Logistic costs in competitive strategies of enterprises.

摘要

Primary logistic strategies, as well as the place and structure of logistic costs in the accounting system of an enterprise, are discussed with reference to an analysis of logistic costs for 50 enterprises specialising in agricultural production. The enterprises studied specialized in the following areas: field crops; breeding animals in the grazing system; breeding animals fed nutritive fodders; various crops and breeding various animals; and horticultural crops. Results suggest that costs of logistic infrastructure form a significant part of general costs, which can be reduced through proper management. Consequently, as far as the creation of a competitive edge is concerned, it is important to identify and control these costs precisely and continuously in the structure of enterprise operation costs.