Financial flows. Logistics management system in the enterprise

Today, domestic enterprises operate in rather unstable economic conditions. This determines the search for the most effective ways and methods of regulating the operation of industrial companies. Logistic is one of them. It allows to reach a fundamentally new level of management of information, financial and material flows of companies. This, in turn, contributes to improving the final result of industrial and economic activity and ensuring a stable position of companies.

Modern realities

The fundamentals of a market economy, involving an increase in the efficiency of the production process and the sale of products, form the need for isolation and research of the movement of funds. It corresponds to the movement of commodity values. In the process of moving from one subject to another they can be considered as financial resources of the organization. Their movement is determined by a number of logistical operations.

Logistics Objectives

The fundamentals of a market economy form the foundation for effective economic activity of companies. Expanding the scale of production, the growing need to strengthen all types of interaction create the creation of certain requirements for new methods and forms of administration in companies. The solution of traditional tasks in modern conditions ensures competent management of financial flows. Logistics is a specific system, the principles and methods of which allow you to plan and monitor the movement of funds. Within the framework of this discipline, material and financial flows closely interact with each other. This is what allows us to find the most rational solutions for the challenges facing companies.

Theoretical aspects

Financial flows of the enterprise are directed movements of money resources. It is carried out within the framework of logistics systems and between them. These movements are necessary to ensure information and material flows. They appear when reimbursing logistics costs and costs, attracting from relevant sources, deductions for services rendered and goods sold to chain participants. The regulated financial resources of the organization in a timely and complete manner provide volumes, terms and sources of funds.

Tasks of logistics

Within the framework of the discipline:

1. Analysis of financial flows.
2. Building models on the use of sources of funds and the algorithm for moving money in them.
3. Identification of needs, selection of funding reserves, control of interest rates on state and valuable bonds, as well as on interbank and bank loans.
4. Creation and regulation of a free balance on budget, foreign exchange and ruble accounts for obtaining additional income from business operations using highly effective tools.
5. Market research and forecasting of sources of receipt of funds using marketing methods.
6. Formation of operating systems for processing information and money turnover.
7. Coordination of operational regulation of material and financial flows. In this case, first of all, the costs associated with, for example, transport delivery of products, are assessed. The manager builds models of material flows, taking into account costs.

Principles of logistics

Financial flows and the movement of values, production and minimization of costs should be balanced. This is achieved through the mechanism of self-regulation of logistics. For realization of projects of finished products, adjustment of delivery terms from partners or consumers in the system, it is possible to make changes to the supply schedules. This shows the flexibility of logistics. The methods used in the discipline allow minimizing production costs while maximizing short-term project execution cycles. Logistics is characterized by the ability to model financial flows, predict the movement of funds from sources to executors of programs. In this case, the turnover of free money is carried out with maximum efficiency. Within the discipline, integration of the supply, financing, production and marketing processes in one project execution body is carried out. One of the fundamental principles is the correspondence of the volumes of the receipt of funds to the amounts of the necessary expenses, the profitability that is achieved through the evaluation of not only the costs, but also the "pressure" on them, as well as the profitability in the process of placing money.

The key aspect

As it is control of material flows. They include, in particular, the movement of raw materials, finished products, semi-finished products. For each material flow that occurs in the process of purchasing raw materials or selling products, storing or transporting products, there is a financial flow. It can be an investment of funds or compensation for the sale of goods.

Traffic patterns

In the planning and organization of logistics operations, it is necessary to calculate the models of financial transfers. For example, in international relations, the use of the FOB and CIF delivery terms affects the allocation of insurance and freight costs between the supplier and the customer of the goods. In the process of transportation, the costs for damage to the goods are borne by either the carrier or the sender, depending on the terms of the contract, the actual characteristics that the cargo possesses, the information specified in the documents of title. When adjusting the conditions of the storage system, the quality and safety of the products may change. This, in turn, will affect the cost of services. It should also be taken into account that when selling the product on its own, with the help of sales agents, consignors and commission agents, different costs arise, different turnover and the duration of the financial cycle are ensured .

Specificity

Financial flows act as indicators of the sustainability and well-being of companies. They point to the effectiveness of logistics activities and are needed when planning and forming interactions with counterparties. When organizing the budget for the current period, the main financial flows show the volume of future receipts and the required capital investments. They estimate the profitability and profitability indicators, which, in turn, are used in the preparation of financial statements. In addition, the assessment of cash transfers allows you to justify the attraction of loans and investments, enter into beneficial agreements and contracts. From all this it becomes clear that financial flows fulfill important tasks relating to the provision, accounting and coordination of the flow of funds in the course of logistics operations.

System Requirements

To ensure the timely and full provision of logistics processes, certain rules must be observed. The first is sufficiency. This means that the financial resources in the company must be in the required volume and at the time when there is a need for them. To implement the requirement of compliance with the flow of funds in the development of plans, the size and time of costs for the purchase and subsequent transportation of raw materials and equipment, production and storage standards are taken into account. Take into account the specificity of distribution and distribution technologies. Another important requirement is the reliability of sources and the effectiveness of raising funds. To realize this situation, the market situation is monitored, and minimum risk areas are selected. Together with this, the sequence of attraction of sources is determined, probable difficulties are revealed when included in resources in the operation. The basic requirement of logistics is the optimization of costs. It is achieved through rationalization of attraction and subsequent distribution of funds. An important requirement is the consistency of information, material, financial and other flows throughout the chain of goods movement. The fulfillment of this task increases the rationality of the use of production assets and money. Monitoring the consistency of threads contributes to achieving overall process optimization throughout the system.

Efficiency

This requirement is related to the external environment surrounding the logistics system. Flows of financial flows should change quickly and flexibly when changing the political and economic situation, legal and trading conditions. Due to the fact that logistic operators belong to different production areas and areas of circulation, the composition and structure of the movement of funds should be adapted for each counterparty.

Regulation

It is necessary to ensure the compliance of financial flows with the above requirements. When providing corrective action, it is necessary to observe the condition of interconnectedness of directions. This is primarily about the interaction of information and financial flows. Implementation of this task is facilitated by the use of appropriate systems that provide support for decision-making, the use of corporate automated structures and databases. The larger the logistics structure, the more branched chains in it, the more complex the flow of financial flows. In the process of investigating the movement of funds, it is necessary to establish the level of their detailing, to identify factors affecting the internal and external environment.