Warehouse costs. Yuri Barnyak: “We calculate the cost of warehouse operations”. material flow transformation

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

Expenses for the warehouse in which the finished product is stored, and the corresponding expenses for the remuneration of employees of the warehouse, depreciation are recorded on account 44 "Sales expenses".

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

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

1.Situation:How to reflect in accounting the costs of maintaining warehouse premises and salaries of warehouse personnel. The organization stores materials, goods and finished products in the warehouse

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

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

The costs of storing goods and the corresponding costs of remuneration of employees of the warehouse 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 material values. This procedure is provided for in paragraph 226.

Part of the expenses that are associated with the storage of finished products can also be accounted for on account 44. To separate expenses on the sale of finished products and expenses on the sale of goods, open sub-accounts:

subaccount "Expenses for the sale of finished products";
subaccount "Expenses for the sale of goods".

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

Elena Popova,

state Advisor of the Tax Service of the Russian Federation, I rank

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

In accounting, transport and procurement costs (TOR) include the costs associated with the procurement and delivery of materials to the organization (clause 70 of the Methodological Instructions approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

TKR, in particular, include:

costs associated with loading and unloading operations;
transportation costs;
travel expenses associated with the procurement and delivery of materials;
payment for storage of materials at points of purchase, at railway stations, ports, marinas;
warehouse costs (if warehouses are used both for procurement of materials and for storage of goods (finished products), such costs can be attributed to operating 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 accepting 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 normative volume of stocks of products necessary to ensure the continuity of the logistics process. Storage costs include:

· Costs of maintaining warehouses;

· Wages of warehouse personnel;

· Shortage of products within the norms of natural loss;

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

Tasks of minimizing warehouse costs:

· Determination of the optimal number of storage stages;

· Determination of the optimal number of warehouses at each stage;

· Establishing the location of the warehouses, ensuring the minimum total costs;

· 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. costs of commissioning and testing;

3. Annual expenses for inter-warehouse movements;

4. cash expenses charged to expenses;

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

Transportation costs

These are the costs of transporting products from the point of sale or purchase to the location of the 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, costs of maintaining own transport, the cost of loading and unloading, freight forwarding.

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

1.expenses 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 on the main transport;

4. payment of tariffs for loading cargo onto 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. costs for storage of products in transit and points of reloading;

9. costs of unloading the cargo at the point of destination;

10. costs of delivery of products from the buyer's warehouse to the final destination.

The main directions of reducing transportation costs:

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

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

· Reducing the cost of road tolls by choosing the optimal route, as well as the use of mixed road-sea, road-rail communications;

· Increase in labor productivity.

Delivery costs include:

· Payment of tariffs and fees of transport companies when importing products to trade enterprises. Tariffs are calculated as the product of the average tariff rate for 1 ton of cargo of a given class (at a specified 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 freight forwarding services and other services;

· Costs of maintaining own transport.

TO shipping costs relate:

· Costs of equipping vehicles;

· Costs of cargo readdressing;

· Fees of transport organizations;

· Expenses for payment of invoices of third parties;

· Expenses for payment of loading and unloading operations and services when sending products from wholesalers.

Cost of transportation - the value of the operating costs of a transport company, expressed in monetary form, per unit of transport production on average.

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

1. for loading and unloading;

2. transportation;

3. repair and maintenance of highways;

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

5. warehouse storage of cargo;

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

The 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 of production and sale of products.

1. raw materials and supplies;

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

3. returnable waste (deducted);

4. fuel and energy for technological purposes;

5. basic wages of production workers;

6. additional wages of production workers;

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

8. wear of tools and devices for special purposes;

9. general production costs;

10. general operating expenses;

11. losses from marriage;

12. business expenses.

The cost of production is one of the factors in the formation of profits. There is an inverse functional relationship between profit and cost. When the cost of sold products grows 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 produced. Differences in the growth rates 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 those sold, then we can assume that in the next period, other things being equal, the profitability of sales will increase. Cost analysis stages:

1.Comparing the costs of manufactured and sold products with changes in sales proceeds;

2. evaluation of the efficiency of using each type of resources;

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

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

These indicators provide a clear connection with 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 the entire product and its individual types.

Lack of indicators - they can be influenced by many factors of both subjective and objective nature, that is, they do not depend on the quality of the enterprise.

For cost reduction the enterprises conduct a cost analysis. In this case, various methods:

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

2. functional cost analysis - a method based on a thorough study of 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 focused on controlling costs at their points of origin;

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

4. An effective way to reduce costs is to reduce the types of activities (procedures, works, operations). Attempts to reduce the level of additional costs are rarely effective. You cannot try to do at a low cost what you shouldn't have done at all;

5. the activities of the enterprise should be assessed as a whole. To evaluate a business economically, you need to understand how cost savings in one area will affect productivity in another;

6. it is not enough to control only those costs that are generated 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. identifying, through analysis and revision of the supply chain, those activities that do not create added value, and their exclusion;

4. compensation for the growth of 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, coordinating 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. conducting regular internal audits with subsequent identification of reserves to improve the use of the company's resources;

7. updating the most expensive parts of the supply chain by attracting business investment;

8. increasing the level of training of employees through participation in trainings, refresher courses, certification;

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

10. assisting suppliers and buyers to achieve a lower level of costs (customer business development programs, seminars for dealers).

According to the instructions of the Customer (budgetary construction), the design organization prepares design documentation for the construction of an industrial facility according to the 2017 estimate and regulatory framework and using new Methods. Disagreements arose over the definition of procurement and storage costs for equipment.

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

Answer

Please note that earlier, in accordance with paragraph 3.3.1. and 3.3.12 "Guidelines for the development of collections (catalogs) of estimated prices for materials, products, structures and collections of estimated prices for the transportation of goods for the construction and overhaul of buildings and structures" - (and clauses 4.24. and 4.64.), blank - warehouse costs were taken as a percentage of the cost of materials, products and structures, as well as equipment, taking into account transportation costs (free vehicle at 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);
markups (markups) of supply and marketing organizations;
customs duties and taxes (if received from abroad);
the cost of transportation and loading and unloading (as a rule, the cost of loading is taken into account directly by the selling price, and the cost of unloading is included in the unit prices for construction, installation and repair and construction work);
procurement and storage costs, including the cost of packaging.

The amounts 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 conditions prevailing 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:

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

At the moment, by order of the Ministry of Construction No. dated 20.12.2016, the "Methodology for determining the estimated prices for materials, products, structures, equipment and prices for services for the transportation of goods for construction" is approved. In the approved Methodology there is no direct indication of which existing Methodology it is introduced in place of, but it can be assumed that instead.

In pp. 4.1 and 4.13 of the Methodology, the concept of "estimated" prices 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), and 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 transport costs for the delivery of material resources from manufacturers (suppliers) to the on-site warehouse of the construction site and procurement and storage costs. Transport and procurement and storage costs are determined when drawing up the estimate documentation in the manner established in the Methodology for the application of estimated prices for construction resources. "

More specifically about transport cost accounting and procurement and storage costsstated in clause 6.4.5 "Methodology for the application of estimated prices of construction resources", approved by order of the Ministry of Construction dated 08.02.2017 No.

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

З \u003d (SC * ЗСР + Т1) + (СЦ * ЗСР + Т2) / 2

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

SC - the estimated price of a building resource - the consolidated, territorially, aggregated, documented information on the cost of construction resources, established by calculation for the accepted unit of measurement and published in the Federal State Information System of Pricing in Construction, rubles;

Т1, Т2 - the cost of transportation of a material resource, rubles;

ЗСР - procurement and storage costs, rubles *.

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 has refused to amend 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 (i.e. the amount of procurement and storage costs for equipment should be the same as the old one - 1.2%according to clause 4.64 or clause 3.3.12).

LETTER
Federal Autonomous Institution "Main Department of State Expertise" (FAU "Glavgosexpertiza of Russia")
dated 24.10.2017 No. 01-01-17 / 7342-IL

FAU "Glavgosexpertiza of Russia" reports the following.

When drawing up estimate documentation using federal estimated prices for materials, products, structures and equipment used in the construction of FSSTS 81-01-2001, one should be guided by the general provisions to them.

According to clause 5 of the General Provisions of FSSTS 81-01-2001, procurement and storage costs are taken as a percentage of the cost of materials, products, structures and equipment ex-site warehouse in the amount of:

for building materials, products and structures (excluding 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 for construction resources (hereinafter referred to as the Methodology), approved by order of the Ministry of Construction of Russia dated 08.02.2017 No., apply to the estimated prices determined in accordance with:

The methodology for determining the estimated prices for labor costs approved by order of the Ministry of Construction of Russia dated 20.12.2016 No.
Methodology for determining the estimated prices for the operation of machines and mechanisms, approved by order of the Ministry of Construction of Russia dated 20.12.2016 No.
The methodology of estimated prices for materials, products, structures, equipment and prices of services for the transportation of goods for construction, capital construction projects, approved by order of the Ministry of Construction of Russia dated 20.12.2016 No.

In the indicator of procurement and storage costs for equipment specified in clause 6.4.5 of the Methodology in the amount of 1.5%, there is a typo.Correction of this document is planned by the end of 2017.

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

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

The storage of goods in a warehouse is one of the most important operations of the technological process. Stocks of products must ensure the turnover and the 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, it should be remembered: 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 wholesale experts estimate that storage costs are 18 to 25% annually, or 1.5 to 2% monthly. in the warehouse is determined by consumer demand for this product. If the demand for a product falls below the 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 use. You should also be aware of the costs that can arise if the goods are not stored properly, resulting in loss and damage. Therefore, it is so important to comply with storage conditions that ensure the proper quality of goods by creating and maintaining specified climatic and sanitary and hygienic regimes, as well as methods of placing and processing products in the warehouse. All of the above leads to the fact that when placing the goods in the warehouse, it is necessary to calculate in advance the costs of its storage.

Calculation of storage costs

In order to make such a calculation, experts advise using the following formula: Storage goods \u003d ST stored beats x T rev. stocks x V foodstuffs, where Z is stored. - the cost of storing this product;

ST storage beats - the unit cost of storage is the amount of costs that is carried out per warehouse unit 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 units of warehouse. capacity in one day. The unit of storage capacity should be understood in which units 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 into this warehouse. This is the capacity of the warehouse. It is also called pallet locations. To calculate the unit storage cost, use the following formula: ST storage oud... \u003d 3 daily √ (root) V xp. fact, where Z is daily. - the average value of daily costs, V xp. fact - the actual volume of goods in the warehouse, in units of measurement of the capacity of the warehouse. The average daily stock at the start of the day is often sufficient. To get the storage volume at the beginning of the day in units of storage capacity, you need to multiply the stock for each type of product in storage units by the volume of the storage unit.

T rev. stocks - the period of inventory turnover is the period of time from the moment of the actual arrival of a batch of goods to the warehouse until the moment the last storage unit from this batch is shipped to the customer. 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 using the formula: V prod. product per month \u003d storage unit volume x storage units sold per month. Information about the number of sold (released from the warehouse) storage units per month is usually taken from the accounting system.

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

1. Warehousing costs.

Warehousing costs, i.e. storage costs – costs associated with ensuring the safety of products... Storage costs - additional costs caused by the continuation of the production process in the sphere of circulation, i.e. are productive in nature. However, they will be productive costs only when storing the normative volume of stocks of products necessary to ensure the continuity of the logistics process. In these costs includes: - costs of maintaining warehouses; - salary of warehouse personnel; - shortage of products within the norms of natural loss; - 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 overheads. The tasks of minimizing warehouse costs cover:

Determination of the optimal number of warehouses at each stage;

Determination of the optimal number of storage stages;

Determination of the location of warehouses, ensuring the lowest total cost;

Finding a rational distribution of places of delivery.

Warehouse revenues are determined based on the current collection rates established by type of product per ton-day of storage. The cost of processing one ton of products in a warehouse is a synthetic indicator that characterizes the totality of the costs of living and materialized labor in the warehouse and indicates the efficiency of the technological process used in the warehouse. The cost of storage of products is determined by the ratio of the total costs associated with the performance of warehouse operations to the number of ton-days of storage.

Labor productivity of warehouse workers is determined by the size of warehouse turnover per worker for a certain period of time (year, month, shift). The payback period of the warehouse is the ratio of the one-time investment to the annual 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 storage costs represent the costs associated with storing inventory in a warehouse, loading and unloading them, insurance, losses from petty theft, damage, obsolescence, taxes. The opportunity cost of capital associated with stocks or invested in them, insurance costs, wages of warehouse personnel in excess of the standard amount, interest on capital, etc. are taken into account.

The costs associated with storing a stock unit include:

Warehouse costs (payment for the 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, deterioration, obsolescence, theft;

Costs for routine maintenance carried out with stored products;

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

The costs of registering incoming requests (applications and orders);

Training costs;

The cost of completing products and packaging.

Costsassociated with a shortage of stocks occur when the required types of products are not available. For example, lost sales receipts, additional costs caused by delays in production, fines imposed for the delay in delivering products to customers. Costs in case of stock shortages relate:

Costs due to non-fulfillment of an order (delay in dispatch of ordered products) - additional costs for the promotion and dispatch of an order that cannot be fulfilled due to the existing stock of products;

Costs due to loss of sales - occur when a regular customer makes a given purchase to another company (such costs are measured in terms of revenue lost due to non-execution of a trade transaction);

Costs in connection with the loss of a customer - arise in cases where the lack of stocks of products turns out not only to the loss of a particular trade deal, but also to the fact that the customer starts looking for other sources of supply. Measured in terms of the total revenue that could be obtained from the implementation of all potential transactions of the customer with the enterprise.

Ways to minimize the total cost of storing stock 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 alternative costs of capital invested in stocks);

2) optimizing (at certain fixed costs for each replenishment) the average level of storage of stocks in order to minimize the total costs of storing stocks for a certain period (total costs of replenishment plus alternative capital costs).

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; - salary of workers; - costs associated with taking inventories, freezing working capital, damage to goods, natural loss; - costs associated with picking. Several cases of determining the value of the optimal delivery: - protracted batch; - accelerated use of reserves; - receipt of goods 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 of the required product for sale, inventory management is successful. With successful management of the goods in the warehouse, no less and no more, namely, as much as needed. Naturally, there is a desire to purchase goods for future use when expecting an increased volume of sales, and if working capital is not limited.

When assembling a warehouse, it is necessary to take into account the probability of a price decrease, 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 date of sale. Physical and moral aging and damage during storage entail losses. Constructive changes, consumer's choice of another type of product, and fashion whims lead to instant obsolescence of goods. But a low level of stocks is not very desirable either. The company cannot purchase goods at the time of receiving an order from a consumer, since delays associated with placing orders, transportation, and warehouse handling of goods are inevitable. The stability and rhythm of implementation is facilitated by the maintenance of stocks at a certain level in accordance with the sales forecast. In order to fulfill orders without delay, the enterprise must always have a sufficient quantity of goods. However, you should not invest a lot of money to create excess inventory, since this money will not bring profit, and the goods will be useless to lie in the warehouse.

Optimal stock levels - the value is relative and represents something in between too high and too low levels. Stocks 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, formation and control of stocks are the main aspects of stock management in order to accelerate turnover. Subject to the systemic organization of distribution and sales, highly efficient trade is now possible. Inventory management based on scientific methods, computerized accounting, statistics, analysis, forecasting and processing of all documentation allows to speed up customer service and reduce storage costs.

Typically, inventory management is carried out under various constraints. There are restrictions on the timing of orders and their execution, on the economic volume of lots and on the level of the stocks themselves.

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

Uninterrupted trading is a type of trading in which consumer orders are fulfilled exactly at the specified time, this type of trading is carried out with the obligatory timely replenishment of stocks. The lowest cost is possible while keeping to the budget, by placing orders on the most optimal system. By following the recommendations of suppliers regarding the profitability of volumes and terms of orders, the cost of orders, receipt and storage of consignments of goods is reduced.

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 expects to fully meet the demand. When choosing a system of work, the costs of the control system play the main role.

Determination of the cost of purchasing materials: Smat \u003d C * q,where (P is the price of the goods, q is the volume of the batch). C1 - costs associated with the execution of a purchase order, conditionally fixed costs (not depending on the batch size) for placing an order, drawing up or signing a contract, travel expenses. Administrative costs (mail, telegraph), costs of acceptance and storage of goods. C2 - costs of storing a unit of goods. Common \u003d C * 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 order volume is different. The cost of delivery of goods with an increase in the size of the order obviously decreases, since shipments are carried out in larger quantities and, therefore, less often. Storage costs increase in direct proportion to the order size.
Variable costs include: - penalties to consumers for late delivery; - payment of downtime 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 a relative invariability of conditions, in practice there are the following cases: - a change in the demand for inventory; - changes in the terms of delivery; - violation of the contract by the supplier. For this purpose, 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 and mathematical model of 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 activity, the organization of the enterprise, on the size of the order. Ways to reduce costs: change org. structures - by 2%, use of automated control systems - by 10% 2. Storage costs: fixed costs (rent); variables (depending on the level of stock) - storage costs, costs of processing inventory, losses from spoilage, etc. In the calculations, the specific value of storage costs is used, which is equal to the costs per unit of stored goods per unit of time. It is assumed that storage costs for a calendar period are proportional to the size of the inventory and the length of the period between orders. 3. Losses due to scarcity: arise when the supply organization is financially responsible for customer dissatisfaction and for the lack of an order. For example, in case of unsatisfactory demand, a penalty is levied for missed delivery times.

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