Telishevska O. Costs for logistic and supplying activity of enterprises

The object of the research is the costs for logistic and supplying activity of enterprises.. The research aims to the development of theoretical and methodological and methodical principles of applied development and optimization of costs for logistic and supplying activity of enterprises. The author used such methods as: comparison, systematization and generalization, historical-chronological analysis, morphological analysis, correlation-regression analysis, grouping, graphic, expert estimations and empirical research, comparative and statistical analysis, system approach, structural-logical analysis, analysis and synthesis. The theoretical value of the thesis refers to the study of the theoretical and methodological and methodical principles of applied development and optimization of costs for logistic and supplying activity of enterprises. The practical significance of the results is: the method of costs for logistic and supplying activity of enterprises, based on identifying the priority threats of this activity, determining the level of their relevance and forecasting the potential consequences of the impact on the financial performance of business entities; method of evaluation and diagnosis of costs for logistics-supplying activities on the basis of a combination of functional and object-oriented approach; a method for analyzing the level of interdependence between costs for logistics and supplying activities, as well as a model for their optimization. Scientific novelty of the results: for the first time there is developed method of cost management for logistics-supplying activities of enterprises, improved method of estimation and diagnosis of expenses for logistics-supplying activities of enterprises, model of optimization of expenses for logistics-supplier activity of enterprises, method of analysis of the level of interdependence of costs for logistics-supplying activities of enterprises, there are developed typology and content of factors of formation of expenses for logistical and supplier activity of enterprises, typology of expenses for logistic-supplying activity of enterprises on the basis of systematization of their varieties. The subject of research refers to theoretical and methodological and applied provisions on the formation and optimization of costs for logistic and supplying activity of enterprises. Author's recommendations are used during the development and optimization of costs for logistic and supplying activity of enterprises. The sphere for the use of author's recommendations is revered to the enterprises.