Activity costs storage costs. Warehouse costs. Transportation costs

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted on http://www.allbest.ru/

Test

Analysis of warehouse costs on the example of LLC "OS" Attoll-Pharm "

1. general characteristics enterprises

Society with limited liability"OS" Atoll-Farm "was created in accordance with The Civil Code Russian Federation and Federal law"On limited liability companies".

The company "OS" Atoll-Farm "was formed back in 1995. The company carries out its activities in accordance with a license issued for the right wholesale trade medicines for medical use. The company has a warehouse and a network of pharmacies.

Warehouse located at: Sverdlovsk region, Yekaterinburg, 8th March street, house 267, building A, apt. 208, covers an area of 1500 sq. m, which meets the requirements of regulatory documents.

The main goal of Atoll-Farm OS is to make a profit.

Organizational structure"OS" Atoll-Farm "is shown in Figure 1.

The organizational structure of Atoll-Farm OS is linear-functional. The linear management units are assigned the functions and rights of command and decision-making, and the functional divisions are responsible for methodological guidance in the preparation and implementation of decisions on planning, organization, accounting, control and analysis. for all functions of production and economic activity.

The company is headed by a director who manages and organizes the work process. He performs the main role of the management structure, under his leadership all production processes... All departments and structures are under his authority.

Figure 1 - Organizational structure of management of LLC "OS" Atoll-Farm "

The commercial department deals with the sale of goods, establishing relations with consumers. The functions of accounting include the tasks of maintaining accounting in an organization. Production Department deals with production issues, warehousing. The budget planning department is engaged in calculating the cost of production.

In the course of its activities, the organization is guided by legislative acts of various state levels, as well as its own constituent documents and the Charter, as well as the order "On accounting policy for the corresponding financial year".

In the course of its activity, "OS" Atoll-Farm uses a warehouse for storing pharmaceutical materials intended for distribution to buyers and customers.

Let's give a general description of the warehouse used in the organization.

Warehouse in "OS" Atoll-Farm is a building and structures and various devices intended for receiving, placing and storing incoming materials, preparing them for consumption and delivery to the consumer or to production. The organization's warehouse is always maintained at a certain temperature, humidity and conditions that meet the requirements for storing specific types of pharmaceutical materials.

In "OS" Atoll-Farm, the warehouse performs the following main functions:

temporary placement and storage of materials;

transformation of material flows;

provision of logistics services in the service system.

Figure 2 shows a schematic diagram of a warehouse at OS Atoll-Farm.

Figure 2 - Schematic diagram of the warehouse used in Atoll-Farm OS LLC

As you can see from the figure, the most important place in the warehouse is the main area, where all materials are directly stored. At the unloading site, the delivered materials are unloaded by road. And in the picking area, the picking of materials is carried out for transfer to the buyer.

The main logistics operations performed with cargo (materials) at the organization's warehouse are shown in Figure 3.

Posted on http://www.allbest.ru/

Figure 3 - Basic logistics operations performed with materials in the warehouse of Atoll-Farm OS

As can be seen from the figure, at the site of unloading the organization's materials, acceptance and unloading takes place, followed by the transfer of materials to the storage and selection area. After the expiration of the storage period of materials in the warehouse at the picking site, they are assembled and transferred to the dispatching expedition with subsequent arrival at the materials loading site.

Figure 4 shows a schematic diagram of a warehouse technological process at OS Atoll-Farm.

Posted on http://www.allbest.ru/

Figure 4 - Schematic diagram of the warehouse technological process of Atoll-Farm OS

As can be seen from the figure, materials are delivered to the warehouse at OS Atoll-Farm by motor vehicles. Appendix A shows the flow of documents in the warehouse when goods are released to production or to the side of OS Atoll-Farm LLC.

As can be seen from Appendix A, the main structural units involved in this process are the buyer, the merchandiser - the distributor, the price economist, the operator, the director or Chief Accountant, as well as accountant, head. warehouse, head. expedition, chauffeur. All these people are closely interconnected in the process of movement of goods in the warehouse.

It is the responsibility of the buyer to draw up an order and directly order a batch of goods at the organization's warehouse.

The merchandiser-distributor, as one of the main links in the complex chain of movement of goods in the warehouse of the organization, makes the ordering in the form of invoices and works directly with the buyers on all issues of paperwork.

The responsibilities of the price economist include control over the price of goods sold to the buyer.

The operator is responsible for checking the correctness of execution and filling of the invoice for the goods shipped from the warehouse of the organization.

It is the responsibility of the chief accountant to sign all invoices.

The warehouse manager is one of the central figures in the warehouse. He carries out the selection and verification of the selected goods to order for the buyer.

The accountant carries out transactions for the execution of settlements with customers.

Head the expedition carries out control functions for the collection of materials and the issuance of consignment notes.

The driver delivers the goods and transfers the invoices to the buyer.

Figure 5 shows a diagram of the movement of documents in the warehouse when goods are received at the warehouse at OS Atoll-Farm LLC.

As can be seen from the figure, the main staff units involved in the process of accepting goods at the warehouse are an accountant, a commodity specialist, an economist at prices and a manager. warehouse.

The execution of operations related to the receipt of materials provides for the unloading of vehicles, delivery of materials to the acceptance area, packaging and acceptance according to their quantity and quality.

The received materials are delivered to the storage area, where they are placed on racks or stacked. Depending on the physical and chemical properties of materials, certain storage conditions are created for them. This is followed by operations related to goods issue; moving them to the order picking area; order picking; preparation of materials for release (repackaging, stacking on pallets, in containers); forwarding operations to send materials to buyers (formation of routes, loading vehicles, centralized delivery of materials); delivery of materials to recipients.

Posted on http://www.allbest.ru/

Figure 5 - Scheme of movement of the main documents in the warehouse when accepting and placing goods at OS Atoll-Farm LLC

2. Analysis of warehouse costs in Atoll-Farm OS

Let's analyze the storage costs in OS Atoll-Farm for the last three years in Table 1.

Table 1 - Analysis of warehouse costs of Atoll-Farm OS LLC for 2013-2015, thousand rubles.

Index					Growth rate,%






6. Rent




9. Depreciation



Losses from inventory holding

14. Corrosion and other losses



18. Inventory insurance
Total costs

The table shows that the company's warehouse costs for 2013-2015 increased by 90,974.6 thousand rubles, or by 10.7%. The growth in warehouse costs was mainly due to an increase in the cost of renting a warehouse by 9.0%, the cost of wages warehouse workers and employees 24%. Due to the growth of costs for social needs of workers and employees of 43.2%, due to an increase in the cost of insurance and taxes on vehicles 29.2%, due to an increase in the cost of protecting the warehouse and aging materials 27.2%, due to corrosion and other losses in the warehouse 25.4%. Note that during the analyzed period there was a decrease in the value of thefts by 63.6%. The rest of the cost items are showing positive growth dynamics.

Figure 6 - Dynamics of warehouse costs of Atoll-Farm OS LLC for 2013-2015, thousand rubles.

The figure shows that the company's warehouse costs have increased significantly over the past few years. So, in 2013, warehouse costs increased by 14668.4 thousand rubles. or by 1.7%, then in 2014 the costs increased by 76306.2 thousand rubles. or 8.8%.

Table 2 - Structure of warehouse costs of Atoll-Farm OS LLC for 2013-2015, thousand rubles.

Index				Absolute deviation, thousand rubles

1. Depreciation of warehouse buildings
2. Depreciation of warehouse equipment
3. Costs of preventive maintenance
4. Costs for heating, electricity and water
5. Building insurance and land tax
6. Rent
Maintenance personnel costs
7. Wages of warehouse workers and employees
8. Expenditures for social needs of workers and employees
Vehicle costs
9. Depreciation
10. Fuel and energy costs
11. Expenses for preventive and current repairs
12. Insurance and vehicle taxes
Losses from inventory holding
13. Warehouse security and material aging
14. Corrosion and other losses

16. Discrepancy in the results of inventories
17. Losses due to lower prices
18. Inventory insurance
Total costs

According to the table, the largest share in the company's warehouse costs for 2013-2015 is occupied by the costs of storage losses, namely corrosion and other losses. Their value in 2013 was 16.7%, in 2014 - 17.7% and in 2015 - 19.1%.

In second place are the costs of insurance and vehicle taxes. Their share in the structure of transport costs in 2013 was 10.4%, in 2014 - 10.9%, in 2015 - 12.2%.

In third place are the costs of insurance, warehouse security and aging of materials. Their share in 2013 was 8.7%, in 2014 - 9.4%, in 2015 - 10.0%. The smallest share in the company's costs is occupied by depreciation costs of warehouses, insurance of stocks, losses due to lower prices (0.0%).

According to Table 3, there are changes in the structure of the warehouse costs of Atoll-Farm OS for the analyzed period:

an increase in the share of insurance and vehicle taxes from 10.4% to 12.2%;

an increase in the share of expenses for the protection of the warehouse and aging of materials from 8.7% to 10.0%;

an increase in the share of expenses for losses from storage, namely corrosion and other losses, 16.7% to 19.1%;

reduction of the share of expenses for heating, electricity and water from 6.7% to 6.1%;

warehouse logistic operation cost

decrease in the share of expenses on building insurance and land tax from 13.4% to 12.3%;

a decrease in the share of expenses for the rental of warehouse premises from 18.1% to 17.9%;

decrease in the share of expenses for theft from 9.4% to 3.1%.

Other items of warehouse costs do not exceed 1%.

Thus, in 2013-2015, there is an increase in warehouse costs for a wholesale company, mainly due to the lack of rational technologies for storing goods in the activities of the enterprise. The increase in costs deprives the company of the possibility of increasing profits. That's why necessary condition the efficiency of warehouse activities is the development of measures to reduce warehouse costs and optimize the storage system of Atoll-Farm OS.

Literature

1. Engineering logistics. Logistics-oriented management life cycle products; Hot line- Telecom -, 2011 .-- 644 p.

2. Logistics. Lecture notes; Phoenix - Moscow, 2010 .-- 288 p.

3. Organization of cargo transportation; Academy - Moscow, 2012 .-- 304 p.

4. Cheat sheet on logistics; Okay-book - Moscow, 2012 .-- 782 p.

5. Afanasenko I. D., Borisova V. V. Commercial logistics; Peter - Moscow, 2012 .-- 352 p.

6. Afanasenko I., Borisova V. Economic logistics; Peter - Moscow, 2012 .-- 432 p.

7. Brodetsky G.L. System analysis in logistics. Choice in the face of uncertainty; Academy - Moscow, 2010 .-- 336 p.

8. Brodetsky G.L., Gusev D.A., Elin E.A. Risk management in logistics; Academy - Moscow, 2010 .-- 192 p.

9. Grigoriev M.N., Uvarov S.A. Logistics. Basic course; Yurayt - Moscow, 2011 .-- 832 p.

10. Grigoriev M.N., Uvarov S.A. Logistics. A short course of lectures; Yurayt - Moscow, 2014 .-- 208 p.

11. Drozdov P.A. Basics of logistics in the agro-industrial complex; Grevtsov Publishing House - Moscow, 2012 .-- 288 p.

12. Kanke A.A., Koshevaya I.P. Logistics; Forum, Infra-M - Moscow, 2008 .-- 384 p.

13. Kanke A.A., Koshevaya I.P. Basics of logistics; KnoRus - Moscow, 2010 .-- 576 p.

14. Kireeva N.S. Storage facilities; Academy - Moscow, 2009 .-- 192 p.

15. Kretov I.I., Sadchenko K.V. Logistics in foreign trade; Business and Service -, 2011. - 272 p.

16. Levkin G.G. Logistics. Theory and practice; Phoenix - Moscow, 2009 .-- 224 p.

17. Mirotin L.B., Bulba A.V., Demin V.A. Logistics, technology, warehouse design, transport hubs and terminals; Phoenix - Moscow, 2009 .-- 416 p.

18. Nekrasov A.G., Mirotin L.B., Melanich E.V., Nekrasova M.A. Supply chain management in the transport complex; Hotline - Telecom -, 2012. - 262 p.

Application

Figure A - a diagram of the movement of documents in the warehouse during the sale and release of goods from the warehouse in Atoll-Farm OS

Posted on Allbest.ru

Warehousing budgeting regulations (warehouse costs)

When building budgeting for warehouse logistics, it is very important to pay attention to ensuring control of cost and time indicators. Moreover, it may even be so that temporary indicators will be more important than cost indicators. That is, for example, a very important indicator can be the processing time of goods in the warehouse, the time of shipment of goods to the buyer, etc. For some businesses, shipping time can be a significant success factor.

When building the warehouse budgeting regulations, you need to pay attention to the boundaries of this business process. That is, for each of the company's business processes, it should be clear where it begins and how it ends, and at what point in time the responsibility from one department passes to another. At such junctions of business processes, problems may arise that will lead to a deterioration in the performance of business processes, and, as a consequence, the financial and economic performance of the company as a whole.

In one retail chain, for example, this posed the following problem. Delivery time from supplier to retail outlets was a very significant factor affecting sales. Products from suppliers first arrived at the distribution center for accounting and preparation for shipment to outlets... The company's office and warehouse were located on the 4th floor.

When the company was looking for an office, it made a mistake. Naturally, when looking through the options for an office space, they always paid attention to whether there is a freight elevator, if the office was not rented on the first floor. As it turned out later, it was necessary to ask the landlords not only about the presence of an elevator, but also whether it was working or not.

As a result, an office was found that was suitable in all respects and was quite inexpensive. There was a large freight elevator, but it didn’t work, or rather work, but it often broke down. Landlords, when they rented out this room, honestly told everyone that there was a large freight elevator in the building. They did not talk about the fact that it often broke down and did not work because no one asked.

The landlord made sure that the elevator was working when he looked around the office. The company only later realized that it was necessary to go to other tenants and ask what was there and how. So, since the elevator often broke down, this led to the fact that the drivers of the company, delivering products to the warehouse and from the warehouse to retail outlets, refused to perform the functions of loaders.

Distribution center employees also said that they work with what is delivered to the warehouse. Due to such disputes, delays in the delivery of goods to retail outlets often occurred and the company lost profits on this. It was possible, in principle, to increase the wages of drivers or employees of the distribution center so that they would close this lost "tail" of the business process. But the company set limits on wages, as well as on other fixed costs.

That is, the elements of the budgeting system that were in force at that time did not allow such a decision. The company tried to get the landlord to do overhaul elevator. To such an offer from the landlord, an answer was received that this year they also began to introduce a budgeting system and they did not foresee such costs.

It was possible, of course, to change the office, but in the end it was decided to chip in with the rest of the interested tenants and make a major overhaul of the elevator on our own. According to calculations, this one-time cost solution was more profitable than the increase in monthly labor costs. Moreover, with this decision such an important indicator as the delivery time of the goods decreased, which had a positive effect on the company's revenue and profit.

An example of a budgeting regulation for warehousing (warehouse costs)

An example of the main functions that can be performed within the budgeting of warehousing (warehouse costs) in the planning phase (see. Rice. 1):

planning the payroll of warehouse employees;

planning of administrative expenses of warehouses;

planning costs for the maintenance of warehouses;

planning costs for loading and unloading operations;

storage budget formation;

coordination and adjustment of the storage budget;

preliminary approval of the warehouse budget.

Fig. 1. An example of a warehouse budgeting (warehouse costs) budgeting procedure (in the planning phase)

An example of the main functions that can be performed within the budgeting of warehousing (warehouse costs) in the accounting, control and analysis phase (see. Rice. 2):

collecting data for the actual warehouse budget;

formation of the actual budget for warehousing;

analysis of warehousing budget execution;

coordination and approval of the results of the analysis of the warehouse budget.

Rice. 2. An example of regulations for budgeting warehousing (warehouse costs) (at the phase of accounting, control and analysis)

Warehousing budget model (warehouse costs)

Several approaches can be used to plan warehousing costs. A simpler approach is that for each major item of costs for warehousing, based on the processing of statistical information, the values of costs for the planning period are determined. That is, we are talking about such an approach as planning from the fact. On the one hand, it is quite simple, but on the other hand, it can turn out to be very imprecise.

A more complex and accurate approach is that all warehousing cost items are divided into variables and fixed ones. For planning fixed costs clear action plans are drawn up, linking them to costs, payments and assets.

For planning variable costs, again, you can use several different options... For example, you can get a linear dependence of these cost items on volumetric indicators based on the processing of statistical information for the past. Or, by analogy with transportation costs, you can enter internal (transfer) prices for the services of the company's warehouse system.

That is, you can enter the cost of processing one place in the warehouse, the cost of storage, etc. In this case variable costs warehousing can be more clearly linked to volumetric indicators on which these cost items actually depend.

But this, of course, will complicate the management accounting system. But the accuracy of planning will increase and the quality of performance of such a function as a plan-actual analysis of the execution of the warehouse budget will increase, which, naturally, will affect the increase in the degree of control over the financial and economic state of the company.

Warehousing Budget Model (Warehouse Costs) Example

V table 1 presents an example of a budget for warehousing and storage costs for a trading company that sells coffee machines and cartridges with products (coffee, soups). In this budget, as well as the budgets drawn up for the rest of the business processes of this company, the current and investment part of the costs is allocated. The main items of current costs are: storekeepers' salaries, warehouse rent and depreciation of warehouse fixed assets. Table 1. Warehousing budget example (warehousing and storage costs)

Expenditures					half a year	1st month	2nd month	3rd month	4th month	5th month	6th month
Current expenses					21 668	1 448	1 977	2 582	3 664	5 154	6 843
	Wages of storekeepers				20 442	1 398	1 849	2 425	3 429	4 875	6 466
		Constant part			12 600	900	1 200	1 500	2 100	3 000	3 900
			number of storekeepers		42	3	4	5	7	10	13
				warehouse turnover	78 416	4 976	6 492	9 254	13 286	18 747	25 661
				cargo handling control standard, pcs.		2 000	2 000	2 000	2 000	2 000	2 000
			one storekeeper's salary			300	300	300	300	300	300
		Variable part (premium)			7 842	498	649	925	1 329	1 875	2 566
			warehouse turnover		78 416	4 976	6 492	9 254	13 286	18 747	25 661
			unit handling bonus			0,10	0,10	0,10	0,10	0,10	0,10
	Warehouse rental				663	50	63	88	125	150	188
		area, sq. m.				4	5	7	10	12	15
			leftover goods
				apparatus		9	21	35	49	66	81
				products		613	919	1 377	1 965	2 734	3 628
				accessories		504	779	1 171	1 661	2 298	3 016
			area occupied by packages of goods, sq. m.
				apparatus		0,24	0,24	0,24	0,24	0,24	0,24
				products		0,02	0,02	0,02	0,02	0,02	0,02
				accessories		0,02	0,02	0,02	0,02	0,02	0,02
			density of goods placement
				apparatus		3	3	3	3	3	3
				products		20	20	20	20	20	20
				accessories		50	50	50	50	50	50
		the cost of renting 1 sq. m per year				150	150	150	150	150	150
		efficient use of warehouse area				50%	60%	70%	70%	80%	80%
	Depreciation of fixed assets of the warehouse				564	0	66	69	111	129	189
		A computer			146		29	29	29	29	29
					42		8	8	8	8	8
		Telephone			8		2	2	2	2	2
		Racks for goods			160		10	13	30	40	67
		Carts			208		17	17	42	50	83
	Loss of products during storage				1 348	74	110	165	236	328	435
		% losses				2%	2%	2%	2%	2%	2%
		the cost of stored products				3 678	5 514	8 262	11 790	16 404	21 768
Investment costs					940	940	0	0	0	0	0
	Purchase of fixed assets				940	940	0	0	0	0	0
		Computers			700	700
		Workplace (table, chair, bedside table)			200	200
		Phones			40	40
		Racks for goods			2 160	240	80	400	240	640	560
			number of purchased racks		27	3	1	5	3	8	7
				rack capacity (number of products)		250	250	250	250	250	250
				product leftovers		613	919	1 377	1 965	2 734	3 628
			rack price			80	80	80	80	80	80
		Carts			2 600	400	0	600	200	800	600
			number of purchased carts		13	2	0	3	1	4	3
				warehouse turnover	78 416	4 976	6 492	9 254	13 286	18 747	25 661
				average traffic volume on one trolley		4 000	4 000	4 000	4 000	4 000	4 000
			trolley price			200	200	200	200	200	200
Total costs for warehousing and storage					22 608	2 388	1 977	2 582	3 664	5 154	6 843

The salary of storekeepers consists of a fixed and variable part. The fixed part is calculated by multiplying the number of working storekeepers by the salary. In order to determine the number of storekeepers, the following model is used in this budget. A standard for handling cargo turnover is being introduced.

It is clear that with an increase in freight traffic through the warehouse, an increase in storekeepers is also required. Warehouse turnover is planned based on data on sales, purchases and stock balances. Using the data on the warehouse cargo turnover and the controllability standard, the required number of storekeepers is calculated. For this, the warehouse turnover is divided by the standard, and the resulting number is rounded up.

The variable part of wages, again, depends on the turnover of goods. The company has introduced a bonus for handling a unit of goods that have passed through the warehouse. Thus, the variable part of the wages of storekeepers is determined by multiplying the value of freight turnover by the bonus for handling a unit of goods.

By the way, it is obvious that to calculate the variable part of the remuneration, you do not need to know information about the number of storekeepers. Therefore, if storekeepers had only a variable part, then there would be no need to introduce a standard of controllability of cargo turnover. Although you still need to know the number of employees, tk. other budget indicators may also depend on this.

The cost of renting a warehouse is planned as follows. The area of the premises is multiplied by the rental cost of 1 sq. m. per year and is divided by the coefficient of efficient use of the warehouse area. Obviously, there should be free space in the warehouse so that you can roll carts with goods, arrange goods, etc. Therefore, 100% filling of the warehouse area cannot be achieved.

In the example presented, it is assumed that this ratio will increase over time. This is quite logically explained by the fact that with an increase in the area of the warehouse, the space required for storekeepers does not grow in direct proportion to the increase in the area. The growth rate of such a workspace is much lower. Therefore, it is planned in the model that within six months the coefficient of efficient use of the warehouse area will increase from 50% to 80%.

To calculate the required warehouse area in this example Warehousing and storage budget, the following methodology is used (see. Tab. 1). Inventory leftovers are multiplied by the area that is necessary for their placement in accordance with the storage conditions. Naturally, the goods will be placed in the warehouse, so to speak, not in one layer. Therefore, the resulting value is divided by the density of the distribution of goods. And this density is determined by the size of the shelves, taking into account the requirements for the storage of goods.

The result is rounded up, and thus the estimated warehouse area is obtained. Of course, the model could be complicated, since in reality there may not be a warehouse with the required footage, and therefore you will have to rent a slightly larger room. In addition, if a company plans such dynamic development in advance, it may be more profitable to rent a large room right away.

In addition, if you look for a new room each time, this can lead to additional costs time (if the company is looking for itself) or money (if the company attracts agents). But in this case, it was decided not to complicate the model, since specifically the management of this company had good relations with the landlord, so he could really "cut" the leased warehouses almost by meters.

The last recurring cost item in this example budget is depreciation of warehouse fixed assets. It was calculated based on information about the planned acquisition of fixed assets. To calculate depreciation, data on the cost of fixed assets, the period of their acquisition and commissioning, as well as the useful life were used. Fixed assets were considered to be commissioned in the same month they were purchased.

The investment costs of the presented example of the budget of costs for warehousing and storage consist just of the costs of purchasing fixed assets. When planning the Warehousing and Storage business process, it was decided that for effective work warehouse requires the following fixed assets: computer, workplace, on which one could work on a computer, telephone, shelves for goods and trolleys for transporting them.

It was decided that one computer and one equipped workstation with a telephone would be sufficient. They were planned to be purchased in the first month. As for carts and racks, a dynamic model was used to plan the number of their purchases. The volume of required racks was tied to inventory leftovers and the capacity of the racks. That is, the number of racks required was calculated by dividing the inventory by the capacity.

The resulting number was rounded up. The number of carts required was calculated based on the planned warehouse turnover data and the average "traffic" per cart. That is, the turnover of goods was divided by the volume of traffic, and the resulting number was rounded up.

Naturally, for cost planning, it was necessary to apply not only the model for calculating the quantitative component, but also to determine the price factor. In this example, the model used the assumption that prices will not rise. Although for some cost items, this can be a pretty daring assumption.

For example, if we are talking about the price of renting premises, then half a year may turn out to be a long enough period for the price to change (naturally, upwards). But in this example, we decided to ignore such a potential impact on costs of the cost factor.

Note: the topic of this article is discussed in more detail at the workshop

Storage costs- costs associated with ensuring the safety of products. Storage costs 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 standard volume of stocks of products necessary to ensure the continuity of the logistics process. Storage costs include:

1) costs of maintaining warehouses;

2) the salary of warehouse personnel;

3) shortage of products within the norms of natural loss;

4) administrative and managerial and other expenses. Warehouse costs determined by the amount of costs for organizing the storage of products and the amount of overhead costs.

Tasks of minimizing warehouse costs:

1) determination of the optimal number of storage stages;

2) determination of the optimal number of warehouses at each stage;

3) determination of the location of warehouses, ensuring the minimum total costs;

4) 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) the costs of commissioning and approbation;

3) annual expenses for inter-warehouse movements;

4) cash expenses written off as expenses;

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

The following indicators of warehouse use efficiency are calculated:

1) wholesale and warehouse turnover - the main indicator characterizing the operation of a warehouse for a certain period of time (month, quarter, year);

2) warehouse turnover - the number of goods (in tons) received at the warehouse and released from the warehouse for a certain period;

3) specific wholesale and warehouse turnover - shows the wholesale and warehouse turnover per 1 m2 of usable warehouse area;

4) the utilization rate of the useful area of the warehouse - the ratio of the area occupied for storage of goods to the total area of the warehouse;

5) warehouse throughput - shows how many goods can be processed in the warehouse per unit of time;

6) the cost of processing 1 ton of goods - the ratio of the total annual operating costs to the warehouse's turnover. The total amount of annual operating costs for the wages of warehouse workers, the costs of storing, receiving, sending goods, the costs of maintaining warehouses and low-value inventory, the amount of commodity losses, etc .;

7) labor productivity of warehouse workers - is determined by the ratio of the annual warehouse turnover to the average number of employees for a given period of time;

8) the level of mechanization of work - is defined as the ratio of the amount of work performed with the help of machines to the total amount of work;

9) specific capital investments - the ratio of one-time capital costs to warehouse turnover;

10) the payback period of investments - the ratio of one-time investments to the annual amount of profit;

11) the coefficient of efficiency of the use of capital investments - shows what part of capital investments is reimbursed annually at the expense of profit and is calculated as the sum of profit for the period to a one-time investment.

MDS 81-35.2004

4.64. V procurement and storage costs includes the costs associated with the placement of purchase orders, acceptance, accounting, storage of equipment in the warehouse, revision and preparation of it for installation, as well as its transfer to installation. They are included in the estimated cost of the equipment. The size procurement and storage costs can be determined by a separate calculation.

MDS 81-2.99

3.3.1. The estimated price for the material is formed on the basis of the following constituent elements:
- selling price (including containers, packaging and props);
- markups (markups) of supply and marketing organizations;
-customs duties and fees (if received from abroad);
- the cost of transportation and handling (as a rule, the cost loading works is taken into account directly by the selling price, and the cost of unloading work is included in the unit prices for construction and installation and repair and construction work);
— procurement and storage costs, including the cost of packaging.

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 4.04-91 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%;

Equipment - 1.2%.

MDS 81-36.2004

1.7. The FER includes:
- estimated prices for Construction Materials, products and structures - according to the Federal collection of estimated prices for materials, products and structures used in construction (include the average current selling prices and transport costs in the amount of up to 13% of the selling prices, taking into account delivery from the manufacturer's ex-warehouse to an ex-on-site warehouse construction of an object, including procurement and storage costs and costs of intermediaries in the field of circulation);

Procurement and storage costs

When drawing up a local estimate, more and more often the question arises of the need to apply procurement and storage costs to materials and equipment. Let's figure out what they already take into account, and to what extent they should be taken into account.

MDS 81-35.2004 states:

4.64. Procurement and storage costs include costs associated with placing purchase orders, acceptance, accounting, storage of equipment in a warehouse, revision and preparation of it for installation, as well as its transfer to installation. They are included in the estimated cost of the equipment. The amount of procurement and storage costs can be determined by a separate calculation.

Excerpt from the Methodology for the Application of Estimated Prices of Building Resources (Approved by order of the Ministry of Construction and Housing and Communal Services of the Russian Federation of 08.02.2017 77 / pr):

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 З = ((SC x ЗСР + Т1) + (СЦ х ЗСР + Т2)) / 2 (It should be noted that the estimated price of the material is multiplied by a percentage - storage costs (1.02; 1.0075; 1.015)),

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

SC - the estimated price of a construction resource - a consolidated, territorially aggregated, documented information on the cost of construction resources, established by calculation for the adopted unit of measurement and published in the Federal State information system pricing in construction, rubles;

ЗСР - procurement and storage costs, rub.

The ZSR indicator is differentiated according to the following types of material resources:

building materials (excluding metal structures) - 2%;

metal building structures - 0.75%;

equipment - 1.5.

MDS 81-36.2004 states:

1.7. The FER includes:

estimated prices for building materials, products and structures - according to the Federal collection of estimated prices for materials, products and structures used in construction (include the average current selling prices and transport costs in the amount of up to 13% of selling prices, taking into account delivery from the manufacturer's warehouse to an ex-site warehouse for the construction of an object, including procurement and storage costs and costs of intermediaries in the field of circulation);

General information:

Free warehouse is a condition of the transaction, according to which the supplier is obliged to deliver the goods to the point indicated in the contract. Before the buyer receives the goods, the seller is responsible for all transportation costs.

But since the pricing system is currently being reformed, some of the guidelines have been canceled, for example, the well-known MDS 81-36.2004.

Let's consider in more detail:

The estimated cost of materials used in construction is determined at the basic price level - according to collections (catalogs) of estimated prices for materials, products and structures - federal, territorial (regional) and industry, and at the current price level - according to the actual cost of materials, products and structures, taking into account transport and procurement and storage costs, margins (surcharges), commissions paid to supplying foreign economic organizations, payment for services commodity exchanges, including brokerage services, customs duties (clause 4.24 MDS 81-35.2004).

At the moment, with the release of the HESN and FER base in 2017, in the methodological recommendations for the use of material resources, clause 6.4 states that when drawing up the estimate documentation, the costs of material resources are determined on the basis of the estimated prices of construction resources, the prices of services, taking into account the procurement and storage costs, and in the Methodology for determining estimated prices for materials, products, structures, equipment and prices for services for the carriage of goods for construction, clause 4.13 - Estimated prices formed in the manner prescribed by this section do not take into account transportation 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 prescribed in the Methodology for the application of estimated prices for construction resources, referring us to the methodology and to the IBC.

Thus, when calculating procurement and storage costs, we use guidelines for the use of material resources and MDS. If you have any disputable questions, you can also ask us a question on e-mail: or call the phones, also ask a question in the chat to a specialist.

The article was updated based on the results of customer requests (letters, chat) in October 2019.

Activity costs storage costs. Warehouse costs. Transportation costs

Send your good work in the knowledge base is simple. Use the form below

1. general characteristics enterprises

Society with limited liability"OS" Atoll-Farm "was created in accordance with The Civil Code Russian Federation and Federal law"On limited liability companies".

The company "OS" Atoll-Farm "was formed back in 1995. The company carries out its activities in accordance with a license issued for the right wholesale trade medicines for medical use. The company has a warehouse and a network of pharmacies.

Warehouse located at: Sverdlovsk region, Yekaterinburg, 8th March street, house 267, building A, apt. 208, covers an area of ​​1500 sq. m, which meets the requirements of regulatory documents.

The main goal of Atoll-Farm OS is to make a profit.

Organizational structure"OS" Atoll-Farm "is shown in Figure 1.

The company is headed by a director who manages and organizes the work process. He performs the main role of the management structure, under his leadership all production processes... All departments and structures are under his authority.

Figure 1 - Organizational structure of management of LLC "OS" Atoll-Farm "

In the course of its activities, the organization is guided by legislative acts of various state levels, as well as its own constituent documents and the Charter, as well as the order "On accounting policy for the corresponding financial year".

In the course of its activity, "OS" Atoll-Farm uses a warehouse for storing pharmaceutical materials intended for distribution to buyers and customers.

Let's give a general description of the warehouse used in the organization.

In "OS" Atoll-Farm, the warehouse performs the following main functions:

temporary placement and storage of materials;

transformation of material flows;

provision of logistics services in the service system.

Figure 2 shows a schematic diagram of a warehouse at OS Atoll-Farm.

2. Analysis of warehouse costs in Atoll-Farm OS

Let's analyze the storage costs in OS Atoll-Farm for the last three years in Table 1.

Table 1 - Analysis of warehouse costs of Atoll-Farm OS LLC for 2013-2015, thousand rubles.

Literature

Application

Figure A - a diagram of the movement of documents in the warehouse during the sale and release of goods from the warehouse in Atoll-Farm OS

Similar documents

Warehousing budgeting regulations (warehouse costs)

An example of a budgeting regulation for warehousing (warehouse costs)

Warehousing budget model (warehouse costs)

Warehousing Budget Model (Warehouse Costs) Example

MDS 81-35.2004 states:

MDS 81-36.2004 states:

General information:

Warehouse located at: Sverdlovsk region, Yekaterinburg, 8th March street, house 267, building A, apt. 208, covers an area of 1500 sq. m, which meets the requirements of regulatory documents.