Methodical Aspect of Definition of General Logistic Expenditures for Logistic Activities of Enterprise
The article is aimed at formalization of methodology for the calculation of general current logistic expenditures for logistic activities in the economy management process of industrial enterprises. With aim to develop the methodology, general considerations related to formation of logistic expenditures, division into capital and operating costs as well as their influence on main indicators of enterprise\'s activities, were formulated. The article substantiates the feasibility of methodology elaboration on the basis of consideration of the phase and functional division of types of logistic activities. This approach allows to take into account the causal relationship in process of formation of logistic expenditures and provides the ability to reasonably choose the appropriate partial and generalized indicators for their evaluation. The practical value of the proposed methodology is determined by its providing the ability to use a wide range of performance indicators, namely the partial cost indicators for estimation of logistic expenditures for carrying out logistics activities, generalized cost indicators for estimation of logistic expenditures by the functional types of logistics activities, generalized cost indicators for estimation of logistic expenditures by the phase types of logistic activities and the overall indicator for estimation of logistic expenditures for the logistic activities of enterprise. Use of the methodology will allow enterprises a feasible forming of logistic budget for implementation of logistic activities for future periods.