In the process of moving from one business entity to another set of specific commodity values can be regarded as an appropriate flow of goods, movement of which is due to the implementation of a number of logistical operations.
Under market economy, improving traffic flow of goods is achieved mainly by improving their financial services. This in turn necessitates the isolation and study the logistics of financial flows, movement of the commodity values: all kinds of material goods, services, capital and intangible assets.
Cash flow - it's directional movement of financial resources associated with the material, information and other streams, both within the logistics system and outside it.
There are financial flows in recovering the costs and logistics costs, attracting funds from funding sources, compensation (in monetary terms) for goods sold and services provided participants in the logistics chain.
mechanism of financial services trade flows is currently the least understood area of \u200b\u200blogistics.
financial flows in one form or another have always existed in all ways of organizing business. However, experience has shown that the greatest efficiency their motion is achieved using logistic principles of management of material and financial resources, which led to the emergence of new economic categories - logistics flow of funds. Consequently, logistic and financial flows are used to ensure efficient movement of trade flows. In this case, specificity is in the first place in the service needs of the process of moving in space and time corresponding the flow of inventory or inventory of intangible values.
Logistic financial flows are heterogeneous in their composition, direction of traffic, destination and other characteristics, thus necessitating their classification. In each case, you should install its own special structure of the classification signs logistics financial flows to the classification of financial flows in logistics are mainly used such features as related to logistics system, purpose, method to transfer advanced value, method of payment, type of economic relations.
to the specific logistics system distinguish between internal and external financial flows.
external financial flows occurs in the external environment, ie outside the considered logistic system exists within the internal logistic system and modified through the implementation of the relevant trade flows of a number of logistics operations. In turn, external logistics financial flows in the direction of motion are divided into:
• incoming cash flow (supplied under consideration in the logistics system from the external environment);
• issuing cash flow (starts his movement out of consideration the logistics system and continues to exist in the environment).
By appointment logistics financial flows can be divided into the following groups:
• financial flows, resulting from the process of purchasing goods;
• investment financial flows;
• financial flows on the reproduction of labor power;
• Financial flows associated with the formation of material costs in the production activity of enterprises;
• financial flows arising in the process sale of goods.
By way of transfer of advanced value of goods logistics financial flows are subdivided into flows of financial resources:
• concomitant movement of fixed assets (this includes investment financial flows and partly financial flows associated with the formation of material costs);
• caused by movement of working capital (cash flows arising from the procurement, distribution and sale goods, as well as the reproduction of labor).
Depending on the applicable forms of payment all financial flows in the logistics can be differentiated into two major groups:
• Money - characterizing the movement of cash funds;
• Information and financial - caused by the movement non-cash funds.
In turn, the financial cash flows are divided into cash flows of financial resources for ruble estimates and estimated currency, and to information and financial flows are non-cash flows of financial resources estimated payment orders, payment requests, collection order, documentary credit and clearing checks.
By kinds of economic relations are different horizontal and vertical financial flows. The former reflects the movement of funds between equal subjects of entrepreneurial activity, the second - between the child maternal and commercial organizations.
main purpose of financial service trade flows in logistics is to ensure that their movement financial resources in the required quantities at the right time, using the most efficient sources of financing. In the simplest case, each commodity flow corresponds to a single cash flow.
Settings financial flows are indicators of prosperity and stability companies, show the effectiveness of logistics activities, they are necessary for planning and managing relationships with counterparties. For example, when preparing the budget for the current year's projected future income and the size of necessary investments, calculate profitability and profitability that are necessary for the preparation of financial statements, justification of investments and loans, contracts and agreements.
parameters of financial flows is determined on the basis of information about the conditions, timing and nature of relations between the participants of the logistics process, data on the characteristics of resources and the movement of material flows. The main parameters of the flows are volume, cost, time and direction.
Flow stated in his documentary, electronic or otherwise escorted into monetary units.
cost flow determine the costs of its organization, and time is characterized by its accessibility.
time and financial flows is determined in relation to orchestrating the company. Distinguish incoming streams and outgoing. For example, prepaid - incoming flow payment for shipments - the output stream.
time and amount of income and investments, the cost of credit calculated in all areas of cash flow from businesses in the direction of other participants in the logistics process: the consumers and suppliers, between warehouses, port and customs terminals in logistics nodes joining traffic. In this case, define the direction of The resulting flow, while others needed to manage the flow characteristics.
Additional features can be determined on the basis of particularities and specific needs of the enterprise and its place in the logistics system.
Financial parameters largely determine the economic viability enterprises, their stability in the market, the strength of relationships with suppliers and customers.
basic requirements for the parameters of financial flows in the logistics System:
• sufficiency - availability of necessary financial resources to meet the needs or to cover existing deficits;
• optimization of financial costs on the basis of matching the volume and movement of all kinds of resources;
• consistency of financial flows with the movement of all other types of flows in the supply system and other economic systems;
• adaptability parameters and structure of financial flows to the peculiarities logistics system and types of contractors;
• match the arrival time of financial resources at the outbreak of the need for them, reducing temporary break;
• the reliability of sources to attract resources;
• Adaptation of financial flows to changes in external and internal environment;
• conformity of the financial flow of information.
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