Abstract

The aim of the article. Aim of the article is to characterize the logistics audit essence, to form main stages of the logistic service audit and to observe informational providing of these stages, to characterize behavior model concerning logistic service factors analysis. The results of the analysis. The given work deals with logistic audit value and its essence, which is determined as representing sources of the spare logistic expenses and investigates plan for further actions concerning development or withdrawal of the logistic service components in order to find optimal ratio between its level and proper expenses. Also the main stages of logistic service audit are provided as following: collection and processing information, which is necessary to calculate logistic service estimation factors; estimation the logistic service real state; creation factors positions trimeric matrix for logistic service estimation; determination the logistic service factors, requiring fast development or immediate leaving; searching optimal level of expenses for logistic service considering its desirable level. Also informational support of these stages is provided in the article, which includes internal reporting of the enterprise: financial and statistic reporting data; personal observation and market study data, analytics, results of the experts’ evaluations; factors of the logistic service and costs for their support or improvement; factors positions trimeric matrix for logistic service estimation. Also author characterizes in details behavior model concerning logistic service factors analysis, which includes trimeric decision making matrix. Having analyzed the matrix, one may define which elements of the logistic service are necessary to move, develop or support immediately or gradually. All factors on the matrix are located by three axes: logistic service element of the estimation factor weight (it takes the value 0-1); estimation of the logistic service element (it takes value 0-1); costs for support or improvement of the logistic service element estimation factor (element, which has the biggest expenses are counted as base – 1, and all other expenses are calculated rationally, i.e. all expenses may take value 0-1 – formula 1). Thus, matrix has 27 quadrants which can be figuratively divided into three generalized categories (coordinates are pointed in the following consequence: weight; estimation; expenses): perspective elements of the logistic service; neutral elements of the logistic service; weak elements of the logistic service. It is important to create priorities at this stage, because attempt to optimize simultaneously various components, requires great expenses of sources, time and has higher opportunity to cause unsatisfied results. That’s why determination of the first, second and other levels tasks has to be conducted before starting of the optimizing processes. Such prioritization may be formed after enterprise strategy analysis, existing budget and desirable level of the logistic service. It can be formed through transformation labour intensity determination, i.e. simpler and less costly optimization processes will get much priority for further development, than those, change of which  needs to rebuild business or logistic processes. Conclusions and directions of further researches. The conducted analysis does not solve the problem and requires further studies, which concern analysis and specification of the logistic service audit theoretical and practical aspects as enterprise innovative activity component.

Keywords: logistics, logistical service, logistics services audit, logistical audit, trimetric matrix

JEL Classification: D21, D41.

Cite as: Gaidabrus, N. (2015). Key aspects of logistics services audit. Marketing and Management of Innovations, 2, 234-242. https://doi.org/10.21272/mmi.2015.2-20

This work is licensed under a Creative Commons Attribution 4.0 International License

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