Warehouse expenses. Yuri Barnyak: "We consider the cost of warehouse operations." transformation of material flows

Our organization has built a warehouse complex (warehouse finished products+ storage of materials). How to reflect expenses in accounting for maintenance storage facilities, salaries of warehouse staff, depreciation costs of warehouses (in the 1st quarter, warehouses were put into operation).

Expenses for the warehouse in which finished products are stored, and the corresponding costs for the wages of warehouse employees, depreciation are recorded on account 44 “Sales expenses”.

The costs of maintaining a warehouse for materials are included in the transportation and procurement costs. They form actual cost materials purchased under contracts for a fee (account 10 "Materials"). Labor costs and depreciation can also be attributed directly to production costs (account 20

The rationale for this position is given below in the materials of the Glavbukh System

1.Situation:How to reflect in accounting the costs of maintaining storage facilities and the salary of warehouse personnel. In the warehouse, the organization stores materials, goods and finished products

If, in addition to finished products, an organization stores materials and goods in a warehouse, then the costs of maintaining the premises and paying salaries are accounted for separately.

The cost of remuneration of employees and the maintenance of warehouses in which materials are stored and procured are included in the transportation and procurement costs. They form the actual cost of materials purchased under contracts for a fee (account 10 "Materials"). Labor costs can also be attributed immediately to production costs (account 20 "Main production"). Secure the selected option in the accounting policy for accounting purposes.

The costs of storing goods and the corresponding costs of wages for warehouse employees are recorded on account 44 "Sales costs". The costs associated with the storage of goods are calculated in proportion to the volume, weight or value of the stored goods. material assets. This procedure is provided for in paragraph 226.

Part of the costs associated with the storage of finished products can also be taken into account on account 44. To separately account for the costs of selling finished products and the costs of selling goods, open sub-accounts:

sub-account "Expenses for the sale of finished products";
sub-account "Expenses for the sale of goods."

If the organization stores only finished products intended for sale in a warehouse, fully take into account all the costs of maintaining the premises and the wages of warehouse personnel on account 44. This conclusion follows from the Instructions for the chart of accounts *.

Elena Popova,

State Advisor of the Tax Service of the Russian Federation of the 1st rank

2. Situation:What costs are related to transportation and procurement costs in accounting

In accounting, transportation and procurement costs (TZR) include costs associated with the procurement and delivery of materials to the organization (paragraph 70 Guidelines, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

TZR, in particular, include:

costs associated with loading and unloading operations;
transportation costs;
travel expenses associated with the procurement and delivery of materials;
payment for the storage of materials at the places of purchase, at railway stations, ports, marinas;
storage costs (if warehouses are used both for the procurement of materials and for the storage of goods (finished products), such costs can be attributed to current costs);
expenses for the maintenance of procurement points, warehouses organized in places of procurement of materials; *
payment for loans and borrowings attracted for the purchase of materials (accrued before the acceptance of materials for accounting);

Storage costs are associated with ensuring the safety of products. They 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 product inventories necessary to ensure continuity. logistics process. Storage costs include:

costs for the maintenance of warehouses;

Warehouse staff salaries

shortage of products within the limits natural loss;

administration and other expenses. Warehouse costs are determined by the amount of costs for organizing the storage of products and the amount of overhead costs.

Problems of minimizing storage costs:

· definition optimal number storage steps;

determination of the optimal number of warehouses at each stage;

Establishing the location of warehouses, providing the minimum total costs;

Finding a rational distribution of places of delivery.

The list of costs required for the operation of the warehouse:

1. the cost of planning the loading and work of the warehouse staff;

2. commissioning and testing costs;

3. annual expenses for inter-warehouse movements;

4. cash costs written off as expenses;

5. the cost of the necessary initial stocks of products.

Transportation costs

These are the costs of transporting products from the place of sale or purchase to the location of buyers; are additional costs associated with the continuation of the production process in the sphere of circulation. Transport costs include payment of transport tariffs and various fees of transport companies, the cost of maintaining your own transport, the cost of loading and unloading, freight forwarding.

Costs associated with the transportation of products from the seller to the buyer:

1. costs associated with the preparation of products for shipment (checking products for quantity and quality, sampling, packaging);

2. the cost of loading products onto the vehicles of the domestic carrier;

3. payment of tariffs for transportation from the point of departure to the point of transshipment for main transport;

4. payment of tariffs for loading cargo on main transport vehicles;

5. payment of the cost of transportation of products by international transport;

6. payment for cargo insurance upon delivery;

7. payment of customs duties, taxes and fees when crossing the customs border;

8. expenses for storage of products in transit and transshipment points;

9. expenses for unloading cargo at the destination;

10. shipping costs for the product from the buyer's warehouse to its final destination.

The main directions for reducing transportation costs:

· reduction of fuel costs by choosing the best places for refueling, taking into account the cost of fuel in different countries;

· reducing the cost of "per diem" and "apartment" by rationing the time of the flight;

· reducing the cost of tolls due to the choice of the optimal route, as well as the use of mixed road-sea, road-rail communications;

· Increasing labor productivity.

Import costs include:

payment of tariffs and fees of transport enterprises when importing products to trade enterprises. Tariffs are calculated as the product of the average tariff rate per 1 ton of cargo of this class (at the established average distance) per weight of cargo;

fees of transport companies for loading and unloading, as well as for filing and cleaning Vehicle(cars, wagons);

payment for forwarding services and other services;

the cost of maintaining your own transport.

TO shipping costs relate:

expenses for the equipment of vehicles;

costs of redirecting goods;

fees transport organizations;

Costs of paying invoices to third parties;

expenses for payment of loading and unloading operations and services when sending products from enterprises wholesale trade.

Cost of transportation- expressed in monetary terms, the value of the operating costs of the transport enterprise, falling on average per unit of transport production.

The cost of transportation of 1 ton of cargo consists of the following costs:

1. for loading and unloading;

2. transportation;

3. repair and maintenance of roads;

4. organization and provision of traffic safety on the roads;

5. warehousing cargo;

6. preparation of cargo for transportation and storage after unloading.

Considered and many other types of costs form the cost of the product.

Production cost- expressed in monetary terms, the costs associated with the use of fixed assets, raw materials, materials, fuel, energy, labor in the production process, as well as other costs for the production and sale of products.

1. raw materials and materials;

2. purchased components, semi-finished products and industrial services;

3. returnable waste(subtracted);

4. fuel and energy for technological purposes;

5. basic wages of production workers;

6. additional wages for production workers;

7. taxes and deductions to the budget, fees and deductions local authorities authorities;

8. wear of tools and devices for the intended purpose;

9. overhead costs;

10. general business expenses;

11. losses from marriage;

12. selling expenses.

The cost of production is one of the factors of profit formation. There is an inverse functional relationship between profit and cost. When the cost of goods sold increases at a higher rate than revenue, the profitability of sales decreases, and vice versa. Cost price products sold not equal to the cost of goods produced. Differences in the growth rate of the cost of manufactured and sold products show trends in the profitability of sales in the next period, when the balance of finished products of the reporting period will be sold. So, if the cost of manufactured products increased at a slower pace than that of sold products, then we can assume that in the next period, other things being equal, the profitability of sales will increase. Cost analysis steps:

1. comparison of costs for manufactured and sold products with changes in sales proceeds;

2. evaluation of the effectiveness of the use of each type of resource;

3. cost analysis for 1 rub. manufactured (sold) products;

4. analysis of revenue for 1 rub. invested funds.

These indicators provide a clear link to profit - an increase in costs leads to a decrease in profit from each ruble of invested funds, and vice versa.

The advantage of these indicators is that they are universal - they can be used in any industry and cover both all products and its individual types.

The lack of indicators - they can be influenced by many factors, both subjective and objective, that is, not dependent on the quality of the enterprise.

For cost reduction companies conduct cost analysis. It uses various methods:

1. strategic analysis - comparison of the position of the enterprise in terms of the cost of servicing consumers with another engaged in a similar type of activity;

2. functional cost analysis- a method based on a thorough study of the individual stages of the process of fulfilling consumer orders and finding out the possibility of their standardization for the transition to cheaper technologies.

Principles of control over logistics costs: 1) efforts are concentrated on controlling costs where they occur;

3. data on different types costs are processed differently;

4. An effective way to reduce costs is to reduce the types of activities (procedures, works, operations). Attempts to reduce incremental costs are rarely effective. One should not try to do at a low cost what should not have been done at all;

5. the activity of the enterprise should be assessed as a whole. For economic evaluation businesses need to have an idea of how cost reduction in one area will affect performance in another;

6. It is not enough to control only those costs that are formed within one enterprise, it is necessary to identify the mechanism of their formation and the influence of external factors.

Ways to reduce the level of logistics costs:

1. negotiating with suppliers and buyers to set lower selling and retail prices, as well as trade discounts;

2. search for cheaper substitutes for resources;

3. identification through analysis and revision of the supply chain of those activities that do not create added value, and their exclusion;

4. Compensation for rising costs in one link of the supply chain by reducing costs in another;

5. improving the interaction of the enterprise with its suppliers and consumers in the supply chain. For example, coordination of the activities of the enterprise and its partners in the field of timely delivery of products reduces the level of costs for warehouse operations, inventory management, storage and delivery of finished products;

6. regular internal audit with the subsequent identification of reserves to improve the use of enterprise resources;

7. updating the most costly links in the supply chain by attracting investment in the business;

8. improving the level of training of employees through participation in trainings, advanced training courses, certification;

9. the use of progressive methods of remuneration (bonuses for achieving and overfulfilling planned targets);

10. Assisting suppliers and customers to achieve lower cost levels (customer business development programs, seminars for dealers).

The design organization on the instructions of the Customer (budget construction) is project documentation for the construction of an industrial facility according to the estimated regulatory base of 2017 and using new Methods. Disagreements arose on the definition of procurement and storage costs for equipment.

We applied 1.5%, and the Customer requires 1.2%, as it was before. Which one of us is right?

Answer

Please note that earlier, according to clause 3.3.1. and 3.3.12 "Guidelines for the development of collections (catalogues) of estimated prices for materials, products, structures and collections of estimated prices for the transportation of goods for construction and overhaul buildings and structures "- (and clauses 4.24. and 4.64.), procurement and storage costs were taken as a percentage of the cost of materials, products and structures, as well as equipment, taking into account transportation costs (free-of-charge vehicle in the on-site warehouse of the construction site), since the estimated price for materials was formed from the following elements:

selling price (including containers, packaging and props);
margins (surcharges) of supply and marketing organizations;
customs duties and fees (when received from abroad);
the cost of transportation and loading and unloading operations (as a rule, the cost of loading operations is taken into account directly by the selling price, and the cost of unloading operations is included in unit prices for construction and installation and repair and construction works);
procurement and storage costs, including the cost of packaging.

The amount of procurement and storage costs were determined by clause 3.3.12:

“3.3.12. Procurement and storage costs are determined on the basis of calculations, based on the prevailing conditions in the region. For construction projects financed from the federal budget, they are accepted according to the norms of SNiP 4-91 as a percentage of the cost of materials, including:

on building materials, products and structures (excluding metal structures) - 2%;
for metal building structures - 0.75%;
for equipment - 1.2%.

At the moment, the order of the Ministry of Construction dated December 20, 2016 No. approved the "Methodology for determining estimated prices for materials, products, structures, equipment and prices for services for the transportation of goods for construction." In the approved Methodology, there is no direct indication of which existing Methodology it is being introduced to replace, but it can be assumed that instead of .

In p.p. 4.1 and 4.13 of the Methodology, the concept of an “estimated” price and the definition of procurement and storage costs have been changed:

“4.1. Selling prices (sales prices) of domestically produced material resources include the cost of containers, packaging and props (if any), the cost of a set of spare parts for the warranty period (for equipment), the cost of loading products onto vehicles at the manufacturer's warehouse.

4.13. Estimated prices formed in the manner prescribed by this section do not take into account transportation costs for the delivery of material resources from manufacturers (suppliers) to the on-site warehouse of the construction site and procurement and storage costs. Transportation and procurement and storage costs are determined when compiling budget documentation in the manner established in the Methodology for the Application of Estimated Prices of Construction Resources.”.

More specifically about accounting for transportation costs and procurement and storage costs it is said in paragraph 6.4.5 of the "Methodology for the application of estimated prices of building resources", approved by order of the Ministry of Construction dated 02/08/2017 No.:

“6.4.5. The cost of material resources, taking into account the costs of delivery to the on-site warehouse, is determined in accordance with formula (6.1):

Z \u003d (SC * ZSR + T1) + (SC * ZSR + T2) / 2

where: 3 - the cost of a material resource, rub.;

ST - the estimated price of a building resource - is a consolidated territorially aggregated documented information on the cost of building resources, established by calculation for an accepted unit of measurement and published in the Federal State information system pricing in construction, rub.;

T1, T2 - the cost of transporting a material resource, rub.;

ZSR - procurement and storage costs, rub *.

The ZSR indicator is differentiated by the following types of material resources:

building materials (excluding metal structures) - 2%;
metal building structures - 0.75%;
equipment -1.5%.

Thus, procurement and storage costs according to the above formula are charged on the estimated (or rather, on the selling) price of materials. Until now, the Ministry of Construction refuses to make changes to the procedure for calculating procurement and storage costs.

Glavgosexpertiza, in its letter dated October 24, 2017 No. 01-01-17 / 7342-IL (given below), reported that 1.5% is a typo (that is, the amount of procurement and storage costs for equipment should be the old one - 1.2% according to paragraph 4.64 or paragraph 3.3.12).

LETTER
Federal autonomous institution"Main Department of State Expertise" (FAU "Glavgosexpertiza of Russia")
No. 01-01-17/7342-IL dated October 24, 2017

FAU "Glavgosexpertiza of Russia" reports the following.

When compiling estimate documentation using federal estimated prices for materials, products, structures and equipment used in construction, the FSTS 81-01-2001 should be guided by the general provisions for them.

According to paragraph 5 General Provisions FSTS 81-01-2001 procurement and storage costs are taken as a percentage of the cost of materials, products, structures and equipment free-of-charge warehouse in the amount of:

for building materials, products and structures (except for metal building structures) - 2%;
for metal building structures - 0.75%;
for equipment - 1.2%.

The provisions of the Methodology for the application of estimated prices of building resources (hereinafter referred to as the Methodology), approved by order of the Ministry of Construction of Russia dated February 08, 2017 No., apply to estimated prices determined in accordance with:

Methodology for determining estimated prices for labor costs, approved by order of the Ministry of Construction of Russia dated December 20, 2016 No.;
Methodology for determining estimated prices for the operation of machines and mechanisms, approved by order of the Ministry of Construction of Russia dated December 20, 2016 No.;
The methodology of estimated prices for materials, products, structures, equipment and prices for services for the transportation of goods for construction, capital construction projects, approved by order of the Ministry of Construction of Russia dated December 20, 2016 No.

In the indicator of procurement and storage costs for equipment specified in paragraph 6.4.5 of the Methodology in the amount of 1.5%, a typo has been made. Correction of this document is planned before the end of 2017.

First Deputy
Head of the Pricing Department
I.N. Lishchenko

* Must be %, not rubles (editor's note).

Storage of goods in a warehouse is one of the most important operations of the technological process. Stocks of products should ensure the turnover and continuity of the process of movement of goods into the sphere of consumption. How to calculate the cost of storing goods in order to minimize them? First of all, you should remember: the longer the product is in the warehouse, the higher the cost of its storage. After all, the funds invested in goods are released only when they are sold and settled with the consumer. Many experts in the field of wholesale trade estimate that the cost of storing goods is 18 to 25% annually or 1.5 to 2% monthly. in stock is determined by consumer demand for that product. If demand for a product falls below an economically acceptable level, it should be withdrawn from circulation. Storage cost may be different for different products. For example, it is higher for products that take up a lot of space or are inconvenient to handle. You should also be aware of the costs that may arise if the goods are not stored properly, resulting in loss and damage. Therefore, it is so important to observe storage conditions that ensure proper quality goods by creating and maintaining the specified climatic and sanitary and hygienic regimes, as well as methods for placing and processing products in the warehouse. All of the above leads to the fact that when placing goods in a warehouse, it is necessary to calculate in advance the costs of its storage.

Calculation of the cost of storing goods

In order to make such a calculation, experts advise using the following formula: 3 storage goods= CT storage beats x T rev. stocks x V prod. - the cost of storing this product;

ST storage beats- specific cost of storage - this is the amount of costs that is carried out per unit of storage per unit of time. As a rule, 1 day is taken as a unit of time. The unit of measurement for this parameter is ruble warehouse units. power in one day. A unit of storage capacity should be understood as the units in which the capacity of a given warehouse is measured. That is, a square meter is the total area, and a cubic meter is the volume of goods that can fit in this warehouse. This is the capacity of the warehouse. In another way, it is called pallet places. To calculate the unit cost of storage, use the following formula: ST storage oud. = 3 daily √ (root) V hr. fact, where 3 daily. - the average value of daily costs, V hr. fact - the actual volume of goods in the warehouse, in units of warehouse capacity. Often, the average value of the daily stock at the beginning of the day is sufficient. To get the volume of storage at the beginning of the day in units of storage capacity, it is necessary to multiply the stock for each type of product in storage units by the volume of the storage unit.

T rev. reserves- inventory turnover period is a period of time from the moment of actual arrival of a consignment of goods to the warehouse until the last unit of storage from this consignment is shipped to the client. It is usually measured in days.

V prod. goods- the volume of goods sold in units of storage capacity. The volume of goods sold is calculated in units of storage capacity according to the formula: V prod. goods per month = volume of a storage unit x number of units sold per month. Information on the number of units sold (released from the warehouse) per month, as a rule, is taken from the accounting system.

This formula allows you to calculate the cost of storage, both in general for the sold product, and for each item (article) of the product, as well as for product groups, for each batch of each article / type of product. The considered algorithm for calculating the cost of storing goods to automate the calculation process can be entered into the company's information accounting system.

1. Warehousing costs.

Warehousing costs, i.e. 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, i.e. are productive. However, they will be productive costs only when storing the standard volume of product inventories necessary to ensure the continuity of the logistics process. In these expenses includes: - costs for the maintenance of warehouses; - salary of warehouse staff; - shortage of products within the norms of natural loss; - Administrative and management and other expenses.

Warehouse costs are determined by the amount of costs for organizing the storage of products and the amount of overhead costs. The tasks of minimizing storage costs include:

Determining the optimal number of warehouses at each stage;

Determining the optimal number of storage steps;

Determining the location of warehouses, providing the minimum total costs;

Finding a rational distribution of places of delivery.

Incomes of warehouses are determined based on the current rates of fees established by type of product for a ton-day of storage. The cost of processing one ton of products in a warehouse is a synthetic indicator that characterizes the total cost of live and materialized labor in stock and evidence of efficiency technological process used in the warehouse. The cost of storage of products is determined by the ratio of the total costs associated with the implementation of warehouse operations, to the number of ton-days of storage.

The labor productivity of warehouse workers is determined by the size of warehouse turnover per employee for a certain period of time (year, month, shift). The payback period of a warehouse is the ratio of the amount of one-time investments to the annual amount of profit.

Costs for the formation and storage of stocks- the costs of the enterprise associated with the diversion of working capital and stocks of products.

Inventory holding costs are costs associated with storing inventory, loading and unloading inventory, insurance, loss from petty theft, deterioration, obsolescence, taxes. are taken into account opportunity cost capital associated with or invested in inventories, insurance costs, wages of warehouse personnel in excess of the standard amount, interest on capital, etc.

The costs associated with holding a unit of inventory include:

Warehouse costs (fee for area, energy supply, heating, water, sewerage);

Warehouse staff salaries;

Losses from immobilization of funds in stocks;

Costs due to damage to products, deterioration in quality, markdowns, write-offs, natural loss from shrinkage, loss, obsolescence, theft;

Expenses for maintenance work carried out with stored products;

Payment of personnel associated with inventory, prevention, inspection and cleaning of the warehouse;

Expenses for registration of incoming claims (applications and orders);

Training costs;

The cost of completing the product and its packaging.

Costs stock-outs occur when the required products are not available. For example, lost revenue from sales, additional costs caused by delays in the production of products, penalties imposed for delays in delivering products to customers. Back to stock-out costs relate:

Costs due to non-fulfillment of the order (delayed dispatch of the ordered products) - additional costs for the promotion and dispatch of the order that cannot be fulfilled at the expense of the existing stocks of products;

Costs due to loss of sales - occur when a regular customer refers a given purchase to another enterprise (such costs are measured in terms of revenue lost due to the failure to carry out a trade transaction);

Costs due to the loss of the customer - arise in cases where the lack of stocks of products results not only in the loss of a particular trade transaction, but also in the fact that the customer begins to look for other sources of supply. Measured in terms total revenue, which could be obtained from the implementation of all potential transactions of the customer with the enterprise.

Ways to minimize the total cost of holding inventory are:

1) in reducing to the lowest possible level of fixed costs for each replenishment of the stock (which will reduce the average levels of stocks with a corresponding decrease in the opportunity cost of capital invested in stocks);

2) optimization (at a certain fixed cost for each replenishment) of the average level of inventory holding in order to minimize the total cost of holding inventories for a certain period (total replenishment costs plus the opportunity cost of capital).

The costs associated with the maintenance of stocks are 10 - 40% of the value of the stocks themselves. Variable costs include: - costs associated with heating, lighting; - salaries of employees; - costs associated with conducting inventories, freezing working capital, damage to goods, natural loss; - the costs associated with picking. Several cases of determining the value of the optimal supply: - a protracted batch; - accelerated use of stocks; - receipt of materials within a certain period of time in the presence of a shortage.

2. Methods of accounting and control of stocks of products in the warehouse.

If the company always has the necessary quantity for the sale of the desired product, inventory management is carried out successfully. At successful management goods in the warehouse no less and no more, namely as much as you need. Natural is the desire to purchase goods for the future in anticipation of an increased sales volume, and if working capital is not limited.

When picking a warehouse, it is necessary to take into account the possibility of a price reduction, since an excess stock of goods leads to a loss of additional profit when prices decrease. Therefore, the goods must be purchased as close as possible to the implementation date. Physical and moral aging and damage during storage entail losses. Instant obsolescence of goods is caused by design changes, the choice by the consumer of a different type of product, the vagaries of fashion. But a low level of stocks is not very desirable. An enterprise cannot purchase goods at the time of receiving an order from a consumer, as delays associated with placing orders, transportation, and warehouse processing of goods are inevitable. Maintaining stocks at a certain level in accordance with the sales forecast contributes to the stability and rhythm of implementation. In order to fulfill orders without delay, the company must always have a sufficient amount of goods. However, you should not invest a lot of money to create excess stocks, since this money will not bring profit, and the goods will be useless in the warehouse.

Optimal stock level- the value is relative and represents something in between too high and too low levels. Inventories are not considered as a whole, it is necessary to control each item of goods. The organizational structure of the distribution network, demand, management strategy, inventory formation and control are the main aspects of inventory management in order to accelerate turnover. Under the condition of a systematic organization of distribution and marketing, highly efficient trade is now possible. To speed up customer service and reduce storage costs allows inventory management based on scientific methods, computerization of accounting, statistics, analysis, forecasting and processing of all documentation.

Inventory management is usually carried out under various restrictions. There are restrictions on the timing of the submission of orders and their execution, on the economic volume of parties and on the level of the stocks themselves.

Uninterrupted trade at the lowest cost and maximum satisfaction of demand is the task of the management strategy.

Non-stop trading is a type of trading in which consumer orders are fulfilled exactly on time, this type of trading is carried out with the obligatory timely replenishment of stocks. Least cost are possible while respecting the budget, by placing orders on the most optimal system. When following the recommendations of suppliers regarding the profitability of volumes and terms of orders, a reduction in the cost of orders, receipt and storage of consignments of goods is achieved.

Achieving the specified percentage of satisfaction of orders on the list is the maximum satisfaction of demand. Due to the impossibility of storing the entire list of goods even in the warehouse system, no supplier hopes for full satisfaction of demand. When choosing a system of work, the main role is played by the costs of the control system.

Determining the cost of purchasing materials: Сmat \u003d C * q, where (C is the price of the goods, q is the volume of the lot). C1 - costs associated with the execution of a purchase order, semi-fixed costs (not dependent on the volume of the lot) for placing an order, drawing up or signing a contract, travel expenses. Administrative expenses (post, telegraph), expenses for the acceptance and storage of goods. С2 - the cost of storing a unit of goods. Ctot. = Q*q+C1+C2(total cost per batch).

Both shipping costs and storage costs depend on the size of the order, however, the nature of the dependence of each of these cost items on the volume of the order is different. The cost of delivering goods with an increase in the size of the order obviously decreases, since shipments are carried out in larger consignments and, therefore, less frequently. Storage costs increase in direct proportion to the size of the order.
Variable costs include: - fines to consumers for late delivery; - payment of idle time to workers; - payment for overtime hours; - losses associated with the supply of the wrong assortment, etc.

3. Self-regulating systems.

The systems considered above assume the relative invariability of conditions, in practice there are the following cases: - change in the need for inventory; - change of terms of delivery; - violation of the contract by the supplier. For this, combined systems with the possibility of self-regulation are created. In each system, a certain objective function is established, which serves as an optimality criterion, within the framework of the economic mathematical model inventory management. It contains 3 elements: 1. Costs associated with the organization of the order and its implementation , payment for all services for the delivery of goods to the warehouse. They may depend on the annual volume of activities, the organization of the enterprise, on the size of the order. Ways to reduce costs: change org. structures - by 2%, the use of automated control systems - by 10% 2. Storage costs: fixed costs (rent); variables (depending on the level of stocks) - storage costs, costs of processing inventory, losses from spoilage, etc. When calculating, they use the specific value of storage costs, which is equal to the costs per unit of stored goods per unit of time. It is assumed that the cost of storage for the calendar period is proportional to the size of stocks and the length of the period between orders. 3. Losses due to shortages: occur when the supply chain is held financially responsible for customer dissatisfaction and lack of order. For example, in case of unsatisfactory demand, a penalty is charged for failure to meet delivery deadlines.

Topic “Information logistics: concept, purpose and tasks of I.L.

Storage costs are associated with ensuring the safety of products. They 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 product inventories necessary to ensure the continuity of the logistics process. Storage costs include:

costs for the maintenance of warehouses;

Warehouse staff salaries

shortage of products within the norms of natural loss;

administration and other expenses. Warehouse costs are determined by the amount of costs for organizing the storage of products and the amount of overhead costs.

Problems of minimizing storage costs:

determination of the optimal number of storage stages;

determination of the optimal number of warehouses at each stage;

Establishing the location of warehouses, providing the minimum total costs;

Finding a rational distribution of places of delivery.

The list of costs required for the operation of the warehouse:

1. the cost of planning the loading and work of the warehouse staff;

2. commissioning and testing costs;

3. annual expenses for inter-warehouse movements;

4. cash costs written off as expenses;

5. the cost of the necessary initial stocks of products.

Transportation costs

Costs associated with the transportation of products from the seller to the buyer:

1. costs associated with the preparation of products for shipment (checking products for quantity and quality, sampling, packaging);

2. the cost of loading products onto the vehicles of the domestic carrier;

3. payment of tariffs for transportation from the point of departure to the point of transshipment for main transport;

4. payment of tariffs for loading cargo on main transport vehicles;

5. payment of the cost of transportation of products by international transport;

6. payment for cargo insurance upon delivery;

7. payment of customs duties, taxes and fees when crossing the customs border;

8. expenses for storage of products in transit and transshipment points;

9. expenses for unloading cargo at the destination;

10. shipping costs for the product from the buyer's warehouse to its final destination.

The main directions for reducing transportation costs:

· reduction of fuel costs by choosing the best places for refueling, taking into account the cost of fuel in different countries;

· reducing the cost of "per diem" and "apartment" by rationing the time of the flight;

· reducing the cost of tolls due to the choice of the optimal route, as well as the use of mixed road-sea, road-rail communications;

· Increasing labor productivity.

Import costs include:

· payment of tariffs and fees of transport enterprises when delivering products to trade enterprises. Tariffs are calculated as the product of the average tariff rate for 1 ton of cargo of this class (with an established average distance) by the weight of the cargo;

Fees of transport companies for loading and unloading operations, as well as for the supply and cleaning of vehicles (cars, wagons);

payment for forwarding services and other services;

the cost of maintaining your own transport.

TO shipping costs relate:

expenses for the equipment of vehicles;

costs of redirecting goods;

fees of transport organizations;

Costs of paying invoices to third parties;

· the cost of paying for loading and unloading operations and services when sending products from wholesalers.

Cost of transportation- expressed in monetary terms, the value of the operating costs of the transport enterprise, falling on average per unit of transport production.

The cost of transportation of 1 ton of cargo consists of the following costs:

1. for loading and unloading;

2. transportation;

3. repair and maintenance of roads;

4. organization and provision of traffic safety on the roads;

5. warehouse storage of cargo;

6. preparation of cargo for transportation and storage after unloading.

Considered and many other types of costs form the cost of the product.

1. raw materials and materials;

2. purchased components, semi-finished products and industrial services;

3. returnable waste (subtracted);

4. fuel and energy for technological purposes;

5. basic wages of production workers;

6. additional wages for production workers;

7. taxes and deductions to the budget, fees and deductions to local authorities;

8. wear of tools and devices for the intended purpose;

9. overhead costs;

10. general business expenses;

11. losses from marriage;

12. selling expenses.

The cost of production is one of the factors of profit formation. There is an inverse functional relationship between profit and cost. When the cost of goods sold increases at a higher rate than revenue, the profitability of sales decreases, and vice versa. The cost of goods sold is not equal to the cost of goods manufactured. Differences in the growth rate of the cost of manufactured and sold products show trends in the profitability of sales in the next period, when the balance of finished products of the reporting period will be sold. So, if the cost of manufactured products increased at a slower pace than that of sold products, then we can assume that in the next period, other things being equal, the profitability of sales will increase. Cost analysis steps:

1. comparison of costs for manufactured and sold products with changes in sales proceeds;

2. evaluation of the effectiveness of the use of each type of resource;

3. cost analysis for 1 rub. manufactured (sold) products;

4. analysis of revenue for 1 rub. invested funds.

These indicators provide a clear link to profit - an increase in costs leads to a decrease in profit from each ruble of invested funds, and vice versa.

The advantage of these indicators is that they are universal - they can be used in any industry and cover both all products and its individual types.

The lack of indicators - they can be influenced by many factors, both subjective and objective, that is, not dependent on the quality of the enterprise.

For cost reduction companies conduct cost analysis. It uses various methods:

1. strategic analysis- comparison of the position of the enterprise in terms of the cost of servicing consumers with another engaged in a similar type of activity;

Principles of control over logistics costs: 1) efforts are concentrated on controlling costs where they occur;

3. data for different types of costs are processed differently;

5. the activity of the enterprise should be assessed as a whole. For the economic evaluation of a business, one must have an idea of how cost reduction in one area will affect performance in another;

6. It is not enough to control only those costs that are formed within one enterprise, it is necessary to identify the mechanism of their formation and the influence of external factors.

Ways to reduce the level of logistics costs:

1. negotiating with suppliers and buyers to establish lower selling and retail prices, as well as trade discounts;

2. search for cheaper substitutes for resources;

3. identification through analysis and revision of the supply chain of those activities that do not create added value, and their exclusion;

4. Compensation for rising costs in one link of the supply chain by reducing costs in another;

6. conducting regular internal audits with subsequent identification of reserves to improve the use of enterprise resources;

7. updating the most costly links in the supply chain by attracting investment in the business;

8. improving the level of training of employees through participation in trainings, advanced training courses, certification;

9. the use of progressive methods of remuneration (bonuses for achieving and overfulfilling planned targets);

10. Assisting suppliers and customers to achieve lower cost levels (customer business development programs, seminars for dealers).

Recently, especially since the financial crisis erupted, Russian business Increasingly, the question of minimizing costs began to be asked.

One of the most significant components in the company's total operating costs is the cost of storing goods.

The management and owners of trading and distribution companies increasingly began to ask the question: “how much do we spend on storing goods?”. This question is a consequence of the question "how can we reduce costs, in particular for the storage of goods?".

The most interesting thing is that many went for the most easy way: started cutting costs directly on the maintenance of the warehouse. At the same time, many do not realize that reducing the cost of maintaining a warehouse does not always have a positive effect on solving the problem of reducing storage costs. In order to understand how you can reduce costs and control them in the future, you need to understand how to calculate these same storage costs.

Here one of the possible ways calculation of costs, which will make it possible to calculate the amount of storage costs for the sold goods.

I would like to immediately draw attention to the fact that it is impossible to calculate the costs of storing unsold goods: it is not known how much longer this product will lie in the warehouse and for its storage, respectively, the company will bear the costs. The volume of these costs can only be predicted, while the costs of storing the goods sold can be calculated with a fairly high accuracy.

So, a description of the algorithm for calculating the cost of storing goods. If desired, this algorithm can be "sewn" into the company's accounting system (CIS - corporate information system) for automation.

1 General storage cost formula.

Stored goods = Stored beats * T rev. stock* V products

where Storage of goods is the cost of storing this product (storage costs can be calculated by

for each type of product, for each article/name).

Security ud. - specific cost of storage, that is, the amount of costs per unit of storage capacity per unit of time (usually, per day). It is measured in rubles per unit of storage capacity per day.

A unit of storage capacity is a unit of storage capacity in which the capacity of a warehouse is measured: sq. meters (then the total area), cubic meters of products (for example, a warehouse has a capacity of 5,000 cubic meters of goods, which means that the amount of goods that a warehouse can hold occupies a volume of 5,000 cubic meters), pallet space.

Vprod.goods is the quantity of goods sold in units of storage capacity. This formula makes it possible to calculate storage costs:

In general, for sold goods.

For each article / type of goods.

By commodity groups (in any context).

For each batch of each article / type of goods (if there is a desire to achieve such accuracy).

2 Calculation of the volume of goods sold.

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The quantity of goods sold is calculated in units of storage capacity. Let's say storage capacity is measured in cubic meters. Then as a calculation

storage capacity can be given in the following table:

	Qty.	Unit volume	Volume of sales
	Qty.	Unit volume	Volume of sales	sold
Name	storage	storage		sold
Name	storage	storage		goods per month
	on a pallet		units storage	goods per month
	on a pallet		units storage

If the capacity of the warehouse is measured, for example, in pallet places, then, accordingly, it is necessary to recalculate the sales volume in pallet places.

The volume of a storage unit (unit or packaging of goods, depending on the form of work and accounting in the company) is calculated by dividing the volume of a pallet by the number of storage units on this pallet. A unit of storage, depending on the company's accounting features, is a unit of goods or packaging (for example, a box) of goods.

3 Calculation of the inventory turnover period.

The inventory turnover period is the period of time from the arrival of a (physical) consignment of goods to the warehouse until the last item of storage from this consignment is shipped to the customer.

Usually measured in days.

With the possibility of linking in the accounting system (corporate information system - KIS) the release of goods to the batch of arrival, maintaining batch accounting or accounting by cards (it can be electronic), the task is simplified.

In the absence of such an opportunity, the task becomes somewhat more complicated, but it is also solved quite simply.

4 Unit cost of storage.

4.1 Formula.

This parameter of the formula specified in paragraph 1 is the most difficult to calculate. The unit cost of storage can (and even certainly) is a dynamic value: the volume of goods stored in the warehouse changes from day to day. And we are interested in the real costs of storing a particular product.

St storage beats \u003d 3 daily / V chr.fact

where is Zezhedn. – daily average costs. Although, if such accuracy is required, one can

include the actual daily costs.

V stored fact - the actual volume of goods in units of measurement lying in the warehouse. Often, the average daily stock at the beginning of the day is sufficient, although if the actual

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daily costs using the turnover period for each batch (dynamic) and the actual daily costs, the calculation must use the actual daily volume of goods in stock in units of storage capacity.

4.2 Average daily stock.

The average daily stock here must be calculated as the total stock for all articles / types of goods that are in stock on a given day.

For example, we have the following data set for a month on stocks at the beginning of the day, in the number of storage units (in units of goods):

Name

To get the volume of storage at the beginning of the day in units of storage capacity, it is necessary to multiply the stock for each type of product in storage units by, in our example, the volume of a storage unit.

We get the following table of stock data in units of storage capacity at the beginning of the day:

Name










total cube. m

The average daily stock (including weekends) is 727.94 cubic meters. m.

4.3 Daily average costs.

When calculating this indicator, it must be taken into account that the costs of the warehouse include: the cost of rent, communal payments, security costs and fixed costs on the wages warehouse employees (for example, salaries), communication costs, office supplies, and so on.

Dividing the amount of warehouse costs per month by the quantity calendar days per month (because the costs are borne by the company even on days when the warehouse is not working: rent is paid, security is paid, etc.) and further divided by the received stock in units of storage capacity, we get the unit cost of costs.

5 Calculation of costs.

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Suppose a company incurs monthly costs of maintaining a warehouse in the amount of 1,680,000 rubles.

Costs are calculated for October - 31 calendar days.

The average daily cost per unit of storage capacity is:

Costs per month / number of days / average daily stock = 1,680,000/31/727.94 = 74.45 rubles per day per cubic meter.

That is, the average cost of storing 1 cu. m of goods is 74.45 rubles per day.

Having data on the period of inventory turnover for each article / type of product and determining the average cost of storing 1 cu. m of goods per day, we obtain information on the cost of storing products:

	Sales volume for	Turnover period	Costs for
Name			storage

It can be seen that the amount of the cost of storing the sold goods turned out to be higher than the monthly cost of maintaining the warehouse.

This is due to the fact that for some positions the period of inventory turnover exceeds a month, different volumes of delivery lots, there is an incoming stock, for the maintenance of which the costs were already incurred last month (something like "already paid earlier"). This is especially important for positions with a long turnover period. If all positions "spin" faster than once a month, then the costs will approach the monthly ones, but, due to the overflowing balance and dynamic reserve, there will always be some error.

One of the most significant components of the company's total operating costs is the cost of storing goods. In some firms, they follow the simplest path: they minimize the costs directly for the maintenance of the warehouse. At the same time, many do not realize that this method does not always have a positive effect on solving the problem of reducing the cost of storing goods. In order to understand how you can reduce and further control the costs of this type, you need to learn how to determine them. I offer one of the possible ways to calculate the cost of storing the goods sold.

Calculation algorithm

I would like to immediately draw attention to the fact that it is impossible to calculate the cost of storing unsold goods: it is not known how long this product will be in the warehouse. The magnitude of these costs can only be predicted, while the cost of storing the goods sold can be determined with a fairly high accuracy. So, let's consider the algorithm for calculating the cost of storing goods. If desired, to automate the calculation process, it can be "sewn" into the company's accounting system (corporate information system).

Step 1: Use the General Storage Cost Formula

3 storage goods = ST store. beats x T rev. stock x V prod. goods

where 3 stored. - the cost of storing this product;

ST storage beats - specific cost of storage, that is, the amount of costs per unit of storage capacity per unit of time (usually, per day). It is measured in rubles per unit of storage capacity per day. A storage capacity unit is a unit of storage capacity measurement: m2 (total area), m3 (for example, a warehouse holds goods with a volume of 5000 m3, that is, it has a capacity of 5000 m3 of goods), pallet places;

V prod. goods - the quantity of goods sold in units of storage capacity.

in general for the goods sold;
for each name/article/type of goods;
by commodity groups (in any context);
for each batch of each article/type of goods (if high accuracy of calculation is required).

Step 2. Calculate the volume of goods sold

The volume of goods sold is calculated in units of storage capacity according to the formula:

Volume of goods sold per month = Volume of a storage unit x Number of storage units sold per month.

Information on the number of units sold (released from the warehouse) per month is taken from the accounting system. An example of determining the volume of storage in cubic meters is presented in Table 1. If the warehouse capacity is measured, for example, in pallet places, then the sales volume in these units must be recalculated accordingly. The volume of a storage unit is calculated by dividing the volume of a pallet by the number of storage units on it:

Volume of a storage unit = volume of a pallet / number of storage units on a pallet.

The unit of storage depends on the specifics of the company's accounting and can be a unit of goods or packaging (for example, a box).

TABLE I. STORAGE CALCULATION

Name	No. of storage units per pallet	pallet volume,	Storage unit volume, m 3	Number of storage units sold/month	Volume of goods sold, m 3 / month.

TABLE 2. DATA FOR THE MONTH ON INVENTORIES AT THE BEGINNING OF THE DAY

Date/Name

TABLE 3. STOCK DATA IN UNITS OF STORAGE CAPACITY

Date/Name

Step 3. Determine the inventory turnover period

The inventory turnover period is the period of time from the moment a consignment of goods actually arrives at the warehouse until the last unit of storage from this consignment is shipped to the customer. It is usually measured in days. If it is possible to link the release of goods to the batch of arrival in the accounting system (corporate information system), maintaining batch accounting or accounting by cards (possibly electronic), the task is simplified. Otherwise, the task becomes a little more complicated, but it is also solved quite simply.

Step 4. Calculate the unit cost of storage

It is most difficult to determine this indicator of the formula indicated in step 1. The unit cost of storage may and even certainly is a dynamic value: the volume of goods contained in the warehouse changes from day to day. And we are interested in the real costs of storing a particular product. For calculation we use the formula:

ST storage beats = 3 daily √ (root) V hr. fact

where is Zezhedn. is the average daily cost. Although, if such accuracy is required, actual daily costs can be included;

V ridge. fact - the actual volume of goods in the warehouse, in units of warehouse capacity. Often, the average value of the daily stock at the beginning of the day is sufficient. Although, if actual daily costs are calculated using the turnover period (dynamic) for each lot, the value of the actual daily inventory in storage units must be used.

Step 5. Set the average value of the daily stock

The average value of the daily stock in this case must be calculated as the total stock for all articles / types of goods that are in stock on a given day. An example of a data set for a month for stocks at the beginning of the day in storage units is shown in Table 2.

Thus, in order to obtain the volume of storage at the beginning of the day in units of storage capacity, it is necessary to multiply the stock for each type of product in storage units by the volume of the storage unit. That is, the value for a specific product in table 2 is multiplied by the corresponding value of the field "Volume of a storage unit" in table 1 and we get table 3 with stock data in units of storage capacity at the beginning of the day. In our case, the average value of the daily stock (including weekends) is 727.94 m3.

Step 6. Determine the average value of daily costs

When calculating this indicator, it should be taken into account that the costs of the warehouse include the costs of: rent, salaries of warehouse employees (for example, salaries), security services, communications, stationery, utility bills, etc. Dividing the amount of warehouse costs per month by the number of calendar days in a month (after all, the company spends money even on days when the warehouse is not working: rent, security services, etc. are paid) and further divided by the received stock in units of storage capacity, we get the unit cost of costs.

Suppose a company spends 1,680,000 rubles on maintaining a warehouse. Costs are calculated for October, which has 31 calendar days. The average cost per day per unit of storage capacity is:

Cost per month / number of days / average daily stock = 1,680,000/31/727.94 = 74.45 RUB/day/m3.

Thus, the average cost of storing 1 m3 of goods is 74.45 rubles. in a day.

Step 7. Calculate the costs

Using the data on the inventory turnover period for each article/type of product and the average cost of storing 1 m3 of goods per day, we obtain the value of the cost of storing products (see table 4).

It can be seen that the sum of the costs of storing the sold goods turned out to be more than the monthly costs of maintaining the warehouse. This happens for several reasons: for some positions, the period of inventory turnover exceeds a month; the volumes of delivery lots differ; there is an inward stock that has already been charged for the previous month. This is of great importance for positions with a large turnover period.

If all positions “spin” faster than once a month, then the costs will approach the monthly ones, but due to the overflowing balance and dynamic stock, there will always be some error. It can be reduced by calculating storage costs separately for each batch of each product, but this requires the development of appropriate software.

TABLE 4. PRODUCT STORAGE COST INFORMATION

Name	Sales volume, m 3 / month.	Inventory turnover period, days	Storage costs, rub.

Storage costs- the 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 product inventories necessary to ensure the continuity of the logistics process. Storage costs include:

1) the cost of maintaining warehouses;

2) salary of warehouse staff;

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

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

Problems of minimizing storage costs:

1) determination of the optimal number of storage steps;

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

3) determining the location of warehouses, providing the minimum total costs;

4) finding a rational distribution of places of delivery.

The list of costs required for the operation of the warehouse:

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

2) commissioning and testing costs;

3) annual expenses for inter-warehouse movements;

4) cash costs written off as expenses;

5) the cost of the necessary initial stocks of pro-C production.

The following warehouse efficiency indicators are calculated:

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

2) warehouse freight 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 warehouse usable area;

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

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

6) the cost of processing 1 ton of goods - the ratio of the total amount of annual operating costs to the cargo turnover of the warehouse. The total amount of annual operating costs for the wages of warehouse workers, the costs of storage, acceptance, dispatch of goods, the costs of maintaining storage facilities and low-value inventory, the amount of commodity losses, etc.;

7) labor productivity of warehouse workers - is determined by the ratio of the annual cargo turnover of the warehouse to average number 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 costs to the cargo turnover of the warehouse;

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

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

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