M., CPIM, CIRM, “Calculating the total cost of ownership for items which are inventoried”, NPMA, volume 14, issue 2, 2002.

2. Christopher S. Jones and Selale Tuzel, “Inventory Investment and the Cost of Capital,” January 2009, available online. 3. Helen Richardson, “Control your costs then cut them”, Transportation & Distribution, December 1995, 94-96.

4. Edward A. Silver, David F. Pyke, Rein Peterson, Inventory Management and Production Planning and Scheduling, 3r edition, John Wiley & Sons, 1998.

5. Stephen G. Timme and Christine Williams-Timme, “The Real Cost of Holding Inventory”, Supply Chain Management Review, 7/1/2003.

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Test

Analysis of warehouse costs on the example of LLC "OS" Attoll-Pharm "

1. general characteristics enterprises

Society with limited liability"OS" Atoll-Farm "was created in accordance with the Civil Code Russian Federation and Federal law"On limited liability companies".

The company "OS" Atoll-Farm "was formed back in 1995. The company carries out its activities in accordance with a license issued for the right wholesale trade medicines for medical use. The company has a warehouse and a network of pharmacies.

Warehouse located at: Sverdlovsk region, Yekaterinburg, 8th March street, building 267, building A, apt. 208, covers an area of 1500 sq. m, which meets the requirements of regulatory documents.

The main goal of Atoll-Farm OS is to make a profit.

Organizational structure Atoll-Farm OS is shown in Figure 1.

The organizational structure of Atoll-Farm OS is linear and functional. methodical guidance in the preparation and implementation of decisions on planning, organization, accounting, control and analysis for all functions of production and economic activities.

The company is headed by a director who manages and organizes the work process. He plays the main role of the management structure, under his leadership, all production processes... All departments and structures are under his subordination.

Figure 1 - Organizational structure of management of LLC "OS" Atoll-Farm "

The commercial department deals with the sale of goods, establishing relations with consumers. The functions of accounting include the tasks of maintaining accounting In the organisation. Production Department deals with production issues, maintaining storage facilities... The budget planning department is engaged in calculating the cost of production.

In the course of its activities, the organization is guided by the legislative acts of various state levels, as well as its own constituent documents and the Charter, as well as the order "On accounting policy for the corresponding financial year."

In the course of its activity, "OS" Atoll-Farm uses a warehouse for storing pharmaceutical materials intended for distribution to buyers and customers.

Let's give a general description of the warehouse used in the organization.

Warehouse in "OS" Atoll-Farm is a building and structures and various devices intended for receiving, placing and storing incoming materials, preparing them for consumption and delivery to the consumer or to production. The organization's warehouse is always maintained at a certain temperature, humidity and conditions that meet the requirements for storing specific types of pharmaceutical materials.

In "OS" Atoll-Farm, the warehouse performs the following main functions:

temporary placement and storage of materials;

transformation of material flows;

provision of logistics services in the service system.

Figure 2 shows a schematic diagram of a warehouse at OS Atoll-Farm.

Figure 2 - Schematic diagram of the warehouse used in Atoll-Farm OS LLC

As you can see from the figure, the most important place in the warehouse is the main area, where all materials are directly stored. At the unloading site, the delivered materials are unloaded by road. And in the picking area, the picking of materials is carried out for transfer to the buyer.

The main logistics operations performed with the cargo (materials) at the organization's warehouse are shown in Figure 3.

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Figure 3 - Basic logistics operations performed with materials at the warehouse of Atoll-Farm OS

As can be seen from the figure, at the site of unloading the organization's materials, acceptance and unloading takes place, followed by the transfer of materials to the storage and selection area. After the expiration of the storage period of materials in the warehouse at the picking site, they are assembled and transferred to the dispatching expedition with subsequent arrival at the materials loading site.

Figure 4 shows a schematic diagram of the warehouse technological process in Atoll-Farm OS.

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Figure 4 - Schematic diagram of the warehouse technological process of Atoll-Farm OS

As can be seen from the figure, materials are delivered to the warehouse at OS Atoll-Farm by motor vehicles. Appendix A shows the flow of documents in the warehouse when goods are released to production or to the side of OS Atoll-Farm LLC.

As can be seen from Appendix A, the main structural units involved in this process are the buyer, the merchandiser - the distributor, the price economist, the operator, the director or Chief Accountant, as well as accountant, head. warehouse, head. expedition, chauffeur. All these people are closely interconnected in the process of movement of goods in the warehouse.

The responsibilities of the buyer include drawing up an order and directly ordering a batch of goods at the organization's warehouse.

The merchandiser-distributor, as one of the main links in the complex chain of movement of goods in the warehouse of the organization, carries out the ordering in the form of invoices and works directly with the buyers on all issues of paperwork.

The responsibilities of the price economist include control over the price of goods sold to the buyer.

The operator is responsible for checking the correctness of execution and filling of the invoice for the goods shipped from the warehouse of the organization.

It is the responsibility of the chief accountant to sign all invoices.

The warehouse manager is one of the central figures in the warehouse. He carries out the selection and verification of the selected goods to order for the buyer.

The accountant carries out transactions for the execution of settlements with customers.

Head the expedition carries out control functions for the collection of materials and the issuance of consignment notes.

The driver delivers the goods and transfers the invoices to the buyer.

Figure 5 shows a diagram of the movement of documents in the warehouse when goods are received at the warehouse at OS Atoll-Farm LLC.

As can be seen from the figure, the main staff units involved in the process of accepting goods at the warehouse are an accountant, a commodity specialist, an economist at prices and a manager. warehouse.

The execution of operations related to the receipt of materials provides for the unloading of vehicles, delivery of materials to the acceptance area, packaging and acceptance according to their quantity and quality.

The received materials are delivered to the storage area, where they are placed on racks or stacked. Depending on the physicochemical properties of materials, certain storage conditions are created for them. This is followed by operations related to goods issue; moving them to the order picking area; order picking; preparation of materials for release (repackaging, stacking on pallets, in containers); forwarding operations to send materials to buyers (formation of routes, loading vehicles, centralized delivery of materials); delivery of materials to recipients.

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Figure 5 - Scheme of movement of basic documents in the warehouse when accepting and placing goods at OS Atoll-Farm LLC

2. Analysis of warehouse costs in Atoll-Farm OS

Let's analyze the storage costs in the OS Atoll-Farm over the past three years in Table 1.

Table 1 - Analysis of storage costs of OS Atoll-Farm LLC for 2013-2015, thousand rubles.

Index					Growth rate,%






6. Rent




9. Depreciation



Losses from inventory holding

14. Corrosion and other losses



18. Inventory insurance
Total costs

The table shows that the company's warehouse costs for 2013-2015 increased by 90,974.6 thousand rubles, or 10.7%. The growth in warehouse costs was mainly due to an increase in the cost of renting a warehouse by 9.0%, and the cost of wages for warehouse workers and employees by 24%. Due to the growth of costs for social needs of workers and employees of 43.2%, due to an increase in the cost of insurance and taxes on vehicles 29.2%, due to an increase in the cost of protecting the warehouse and aging materials 27.2%, due to corrosion and other losses in the warehouse 25.4%. Note that during the analyzed period there was a decrease in the value of thefts by 63.6%. The rest of the cost items are showing positive growth dynamics.

Figure 6 - Dynamics of warehouse costs of the Atoll-Farm OS LLC enterprise for 2013-2015, thousand rubles.

The figure shows that the company's warehouse costs have increased significantly over the past few years. So, in 2013, warehouse costs increased by 14668.4 thousand rubles. or by 1.7%, then in 2014 the costs increased by 76306.2 thousand rubles. or 8.8%.

Table 2 - Structure of warehouse costs of OS Atoll-Farm LLC for 2013-2015, thousand rubles.

Index				Absolute deviation, thousand rubles

1. Depreciation of warehouse buildings
2. Depreciation of warehouse equipment
3. Costs of preventive maintenance
4. Costs for heating, electricity and water
5. Building insurance and land tax
6. Rent
Maintenance personnel costs
7. Wages of warehouse workers and employees
8. Expenditures for social needs of workers and employees
Vehicle costs
9. Depreciation
10. Fuel and energy costs
11. Expenses for preventive and current repairs
12. Insurance and vehicle taxes
Losses from inventory holding
13. Warehouse security and material aging
14. Corrosion and other losses

16. Discrepancy in the results of inventories
17. Losses due to lower prices
18. Inventory insurance
Total costs

According to the table, the largest share in the company's warehouse costs for 2013-2015 is occupied by the costs of storage losses, namely corrosion and other losses. Their value in 2013 was 16.7%, in 2014 - 17.7% and in 2015 - 19.1%.

In second place are the costs of insurance and vehicle taxes. Their share in the structure of transport costs in 2013 was 10.4%, in 2014 - 10.9%, in 2015 - 12.2%.

In third place are the costs of insurance, warehouse security and aging of materials. Their share in 2013 was 8.7%, in 2014 - 9.4%, in 2015 - 10.0%. The smallest share in the company's costs is occupied by depreciation costs of warehouses, insurance of stocks, losses due to lower prices (0.0%).

According to Table 3, there are changes in the structure of the warehouse costs of Atoll-Farm OS for the analyzed period:

an increase in the share of insurance and vehicle taxes from 10.4% to 12.2%;

an increase in the share of expenses for the protection of the warehouse and aging of materials from 8.7% to 10.0%;

an increase in the share of expenses for losses from storage, namely corrosion and other losses, 16.7% to 19.1%;

reduction of the share of expenses for heating, electricity and water from 6.7% to 6.1%;

warehouse logistic operation cost

decrease in the share of expenses for building insurance and land tax from 13.4% to 12.3%;

a decrease in the share of expenses for the rental of warehouse premises from 18.1% to 17.9%;

decrease in the share of expenses for theft from 9.4% to 3.1%.

Other items of warehouse costs do not exceed 1%.

Thus, in 2013-2015, there is an increase in storage costs. wholesale company mainly due to the lack of rational technologies for storing goods in the activities of the enterprise. The increase in costs deprives the company of the possibility of increasing profits. That's why necessary condition the efficiency of warehouse activity is the development of measures to reduce warehouse costs and optimize the storage system of Atoll-Farm OS.

Literature

1. Engineering logistics. Logistics-oriented management life cycle products; Hot line- Telecom -, 2011. - 644 p.

2. Logistics. Lecture notes; Phoenix - Moscow, 2010 .-- 288 p.

3. Organization of cargo transportation; Academy - Moscow, 2012 .-- 304 p.

4. Cheat sheet on logistics; Okay-book - Moscow, 2012 .-- 782 p.

5. Afanasenko I. D., Borisova V. V. Commercial logistics; Peter - Moscow, 2012 .-- 352 p.

6. Afanasenko I., Borisova V. Economic logistics; Peter - Moscow, 2012 .-- 432 p.

7. Brodetsky G.L. Systems analysis in logistics. Choice in the face of uncertainty; Academy - Moscow, 2010 .-- 336 p.

8. Brodetsky G.L., Gusev D.A., Elin E.A. Risk management in logistics; Academy - Moscow, 2010 .-- 192 p.

9. Grigoriev M.N., Uvarov S.A. Logistics. Basic course; Yurayt - Moscow, 2011 .-- 832 p.

10. Grigoriev M.N., Uvarov S.A. Logistics. A short course of lectures; Yurayt - Moscow, 2014 .-- 208 p.

11. Drozdov P.A. Basics of logistics in the agro-industrial complex; Grevtsov Publishing House - Moscow, 2012 .-- 288 p.

12. Kanke A.A., Koshevaya I.P. Logistics; Forum, Infra-M - Moscow, 2008 .-- 384 p.

13. Kanke A.A., Koshevaya I.P. Basics of logistics; KnoRus - Moscow, 2010 .-- 576 p.

14. Kireeva N.S. Storage facilities; Academy - Moscow, 2009 .-- 192 p.

15. Kretov I.I., Sadchenko K.V. Logistics in foreign trade; Business and Service -, 2011. - 272 p.

16. Levkin G.G. Logistics. Theory and practice; Phoenix - Moscow, 2009 .-- 224 p.

17. Mirotin L.B., Bulba A.V., Demin V.A. Logistics, technology, design of warehouses, transport hubs and terminals; Phoenix - Moscow, 2009 .-- 416 p.

18. Nekrasov A.G., Mirotin L.B., Melanich E.V., Nekrasova M.A. Supply chain management in the transport complex; Hotline - Telecom -, 2012. - 262 p.

Application

Figure A - a diagram of the movement of documents in the warehouse during the sale and release of goods from the warehouse at Atoll-Farm OS

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The main costs of storage facilities include. Disagreements on the determination of procurement and storage costs for equipment. Transportation costs

Yuri Barnyak: “We calculate the cost of warehouse operations”.

List of sources

Send your good work in the knowledge base is simple. Use the form below

1. general characteristics enterprises

Society with limited liability"OS" Atoll-Farm "was created in accordance with the Civil Code Russian Federation and Federal law"On limited liability companies".

The company "OS" Atoll-Farm "was formed back in 1995. The company carries out its activities in accordance with a license issued for the right wholesale trade medicines for medical use. The company has a warehouse and a network of pharmacies.

Warehouse located at: Sverdlovsk region, Yekaterinburg, 8th March street, building 267, building A, apt. 208, covers an area of ​​1500 sq. m, which meets the requirements of regulatory documents.

The main goal of Atoll-Farm OS is to make a profit.

Organizational structure Atoll-Farm OS is shown in Figure 1.

The company is headed by a director who manages and organizes the work process. He plays the main role of the management structure, under his leadership, all production processes... All departments and structures are under his subordination.

Figure 1 - Organizational structure of management of LLC "OS" Atoll-Farm "

In the course of its activities, the organization is guided by the legislative acts of various state levels, as well as its own constituent documents and the Charter, as well as the order "On accounting policy for the corresponding financial year."

In the course of its activity, "OS" Atoll-Farm uses a warehouse for storing pharmaceutical materials intended for distribution to buyers and customers.

Let's give a general description of the warehouse used in the organization.

In "OS" Atoll-Farm, the warehouse performs the following main functions:

temporary placement and storage of materials;

transformation of material flows;

provision of logistics services in the service system.

Figure 2 shows a schematic diagram of a warehouse at OS Atoll-Farm.

2. Analysis of warehouse costs in Atoll-Farm OS

Let's analyze the storage costs in the OS Atoll-Farm over the past three years in Table 1.

Table 1 - Analysis of storage costs of OS Atoll-Farm LLC for 2013-2015, thousand rubles.

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Figure A - a diagram of the movement of documents in the warehouse during the sale and release of goods from the warehouse at Atoll-Farm OS

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Warehouse located at: Sverdlovsk region, Yekaterinburg, 8th March street, building 267, building A, apt. 208, covers an area of 1500 sq. m, which meets the requirements of regulatory documents.