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BUSINESS INFORM №3-2017

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37

Section: Economics of Enterprise
UDC 658.7:658.1
Kuzmin O. Y., Telishevska O. B.
A Cost Typology for the Logistics and Supplying Activities of Enterprises (p. 231 - 236)

The article is aimed at systematization and development of a cost typology for the logistics and supplying activities of enterprises, as well as providing the substantive characteristics of each type of such costs. It has been substantiated that understanding varieties of costs of the logistics and supplying activities of enterprises provides the possibility of more efficient control of these costs, careful calculation of self-cost of production, formation of various key indicators of efficiency of management of such costs, identification of alternatives in the sphere of logistics and supplying operations, etc. The cost typology for the logistics and supplying activities of enterprises, provided in the article, differs from others in that the typology attributes are allocated from the position of the possibility for clear allocation and consideration of each kind of such costs (by means of the bookkeeping and managerial accounting). The provided generalized typology of kinds of costs of enterprises in terms of their logistics and supplying activities is stipulated not only by the need for more accurate management of these, but also by the possibility of their detailed analyzing as well as diagnosing with purpose of an optimization. Prospects for further research in this direction will be improving the instrumentarium of both the bookkeeping and managerial cost accounting of the logistics and supplying activities.
Keywords: costs, costs of logistics and supplying activity, classification, logistics, supplying.
Fig.: 1. Bibl.: 10.

Kuzmin Oleh Ye. – Doctor of Sciences (Economics), Professor, Director, Scientific-Educational Institute of Economics and Management of the Lviv Polytechnic National University (5 Mytropolyta Andreia Str., Lviv, 79013, Ukraine)
Email: [email protected]
Telishevska Olha B. – Postgraduate Student, Department of Marketing, Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv (50 Pekarska Str., Lviv, 79010, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Kuzmin, Oleh Ye., and Telishevska, Olha B. (2017) “A Cost Typology for the Logistics and Supplying Activities of Enterprises.” Business Inform 3:231–236.


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