The strong competition in the logistics market enforces the service provider companies to enhance the capabilities of their management accounting systems. It is of high importance to know the real costs of transport services as well as the cost efficiency of activities contributing to the production of services. This information is needed for assessing the profitability and operation efficiency and for determining the price of services. Traditional costing methods, however, are not always able to provide the information necessary for decision support in the required quality. They may even distort service cost calculations as detailed cost driver analyses are not applied within conventional costing regimes. Thus it is worth introducing alternative cost calculation methods which improve the accuracy and reliability of service cost data [1]. To properly manage costs in transport logistics, it is necessary to optimize all stages of the transport and logistics process-from choosing the type of transport and building the supply chain to planning routes and monitoring the execution of tasks. The article deals with determining the optimal cost of auto cargo transportation, taking into account internal and external factors of influence. The results of the research in the article show that a transport company should have different payment options for paying for a completed flight with specific brands of cars, i.e. the cost of one m3, t, km, depending on the type of orders and the distance of transportation. The materials consider the methodology of determining the contractual price of transport services in the Republic of Kazakhstan. In the market conditions, the main objective is the correctness and accuracy of the assessment of the actual costs of the implementation of the transport service and, as a result, the correct pricing of this service.
Б а с р е д а к т о р ы х.ғ.д., проф., ҚР ҰҒА академигі М.Ж. Жұрынов Р е д а к ц и я а л қ а с ы: Абиев Р.Ш. проф. (Ресей) Абишев М.Е. проф., корр.-мүшесі (Қазақстан) Аврамов К.В. проф. (Украина) Аппель Юрген проф. (Германия) Баймуқанов Д.А. проф., корр.-мүшесі (Қазақстан) Байтулин И.О. проф., академик (Қазақстан) Банас Иозеф проф. (Польша) Берсимбаев Р.И. проф., академик (Қазақстан) Велесько С. проф. (Германия) Велихов Е.П. проф., РҒА академигі (Ресей) Гашимзаде Ф. проф., академик (Әзірбайжан) Гончарук В.В. проф., академик (Украина) Давлетов А.Е. проф., корр.-мүшесі (Қазақстан) Джрбашян Р.Т. проф., академик (Армения) Қалимолдаев М.Н. проф., академик (Қазақстан), бас ред. орынбасары Лаверов Н.П. проф., академик РАН (Россия) Лупашку Ф. проф., корр.-мүшесі (Молдова) Мохд Хасан Селамат проф. (Малайзия) Мырхалықов Ж.У. проф., академик (Қазақстан) Новак Изабелла проф. (Польша) Огарь Н.П. проф., корр.-мүшесі (Қазақстан) Полещук О.Х. проф. (Ресей) Поняев А.И. проф. (Ресей) Сагиян А.С. проф., академик (Армения) Сатубалдин С.С. проф., академик (Қазақстан) Таткеева Г.Г. проф., корр.-мүшесі (Қазақстан) Умбетаев И. проф., академик (Қазақстан) Хрипунов Г.С. проф. (Украина) Юлдашбаев Ю.А. проф., РҒА академигі (Ресей) Якубова М.М. проф., академик (Тәжікстан) «Қазақстан Республикасы Ұлттық ғылым академиясының Хабаршысы».
Б а с р е д а к т о р ы х.ғ.д., проф., ҚР ҰҒА академигі М.Ж. Жұрынов Р е д а к ц и я а л қ а с ы: Адекенов С.М. проф., академик (Қазақстан) (бас ред. орынбасары) Величкин В.И. проф., корр.-мүшесі (Ресей) Вольдемар Вуйцик проф. (Польша) Гончарук В.В. проф., академик (Украина) Гордиенко А.И. проф., академик (Белорус) Дука Г. проф., академик (Молдова) Илолов М.И. проф., академик (Тәжікстан), Леска Богуслава проф. (Польша), Локшин В.Н. проф. чл.-корр. (Қазақстан) Нараев В.Н. проф. (Ресей) Неклюдов И.М. проф., академик (Украина) Нур Изура Удзир проф. (Малайзия) Перни Стефано проф. (Ұлыбритания) Потапов В.А. проф. (Украина) Прокопович Полина проф. (Ұлыбритания) Омбаев А.М. проф., корр.-мүшесі (Қазақстан) Өтелбаев М.О. проф., академик (Қазақстан) Садыбеков М.А. проф., корр.-мүшесі (Қазақстан) Сатаев М.И. проф., корр.-мүшесі (Қазақстан) Северский И.В. проф., академик (Қазақстан) Сикорски Марек проф., (Польша) Рамазанов Т.С. проф., академик (Қазақстан) Такибаев Н.Ж. проф., академик (Қазақстан), бас ред. орынбасары Харин С.Н. проф., академик (Қазақстан) Чечин Л.М. проф., корр.-мүшесі (Қазақстан) Харун Парлар проф. (Германия) Энджун Гао проф. (Қытай) Эркебаев А.Э. проф., академик (Қырғыстан) «Қазақстан Республикасы Ұлттық ғылым академиясының баяндамалары»
Improving the efficiency of the transport system will make it a competitive element of the Kazakh economy. Will be achieved the highest level of security needs of the economy and population in safe and secure transportation services. This research work, according to the current economic policy of the Republic, taking into account the specific conditions of development, aimed at improving the efficiency of trucks on the basis of theory and methods of transportation logistics and management in accordance with the level of a modern transport system. Keywords: the region, transport, transportation system, transportation, a factor, the economy, supply and quality.
Inventory processes have significant importance in a company's logistics system and greatly influences its economic operation. Inventory management systems are used in the case of both dependent and independent products. The most used inventory model is the computation of economic order quantity model, which can be used in various types of objective functions and constraints. Logistic processes and their materials handling operations have a great impact on the optimal solution of economic order quantity problems, therefore it is important to consider logistic aspects while using EOQ. Within the frame of this article the authors describe a model considering available storage and transportation capacity, while fixed order lots as size of loading units and quantity discounts are taken into consideration. Two scenarios are discussed to validate the model and highlight the importance of logistics related constraints in computation of economic order quantity.
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