Kovshik V. Management of logistics costs of mechanical engineering enterprises

The object of the study is the processes of managing logistics costs at mechanical engineering enterprises. The purpose of the research is the development and scientific substantiation of theoretical and scientific methodological approaches to the management of logistics costs at mechanical engineering enterprises. Research methods: system analysis, content analysis, scientific classification and systematization, comparative analysis, construction of decision trees - for studying theoretical concepts, their improvement; economic and statistical analysis, interviews and surveys, expert assessment - for the study of enterprises; methods of analysis and synthesis - to improve the proposed approaches. Theoretical and practical results: developed approaches to managing logistics costs, proposed a system for activity-based estimating of logistics costs, developed practical recommendations and methodological approaches to the estimation, analysis and forecasting of logistics costs, organization of management of them at enterprises of mechanical engineering. Scientific novelty: definition of "logistics costs" in connection with logistics flows, logistics functions and their place of origin is improved; the faceted classification of logistics costs according to functions, stages of logistics and variability is developed; a complex approach to decision making in the management of logistic costs is proposed taking into account the use of information technologies; the methodical approach to the organization of management of logistics costs is proposed, based on the activity-based costing; a methodical approach to forecasting logistic costs using artificial neural networks is developed; the scientific-methodical approach to the choice of the cost management method in logistics is offered with the help of constructing the decision tree with the ID3 method. The results of the work are implemented at the enterprises: SSPC "Kommunar Association" subsidiary "Kharkiv plant of electrical equipment", LLC "Kolbim" Ltd. (Kharkiv), the Scientific-Technical Association "Inter Tau" (Kharkiv) and in the educational process of the Department of Management and Taxation of NTU "KhPI". Scope of application: mechanical engineering and related industries.